Academic Comment Letters

Comments on Proposed Rule: Enhanced Disclosures by Certain Investment Advisers and Investment Companies About Environmental, Social, and Governance Investment Practices

• J.W. Verret, George Mason Law School

• Wei Li and Yulin Zhu, Chair, Department of Accounting in Kent State University and Phd Candidate in accounting, Kent State University

• Vermaelen Theo, Professor of Finance, INSEAD

• Andrew Siwo, Adjunct Assistant Professor, NYU and Cornell University