| ABB Ltd |
| ACCA |
| AccountAbility |
| Accountant and Appraiser Supervisory Center – Ministry of Finance of Republic Indonesia |
| Aegon NV |
| Afep |
| Ahlstrom Corporation |
| AICPA |
| Group Submission: akzente kommunikation und beratung GmbH / HGB Hamburger Geschäftsberichte GmbH & Co. KG |
| AkzoNobel |
| Alberta Investment Management Organisation |
| Allianz SE |
| APG Asset Management |
| ARM Ltd |
| Asociación Española de Contabilidad y Administración de Empresas |
| Assam University |
| Asset Owner Response |
| Asset Owners Disclosure Project |
| ASSIREVI |
| Association of Accounting Technicians |
| Association of German Banks |
| Associazione nazionale per la ricerca scientifica sul Bilancio Sociale |
| Attainix Consulting |
| Australia and New Zealand Banking Group Limited |
| Australia Financial Reporting Council |
| Australian Chamber of Commerce in Hong Kong and Macau-Sustainable Development Committee |
| Australian Council of Superannuation Investors |
| Australian Governement Auditing and Assurance Standards Board |
| Australian Institute of Company Directors |
| Banco Santander Brasil SA |
| bankmecu |
| BC Investment Management Corporation |
| BDO International Limited |
| BDO Ukraine |
| BearingPoint France |
| Beca |
| Group Submission: Benelux Pilot Programme Participants |
| Black Sun plc |
| Borsa Istanbul |
| Group Submission: Brazilian Commission for the IIRC Communication |
| Brazillian BCSD |
| BrownFlynn |
| BSR |
| BT Group plc |
| BT Pension Scheme |
| Budgets of Care Limited |
| Business Council for Sustainable Development Argentina / Consejo Empresario Argentino para el Desarrollo Sostenible (CEADS) |
| Business Council of Australia |
| Business Environment Council Limited |
| BUSINESSEUROPE |
| CA Rajkumar S Adukia |
| call4change |
| Calvert Investments |
| Canadian Investor Relations Institute |
| CAP conseil |
| CAPITALCOM |
| Carlos Eduardo Lessa Brandão |
| Carol Adams |
| Group Submission: Caux Round Table Japan |
| CDP |
| Cecabank |
| Cenovus Energy Inc. |
| Centre for Corporate Governance in Africa |
| CERCLE ENTREPRISES ET SANTE |
| Ceres |
| Certified General Accountants Association of Canada |
| Charity Commission for England and Wales |
| Chartered Institute for Public Finance and Accountancy (CIPFA) |
| Chartered Institute of Building |
| Chartered Institute of Public Relations |
| Chartered Secretaries Australia |
| CIMA |
| City Developments Limited |
| Cliff Investor Relations |
| Climate Disclosure Standards Board |
| CLP Holdings Limited |
| Group Submission: CNCC and CSOEC |
| Collège des Directeurs du Développement Durable – C3D |
| Colonial First State |
| Confederation on Indian Industry – Centre of Excellence for Sustainable Development |
| Corporate Context |
| Corporation 2020 |
| CPA Australia |
| CPA Canada |
| Crowe Horwath International |
| CSR Consulting, SRL |
| CSRinfo |
| Group Submission: Daniela Salvioni and Luisa Bosetti |
| Danone |
| Da-Strategy Group |
| David Anderson |
| DBS Bank |
| DCC |
| Deloitte Touche Tohmatsu Limited |
| Den Norske Revisorforenin |
| Denise Silva Ferreira Juvenal |
| Deutsche Asset & Wealth Management |
| Didas Research |
| DNV Two Tomorrows Limited |
| Douglas Hileman Consulting LLC |
| Dutch Accounting Standards Board |
| Dutch Investors’ Association |
| econsense-Forum for Sustainable Development of German Business |
| Edelman |
| EDGE INTERNATIONAL, INC. |
| Group Submission: EFFAS/DVFA: EFFAS Commission on ESG and DVFA Commission on Responsible Investing |
| EIRIS |
| Electric Power Research Institute |
| Element Investment Managers |
| Elyon Consulting |
| Enagas |
| Endesa, S.A. |
| Enel |
| Entreprises pour l’Environnement – EpE |
| Environmental Change-Makers, Transition Los Angeles |
| Environmental Engineers International |
| ERM CVS |
| Ernst & Young Global Limited |
| Ernst & Young Norway on behalf of Kristin Hurum (Cermaq), Tina Flem (Posten Norge), Eli Munkelien (KLP) |
| Eskom Holdings SOC Limited |
| Ethical Markets Media |
| Ethics Institute of South Africa |
| ETS Management Services |
| Eumedion |
| European Coalition for Corporate Justice (ECCJ) |
| European Network for CSR and Disability |
| Eurosif |
| Excelencia & Gestion |
