| CL2 | Mrs Caroline Walker | |
| CL24 | L Venkatesan | |
| CL39 | Mr Linus Low | |
| CL78 | Mr David Elliott | |
| CL92 | Mr Peter Nicol | |
| CL95 | Mr Aniq Ahmad | |
| CL117 | Mr Donald 'Tony' Simon | |
| CL119 | Mr Hadi Mahdi | |
| CL91 | | A. P. Moller-maersk |
| CL60 | | ACCA (the Association of Chartered Certified Accountants) |
| CL67 | | Accounting Standards Board |
| CL38 | | ACTEO/AFEP/MEDEF [Joint response] |
| CL113 | | ActionAid |
| CL3 | | American Association of Petroleum Geologists |
| CL140 | | ANC |
| CL103 | | Anglo American plc |
| CL34 | | API |
| CL12 | | ATTAC Sweden |
| CL128 | | Australian Accounting Standards Board |
| CL126 | | Bantay Kita |
| CL129 | | BDO |
| CL122 | | BG Group |
| CL111 | | BHP Billiton |
| CL107 | | Boston Common Asset Management |
| CL108 | | Brazilian Accounting Pronouncements Committee (CPC) |
| CL58 | | BUSINESSEUROPE |
| CL115 | | CAFOD |
| CL6 | | Calvert Asset Management Company, Inc. |
| CL120 | | Canadian Accounting Standards Board (AcSB) |
| CL36 | | Canadian Association of Petroleum Producers |
| CL63 | | Canadian Natural Resources Limited, Calgary |
| CL75 | | Canadian Securities Administrators |
| CL18 | | Caritas Norway |
| CL42 | | CCFD-Terre Solidaire/Plate-forme Paradis fiscaux et judiciares [Joint response] |
| CL74 | | Cenovus Energy Inc |
| CL131 | | CFA Institute |
| CL44 | | Chartered Accountants Ireland |
| CL32 | | Chevron Corporation |
| CL104 | | China Petroleum & Chemical Corporation |
| CL5 | | Christian Aid & ECCR |
| CL69 | | CIDSE |
| CL138 | | CNOOC LIMITED |
| CL11 | | Coalition of the Flemish North-South Movement - 11.11.11 |
| CL61 | | Connacher Oil and Gas Limited |
| CL127 | | Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera (CINIF) |
| CL46 | | Corporate Responsibility Interface Center (CRIC) |
| CL77 | | CRIRSCO |
| CL105 | | De Beers Group |
| CL130 | | Debt and Development Coalition Ireland |
| CL90 | | Deloitte |
|