| CL 12 | Andrew Day | |
| CL 2 | Leslie Hinder | |
| CL 23 | Arun Kumar, Professor. JNU | |
| CL 29 | Tommaso Rondinella | |
| CL 156 | | A Belgian Preparer |
| CL 159 | | ABGREMO |
| CL 125 | | Accounting Practice Board (APB) of the South African Institute of Chartered Accountants (SAICA) |
| CL 10 | | Accounting Standards Board (ASB) |
| CL 148 | | Accounting Standards Board of Japan (ASBJ) |
| CL 43 | | Action Contre l’Impunité pour les Droits Humains (ACIDH) |
| CL 119 | | African Association for the defence of Human Rights |
| CL 47 | | African Development Foundation |
| CL 164 | | Allianz |
| CL 63 | | Anglo Platinum Limited |
| CL 75 | | Arlington Group Limited |
| CL 160 | | Association For Accountancy & Business Affairs |
| CL 168 | | Association of Chartered Certified Accountants (ACCA) |
| CL 179 | | Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) and Mouvement des Entreprises de France (MEDEF) |
| CL 84 | | ATTAC (Germany) |
| CL 32 | | Attac and the Tax justice Network on Jersey |
| CL 154 | | Australian Accounting Standards Board |
| CL 7 | | Austrian Financial Reporting and Auditing Committee |
| CL 15 | | Barclays |
| CL 157 | | BDO Global Coordination BV |
| CL 96 | | BNP Paribas |
| CL 178 | | British American Tobacco |
| CL 166 | | British Bankers' Association (BBA) |
| CL 135 | | Bundesverband deutscher Banken |
| CL 173 | | CAFOD |
| CL 18 | | Cardpoint Plc |
| CL 52 | | Care France |
| CL 35 | | Care International |
| CL 38 | | Catholic Relief Services |
| CL 108 | | CEE Bankwatch Network |
| CL 138 | | Center For Environmental Education and Protection Of Liberia |
| CL 90 | | Center for Research on multinational Corporations |
| CL 24 | | Center for Social and Economic Research |
| CL 112 | | Centre for Public Opinion and Media Studies (CEPOMEST) |
| CL 83 | | Centre for Social & Corporate Responsibility |
| CL 99 | | CFA Institute |
| CL 146 | | Christian Aid |
| CL 118 | | Civil Liberties Organistion |
| CL 78 | | Commission on Environmental, Economic and Social Policy – CEESP |
| CL 40 | | Community Development and Welfare Agenda (CODWA) |
| CL 33 | | Conference Episcopale National du Cameroun |
| CL 66 | | Conseil National de la Comptabilité (CNC) |
| CL 169 | | Consiglio Nazionale dei Dottori Commercialisti and the Consiglio Nazionale dei Ragionieri |
| CL 165 | | Council on Corporate Disclosure and Governance |
| CL 89 | | CPA Australia |
| CL 111 | | CRTC |
|