An explanation or exhibit attached to a financial statement, or embodied in a report. A disclosure contains a fact, opinion, or detail required or helpful in the interpretation of the statement or report; it may be an expanded heading or a footnote
The first step to integrated reporting begins with the realization that it’s simply the next stage in the evolution of corporate reporting. Much discussion about integrated reporting today is evidenced by blogs, articles, white papers, webinars, conferences, Congressional testimony...
There is a problem with its video Arthur Mboue
When I look at the worldwide effort around integrated reporting (<IR>), the latest evolution in corporate disclosure, Exupery’s quote resonates with me
See matching posts in thread - New Global Standard for Disclosure...
Interesting debate yesterday before the US Senate Banking Committee on the topic of expanding disclosures of US companies to include environmental, social and governance data besides just financial disclosures
Great article from the global law firm of Baker McKenzie about mandatory requirements from securities regulators for public company sustainability disclosure that also needs to be included in financial reporting as a company “best practice.”
US SEC Seeks Public Comments on Modernization of Public Company Disclosures On April 13, 2016 The Securities and Exchange Commission voted to issue a "Concept Release" seeking public content on the form and content of disclosures made by US public companies to improve the usefulness of disclosures, making them more "effective" to investors and other stakeholders in the capital markets
Jean Rogers and her comment letter to the US SEC’s Concept Release on Business and Financial Disclosure Required by Regulation S-K for US Public Companies...XBRL is currently the only broad-based format for tagging disclosures internationally
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Tech Alert: US SEC Chair Mary Jo White released a statement at an Open Meetings yesterday (April 13, 2016) on Regulation S-K Concept Release and use of Inline XBRL for better public company financial disclosure. Mary Jo White hinted at the open meeting of the US SEC that the agency is prepared to move forward with Inline XBRL for public company financial disclosure. In a statement issued she said: “In addition to broadly seeking input on the range of such options, we are also moving forward on other, disclosure-related technology projects
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