disclosure

Examples of disclosure in the following topics:

• Setting Transparency Norms

  • Information disclosure includes choices about what types of information is shared and with whom, the content of what is communicated, and the timing of the release of information.
  • For example, managers who voluntarily share with environmental activists information related to the firm's ecological impact are practicing disclosure.
  • Norms and policies about disclosure focus on criteria such as relevance and appropriateness to determine who should have access to what information.
  • Wage disclosure is one particular area in which companies can practice corporate transparency.
  • In this case, it is unlikely that disclosure will be made a legal requirement in the UK; the hope is that companies would voluntarily accept this higher level of transparency.