We're on the verge of a revolution in corporate reporting. Everything—the what, how, who, to whom, and when—could change.
You already know the increased reporting your company does. Some of it is mandated; think of the Dodd-Frank Act requirements for increased public company disclosure, either planned or already enacted, in areas as varied as executive compensation, conflict minerals, and board member qualifications. But much of the increase in disclosure is voluntary. Different constituencies champion different demands. Investors drive not just traditional financial disclosures, but also environmental, social, and governance (ESG) reports like the Carbon Disclosure Project and the Global Reporting Initiative. ...