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Dictionary by pitch.dog
Disclosure, materiality & market conduct · Core

Disclosure

Also called: corporate disclosure

ELI5

Communication of information required or chosen for investors, regulators or stakeholders.

Used in conversation

“Counsel wants disclosure clarified before anyone signs.”

Pitch context

You will see “Disclosure” in annual reports, earnings decks, filings and investor presentations when the discussion reaches disclosure, materiality & market conduct.

Why it matters: In disclosure, materiality & market conduct, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Connected terms

  • DisclosureThe same visible label “Disclosure” names different concepts.
When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.