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Disclosure, materiality & market conduct · Core

Sign-off

Also called: approval sign-off, approval signoff

ELI5

Formal approval of a disclosure before release.

Used in conversation

“Can we state who receives the right created by sign-off, and when it applies?”

Pitch context

You will see “Sign-off” 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

When the words have to travel

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Sources & evidence · 8

Direct term-level sources and supporting source families.