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Disclosure, materiality & market conduct · Working

Sub-certification

Also called: disclosure certification

ELI5

A lower-level confirmation supporting executive certification of disclosure.

Used in conversation

“Do not describe sub-certification as agreed until the operative document says so.”

Pitch context

You will see “Sub-certification” 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.

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Sources & evidence · 5

Direct term-level sources and supporting source families.