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Need for a Holistic Approach to Enhancing Corporate Disclosure Requirements

Author

Listed:
  • Andrew Watchman

    (EFRAG)

  • Vincent Papa

    (EFRAG)

Abstract

In this article, we highlight key trends and several European corporate reporting initiatives shaping the European corporate reporting landscape. We argue for a holistic approach towards enhancing and future proofing disclosure regulation and ensuring that corporate reporting information is fit for purpose. We outline seven principles that should be considered during the development of either mandatory disclosure requirements or voluntary reporting frameworks related to both financial and non-financial information. We also acknowledge that there are inherent limitations to the benefits and information value that can be gleaned from disclosures. These limitations should be factored in the design of disclosure regulation.

Suggested Citation

  • Andrew Watchman & Vincent Papa, 2019. "Need for a Holistic Approach to Enhancing Corporate Disclosure Requirements," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 255-261, May.
    • Handle: RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-018-0062-2
    DOI: 10.1007/s41464-018-0062-2
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