Disclosure Committee Report

In 2014, the Financial Education and Research Foundation (FERF) and Ernst & Young LLP (EY US) issued a report about disclosure committees titled Unlocking the potential of disclosure committees: leading practices and trends.

Since its publication, the 2014 Report has been widely described as a leading reference on disclosure committees, including their purpose, composition, operations, and how they can simultaneously mitigate risk and deliver real value to public company investors, stakeholders, management and boards. That publication remains relevant today, even as public company disclosure requirements and practices have significantly evolved.

With this background, we set out to learn whether and how public companies have been leveraging their disclosure committees to address evolving disclosure requirements and practices.