Reporting

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1. Financial reporting.

Collating and publishing financial information.

For example, through a company's annual report and accounts.


2. Law - regulation - conduct.

Disclosure to relevant authorities about alleged or suspected breaches of law, regulation, rules of conduct, or similar guidance.


3. Risk - risk management.

The communication of risk and risk management outcomes for the purposes of comparing the results with the policy and the early identification of potential problems.


4.

More broadly, collating and publishing any significant information.

For example, information relating to corporate social responsibility, including carbon reporting.


5.

More broadly still, any structured or unstructured communication about facts or alleged facts.


See also