disclosure day

Disclosure Day is the date on which a company is required to file and make public its mandatory regulatory disclosures—most commonly its annual financial statements, ESG (environmental, social and governance) reports, or other material information—so that investors and the public can review the data. In the United States, the SEC’s recent climate‑risk rule designates a “Disclosure Day” each year (effective January 1 2024) by which public companies must submit detailed climate‑related information. The term is also used in other jurisdictions to mark the deadline for filing required corporate disclosures. Views Nigeria