Investor relations & capital-markets communication · Working
Disclosure committee
Also called: disclosure review committee, disclosure review group
ELI5
A management group reviewing external disclosure and controls.
Used in conversation
“Investor relations will rehearse the explanation of disclosure committee before the results call.”
Pitch context
You will see “Disclosure committee” in annual reports, earnings decks, filings and investor presentations when the discussion reaches investor relations & capital-markets communication.
Why it matters: In investor relations & capital-markets communication, 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.
Sources & evidence · 5
Direct term-level sources and supporting source families.
- U.S. Securities and Exchange Commission — How to Read a 10-KDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesDirect source · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16