Disclosure, materiality & market conduct · Core
Insider-trading policy
Also called: securities dealing policy
ELI5
A policy governing trading and handling of material non-public information.
Used in conversation
“Do not describe insider-trading policy as agreed until the operative document says so.”
Pitch context
You will see “Insider-trading policy” in annual reports, earnings decks, filings and investor presentations when the discussion reaches disclosure, materiality & market conduct.
Why it matters: In disclosure, materiality & market conduct, 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