ABSTRACT
As the stock exchange listed company has evolved, so too has the amount of legislation and regulation governing the way companies provide information. Information is how investors and many other stakeholders form a view about a company, its prospects and progress. These stakeholders can be many, from employees to customers, shareholders, the investment community, media and bankers. For companies listed on stock exchanges, information provided is often referred to as “disclosure”, since it may have an impact on a company’s stock price. Information also takes many forms, from accounting numbers to announcements about achievements and descriptions of activities and various corporate endeavours.
