Disclosure is the process of making facts or information known to the public. Proper disclosure by corporations is the act of making its customers, investors, and analysts aware of pertinent information. Companies often place disclosures that protect them in case their financial forecasts are wrong due to changing economic conditions.

1 : an act of making known They demanded full disclosure of the facts. 2 : something made known She made an exciting disclosure about the upcoming book. Note: Disclosure is required for a public offering.