By: Daniel Weinerman Every quarter, public companies file their results, issue their news releases, conduct their earnings calls and check every regulatory box. Some of them go through the motions while others treat the entire process as a strategic opportunity. Disclosure is a legal obligation. It exists to ensure material information reaches the market in a timely, accurate and complete way. It is governed by securities law, stock exchange rules and, in the case of technical information, standards like NI 43-101. A company can meet its disclosure obligations and that is a