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CGOV.8:3 - Forces

Recipients need enough information in time to use it. The company also has duties concerning confidential information, personal data and equal treatment. Preparing, checking and distributing information consumes resources; an indiscriminate demand for more detail can delay the very decision it was intended to improve.

Materiality depends on the disclosure regime and receiving use. A financial reporting threshold, an individual inspection right and the information a director needs for a particular decision may select different content.