Corporate disclosure: beware the data trap

European management little realises the explosion in proposed world‐wide legislation on corporate information disclosure. Nor do the legislators realise that their proposals are likely to result in costly data generation exercises which will be of little use to anyone, write Jan Dauman, managing director of the London‐based consultancy Matrix, and Richard van den Bergh who is currently at the Battelle Institute in Frankfurt and will be setting up as an independent consultant in corporate reporting in Spring 1978.