Public disclosure refers to the act of making information available to the general public. This can include financial reports, government documents, or details about corporate activities. The goal is to promote transparency and accountability, allowing individuals and organizations to make informed decisions based on the information provided. In many countries, laws and regulations govern public disclosure to ensure that essential information is accessible. For example, the Securities and Exchange Commission (SEC) in the United States requires publicly traded companies to disclose financial performance and other significant events. This helps protect investors and fosters trust in the financial markets.