On February 13, 2009, Gartner released its research report titled "The 21st Century Disclosure Initiative Will Prioritize Your Business Intelligence and Performance Management Strategies."

This research covers three primary aspects of global regulatory reforms since the introduction of the Sarbanes-Oxley Act:

• The transformation of financial disclosure from documents to structured data;
• The emergence of standardized voluntary disclosure taxonomies; and
• The actions necessary to exploit these reforms and gain competitive advantage using internal business intelligence and performance management capabilities.

Click here to read Gartner's Research on The 21st Century Disclosure Initiative.