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Office of Structured Disclosure

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The Office of Structured Disclosure (OSD), within the Division of Economic and Risk Analysis, supports the SEC's efforts to make data accessible and easy to use. OSD works closely with other SEC Divisions and Offices to design data structuring approaches for required disclosures, and supports the SEC’s data collections and data usage by designing taxonomies, validation rules, data quality assessments, and tools for conducting data analyses. OSD also works with investors, regulated entities, and the public to support the submission and use of structured data.

  • What Is Structured Data?
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OSD News

  • Draft 2023 Executive Compensation Disclosure (ECD) Taxonomy Guide
    Jan. 23, 2023
  • December 2022 XBRL Taxonomies Update
    Dec. 20, 2022
  • Draft 2023 Executive Compensation Disclosure (ECD) Taxonomy
    Dec. 19, 2022
  • SEC Interactive Data Test Suite Update 64d-221128
    Dec. 8, 2022
  • FASB Issues Proposed Updates for Future* Version of Taxonomy Related to Proposed ASU on Leases – Common Control Arrangements
    Dec. 8, 2022
  • Changing Tags for the Same Reported Items on the Income Statement over Multiple Periods
    Dec. 8, 2022

Modified: Jan. 13, 2023

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