Definition ∞ The practice of providing specific, customized information to investors or stakeholders, adjusted to the unique characteristics of a particular asset or offering. This approach deviates from standardized reporting, aiming to present relevant details in a more pertinent and understandable format. It seeks to enhance transparency while acknowledging novel asset structures.
Context ∞ In the context of digital assets, the debate over appropriate disclosure requirements often calls for customized reporting that considers the technological and economic specifics of tokens and protocols. Regulators are exploring ways to provide sufficient information to investors without imposing overly burdensome or ill-fitting traditional financial reporting standards. Developing effective tailored disclosure mechanisms is a key challenge for balancing innovation with investor protection.
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