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While Sarbanes Oxley certainly improved the level of disclosure needed for public companies in the U.S., it also put a very heavy burden on reporting companies.
The advantage of the De Novo pathway for manufacturers is that it permits novel biomarker tests to reach the market more quickly, and with less expense and a lower postmarket burden on reporting changes to the test.
This topic-based approach to study of near-miss conditions allows for new studies to be introduced when there are specific clinical questions to be addressed, prevents data collection fatigue, and minimises the data collection burden on reporting clinicians.
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"If not," says the report, "an extraordinary burden would rest on other low-carbon technologies".
(The electronic transfer rules put more of the burden of reporting possible fraud on the consumer, compared to the truth-in-lending rules governing credit cards).
Placing a high burden of reporting detailed data on busy clinicians, however, limits the accuracy of responses and the sustainability of data collection.
[The] release takes up one strand of the complexity discussion, by asking whether the quarterly reporting requirements impose unnecessary burdens on reporting companies.
The Board shall endeavor to avoid the imposition of unnecessary burdens on reporting institutions and the duplication of other reporting requirements.
Although different from these approaches, TSR, with its focus on targeted ADRs and/or medicines, is likely to have a similar (positive) impact on reporting, albeit only for the targeted ADRs, by reducing the reporting burden on overworked health professionals.
As Parties already have to report emissions from all activities, a land-based accounting would not even necessarily imply an additional burden on the reporting system.
Mode of completion, proxy or otherwise, was also entered as a factor as it was considered that this may have a bearing on reported burden.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com