disclosing entity (glossary definition)

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A disclosing entity under the Corporations Act is a company or entity that is:

listed on a financial market in Australia (like the ASX), or
has issued enhanced disclosure securities (such as shares or debentures) that are still on issue and were offered under a disclosure document (like a prospectus).

These entities must comply with continuous disclosure obligations meaning they have to promptly disclose information that could affect their share price or investor decisions. They must also prepare and lodge financial reports half-yearly in addition to their full-year financial reports.