Beyond the Line Item: Building Your DISE Roadmap
Understanding DISE is one thing. Actually producing the disclosure every quarter is another. In the final episode of their three-part series, Embark's Nicole Harger and Adam Olsen are joined by Managing Director David, who brings real-world perspective from working directly with public companies on DISE implementation. If your team is asking "where do we even start," this episode is the answer.
In this episode:
- How to conduct a readiness assessment and gap analysis before your 2027 effective date
- Who needs to be in the room: why finance, IT, HR, procurement, and operations all have a role
- Key decisions to make early: cost-incurred vs. expense-incurred, selling expense definition, and voluntary disclosures
- Systems and data challenges: fragmented ERPs, the retail inventory method, cost pools, and how to use estimates responsibly
- Internal controls for a new disclosure: what needs to be in place before your first filing
- How DISE interacts with segment reporting under ASC 280 and what to address in MD&A
- Industry-specific pain points for retail, consumer products, manufacturing, life sciences, and tech
- Six practical tips for first-year adoption, including why running a pilot in 2026 could save you significant headaches