MUMBAI, India, July 24 -- Intellectual Property India has published a patent application (202611065695 A) filed by Graphic Era Deemed To Be University on May 25, 2026, for A Computer-Implemented System And Method For Quantifying, Attributing, Benchmarking, And Optimizing Materiality Disclosure In Non-Financial Reporting.
Inventor includes Rupa Khanna Malhotra.
The application for the patent was published on July 17, 2026, under issue no. 29/2026.
Abstract: ABSTRACT A COMPUTER-IMPLEMENTED SYSTEM AND METHOD FOR QUANTIFYING, ATTRIBUTING, BENCHMARKING, AND OPTIMIZING MATERIALITY DISCLOSURE IN NON-FINANCIAL REPORTING The invention relates to computer-implemented analytics for non-financial reporting. A data ingestion layer (100), staging and harmonization repository (120), and issuer entity resolution and record linkage engine (130) generate canonical issuer-period records from heterogeneous structured and unstructured inputs. A report content acquisition and text extraction module (350), together with a taxonomy and framework configuration module (300) and a natural language processing based Materiality Disclosure Index engine (400), computes an observed Materiality Disclosure Index (420) from report text under a selected materiality regime. A feature engineering pipeline (200), explainable machine learning model (500), attribution and explainability engine (550), and benchmarking and peer comparison engine (600) derive explanatory factors and an expected Materiality Disclosure Index (620). A counterfactual scenario simulation module (650), optimization engine (700), rules and constraint manager (720), and recommendation generation and ranking module (750) produce compliant ranked disclosure improvement recommendations, while an auditability framework (900) records provenance, transformations, model versions, explanations, scenarios, and outputs.
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