<prompt> Translate the following text to EnglishBodi zinahitaji kuzingatia kuboresha ubora na kuegemea kwa ripoti za kifedha, kutambua vipengele muhimu vya ufunuo, na kuhakikisha kwamba habari hiyo inafunuliwa kwa wawekezaji na umma.  <response>: Boards need to focus on enhancing the quality and reliability of financial reporting, identifying key elements of disclosure, and ensuring that such information is appropriately disclosed to investors and the public. 