How to make disclosures more decision-useful

Companies often devote 50 to 100 pages to these disclosures. In addition, most companies supplement these required disclosures with the presentation of Non-GAAP measures. In your view, are the current required disclosures appropriate overall (in terms of relevance, format, level of detail, etc.) for financial statement users in the 21st century? What recommendations would you make to improve the disclosure framework to make the required disclosures more decision-useful? Justify your views.