The GDM is basically electronic and user-driven, with style sheets as pre-set structures. It recognizes multiple stakeholders by providing a multi-source based set of pre-set reports and a wider set of drill down granularity.
While it is difficult to create statutes in this direction, the GDM aims to report without public relations adjustments or embellishment, and without management of data by executives. The continuous nature of the data flow and the recommendation that reporting structures be extracted directly from ERPSs through style sheets, changes the nature of management adjustments.
The GDM can be seen as the dashboard of all external reports that includes virtual entities/segment reporting/ subsidiaries breakdown/consolidation of commitments to suppliers.
A complex layer of technology facilitators that is still evolving in business usage exists[SS1] . The supporting technology of the GDM has to evolve accordingly.