Business reporting or enterprise reporting refers to both "the public reporting of operating and financial data by a business enterprise,"[1] and "the regular provision of information to decision-makers within an organization to support them in their work."[2] It is a fundamental part of the larger movement towards improved business intelligence and knowledge management.[according to whom?] Implementation often involves extract, transform, and load (ETL) procedures in coordination with a data warehouse and then using one or more reporting tools.[citation needed] Reports can be distributed in print form, via email or accessed via a corporate intranet.[citation needed] With the expansion of information technology there has been an increase in the production of unified reports which join different views of an organization in one place.[3] This reporting process involves querying data sources with different logical models to produce a human-readable report. For example, a decision maker may need to query a human resources databases and a capital improvements databases to show how efficiently space is being used across an entire corporation. Reporting can also be used for verification and cross-checks. Audit teams like FINRA and SEC adhere to reports for all business firms. Standard Business Reporting is a group of international programs instigated by a number of governments with the end of make business the center when it comes to managing business-to-government reporting obligations.[4]