Cbus has moved to improve disclosure in this year's annual report, in line with calls from the regulator to change reporting requirements.

As a result of the changes, the 2012 annual report will include information for members on individual director and executive management remuneration.

Independent external Board performance review, disclosure of director attendance at Board meetings and committee meetings and a bolstered investment listing, including the top 20 Australian share holdings, top 20 international share holdings and information on currency strategy across all investment options will be outlined.

A listing of Cbus property investments and a listing of how Cbus determines dollar commitment to potential projects in addition to property director fees will also be included.

ASIC chair Greg Medcraft called on all super funds to improve disclosure including breakdowns of asset allocation in a speech to an industry event in March.

"The compulsory nature of superannuation and its tax advantages arguably raises the threshold of what the community expects in terms of transparency and disclosure and superannuation funds have obligations to their investors to be accountable for their investments," Medcraft said at the event.

Cbus chair Steve Bracks has said the additional inclusions will put Cbus at the forefront of fund disclosure.

"Cbus will make all this information available in its 2012 Annual Report and on its website, so members have an opportunity to view detailed information on the running of their Fund," Bracks said.

"The 2011 Cbus Annual Report will set new disclosure and information benchmarks."

The report will be publicly available in September this year.