Goldman Sachs Group Inc , responding to pressure from shareholders, regulators and others, said it will disclose more information about how it makes money.

The investment bank released a 63-page report on Tuesday that details 39 plans for how it will change after years of investor accusations that its financial statements are opaque and client complaints about conflicts of interest.

Goldman said it would start reporting more details about whether trading revenue comes from facilitating client transactions or from investing on its own behalf.

It also said it would set up a new committee to ensure that clients are being treated fairly.

The report focuses mainly on disclosure and oversight, and makes few recommendations for how Goldman will change the way it does business day to day.

(Reporting by Dan Wilchins; editing by John Wallace)