I haven't been following this ordeal too closely, since I honestly never in my wildest imagination thought, for a second, it would reach this point.
So (correct me if I am wrong on any of this), this entire process started when the owners voted in 2008 to opt out of the CBA following the 2010 season because the players received around 60% of the leagues revenue, and they, the owners, wanted more money to cover their investments (stadiums) and expenditures. The NFLPA was skeptical that the owners were losing money and following failed negotiations towards a new CBA, started mediation.
The owners wanted ~1 billion to cover investments and expenses. So they suggested an 18 game regular season, rookie pay scale etc... to cover this amount. In response, the NFLPA told them to shove it. The NFLPA wanted full financial disclosure from the owners to understand how/why the owners could justifiably ask for 1 billion dollars. Instead of full financial disclosure the owners offered partial disclosure (unsure what they provided the NFLPA) then tried to haggle and "split the difference". Again, the NFLPA told them to shove it and decertified. By decertifying, the NFLPA no longer acts as a bargaining agent for the players. In doing so, the players can file anti-trust lawsuits.
Alright, assuming what i just wrote is somewhat accurate, I fail to understand the owners stance on this. Why was full financial disclosure too much to ask? They weren't asking for chump change here. Last time I checked, a billion dollars is a crap ton of money. Requiring financial disclosure to substantiate a 1 billion dollar request seems reasonable to me. Have the owners issued a statement on why full financial disclosure is unreasonable? What are they trying to hide? Christ, I could go Google the packers financial statements ( after doing so, despite increasing revenue, their profit margin has shrunk substantially, about 50% from '08-'10 due to increased costs, notably player costs). If the rest of the owners are experiencing these problems, why cant they just hand over the documents to prove it?