"An ideal speaker system should have phase response linear with frequency, which in simple terms means that all frequencies produced by the driver reach the listener’s ear at the same time. This eliminates partial cancellation of certain frequencies due to their arrival at the listening point out of phase. Phase shift is a result of resonances in the drivers, as well as a consequence of the design of crossover network filters.
Careful driver design assures an amplitude response free from any broadband (low Q) resonance. Conventional design wisdom tells us that a stiff speaker cone is ideal for wide on-axis frequency response. However, poor off-axis frequency response and multiple resonances that color the sound make a non-flexible cone less than optimum. The conventional approach to resolving this problem is to highly damp the motion of the cone, but this dramatically reduces the efficiency of the speaker.
One of ATC’s approaches to eliminating resonant peaks in the driver is to use a heavily damped fabric cone with sufficient structural integrity to sustain high power levels. Constrained Layer Damping (CLD), an ATC innovation, uses a “sandwich” cone construction, with a damping layer molded between two lightweight fabric cones. As the cone assembly flexes, the damping material absorbs the shear energy between the two layers, offering dramatically more efficient damping than conventional methods. This design reduces harmonic distortion, minimizes resonances that affect on- and off-axis frequency response, and, since it offers less loss than standard damping techniques, dynamic headroom is improved.
The combination of mechanical damping and electrical damping from the power amplifier keeps the system tightly controlled, providing well defined bass and midrange detail."
http://www.transaudiogroup.com/wp-content/uploads/2015/06/ATC_Engineering_Goals_and_Approaches.pdf