This book presents a comprehensive and expert-led insight into the role,
types, practises and determinants of corporate narrative reporting
(CNR). It provides a detailed overview of the importance of narrative
disclosure in understanding the full annual report and, consequently,
company performance and future prospects.
CNR comprises integral information presented in the front half of the
annual report, which helps to tell the full story of a business,
providing a comprehensive overview and understanding of both its past
and future performance. Supported with illustrative tables and figures
throughout, this volume contains a plethora of carefully selected
chapters, featuring the analytical insight of knowledgeable academics
and researchers from all over the world. Using different data collection
and analysis methods, it links and advances theory and practice in the
disclosure and presentation of non-financial information in annual
reports and other disclosure channels.
The book is logically structured into four parts:
- Narrative Reporting: The State of the Art
- Empirical Research on Narrative Reporting
- Narrative Sustainability Reporting
- Narrative Reporting in Times of Crisis
Providing a global insight into CNR in practice, Corporate Narrative
Reporting is an invaluable resource for both students and practitioners
interested or involved in preparing, reviewing/auditing, analysing and
understanding annual reports. It should also be of particular interest
to policymakers, regulators and investors.
