ABSTRACT
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.
TABLE OF CONTENTS
part 1|108 pages
Narrative reporting
chapter 2|17 pages
Searching for regulation in corporate narrative reporting for charitable organisations in the past
chapter 4|21 pages
Risk reporting quality
part 2|98 pages
Empirical research on narrative reporting
chapter 7|19 pages
The readability of narrative disclosures and earnings management
chapter 8|19 pages
The determinants of forward-looking narrative reporting in annual reports of emerging countries
chapter 10|17 pages
Disclosure trends in intellectual capital disclosure
part 3|90 pages
Narrative sustainability reporting
chapter 12|23 pages
An exploratory study on climate-related financial disclosures
chapter 13|26 pages
Corporate social and environmental responsibility disclosure
chapter 14|20 pages
Accounting for sustainable development (ASD) practices
part 4|78 pages
Narrative reporting in times of crisis