Narrative reporting publications
| Description | Type | Published |
|---|---|---|
|
Predicting an uncertain future: narrative reporting and risk information
Sami Souabni, 2011. This paper reviews the state of risk and business forecast information disclosure in narrative reporting. It is based on a review of annual reports from industry leaders in the UK, Germany, the US, Canada, Australia, Malaysia and Singapore. |
01/04/2011 | |
|
Disclosure practices and policies of UK charities
Jetty and Beattie, 2009. This study examined the narrative disclosure practices and policies of a sample of large fund-raising and grant-making charities within the UK. Through a combination of holistic content analysis of the form and content of reporting packages and a series of interviews with charity managers it explored the motivations for the disclosure practices observed from the content analysis. The report documents what is reported (practices) as well as why it is so (policies). (Ref: RR-108) |
01/01/2009 | |
|
Narrative reporting by UK charities
Connolly and Dhanani, 2009. This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents. (Ref: RR-109) |
01/01/2009 | |
|
Social and environmental narrative reporting: analysts' perceptions
Campbell and Slack, 2008. An ACCA research report, Narrative Reporting: Analysts' Perceptions of its Value and Relevance was published in November 2008. The research considered analysts' views on five key elements of narrative reporting, including social and environmental disclosures. Due to the significant interests ACCA has in corporate transparency with regards to sustainability, this specific part of the research has been highlighted in this paper. The other parts of the research have been summarised only. |
22/03/2008 | |
|
Narrative reporting: analysts' perceptions of its value and relevance
Campbell and Slack, 2008. This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures. (Ref: RR-104) |
02/01/2008 |
Last updated: 18 Mar 2013