ACCA - The global body for professional accountants

Corporate reporting


Author details

Dr Afra Sajjad

Name: Dr Afra Sajjad

Role: Regional head of education, MENASA

Organisation: ACCA

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This report examines the extent to which narrative reporting adds to the value of annual reports and suggests ways in which this value could be enhanced.

Writing the narrative: the triumphs and tribulations

In recent years, particularly since the start of the global financial crisis, debate has grown over whether annual reports enable investors and others to make decisions on companies’ prospects.

Consequently narrative reporting is increasingly being used in annual report writing to bridge the perceived information gap and to satisfy the requirements of standard setters.

Writing the narrative looks at the current use of narrative reporting; why the average length of annual reports has increased; the reliability of narrative reports; and how narrative reporting may develop in the future.

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Published: 1 Jan 2011