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.