Corporate Narrative Reporting: Beyond the Numbers

Description

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 ArtEmpirical Research on Narrative ReportingNarrative Sustainability ReportingNarrative 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. Cover Half Title Title Page Copyright Page Table of Contents List of figures List of tables List of contributors Foreword Introduction Part 1 Narrative reporting: The state of the art Chapter 1 Corporate narrative reporting: Nature and related costs Chapter 2 Searching for regulation in corporate narrative reporting for charitable organisations in the past: An historical exploration in Italy and the UK Chapter 3 Forward-looking disclosure: Nature, determinants and consequences Chapter 4 Risk reporting quality: A review of current practices, trends and future directions for research Chapter 5 Corporate governance and narrative disclosure features: A literature review Chapter 6 Extended auditor reports and key audit matters disclosure as complements to corporate narrative reporting Part 2 Empirical research on narrative reporting Chapter 7 The readability of narrative disclosures and earnings management: Empirical evidence from the GCC banking sector Chapter 8 The determinants of forward-looking narrative reporting in annual reports of emerging countries: Evidence from India Chapter 9 A comparison of integrated reporting practices in Japan and the UK Chapter 10 Disclosure trends in intellectual capital disclosure: A focus on the Asian markets Chapter 11 Do integrated financial and extra-financial narrative disclosures in the management commentary affect firm valuation? International evidence Part 3 Narrative sustainability reporting Chapter 12 An exploratory study on climate-related financial disclosures: International evidence Chapter 13 Corporate social and environmental responsibility disclosure: A literature review with a particular emphasis on China and social media disclosure Chapter 14 Accounting for sustainable development (ASD) practices: Theoretical emergence and development Chapter 15 The relationships between corporate narrative reporting practices and sustainable business models Part 4 Narrative reporting in times of crisis Chapter 16 Changes in governance of corporate risks: Evidence from British Petroleum’s response to the Deepwater Horizon Incident through narrative reporting Chapter 17 Examining the directors’ remuneration reports: The case of Thomas Cook Chapter 18 Digital narrative reporting and legitimation tactics in Dieselgate time(s) Chapter 19 A content analysis of narrative COVID-19 disclosure in Omani Islamic banks Index