Corporate narrative reporting : beyond the numbers

NARRATIVE REPORTING: THE STATE OF THE ART 1: Corporate Narrative Reporting: Nature and Related Costs 2: Searching for Regulation in Corporate Narrative Reporting for Charitable Organisations in the Past: An Historical Exploration in Italy and the UK 3: Forward-Looking Disclosure: Nature, Determinants and Consequences 4: Risk Reporting Quality: A Review of Current Practices, Trends and Future Directions for Research 5: Corporate Governance and Narrative Disclosure Features: A Literature Review 6: Extended Auditor Reports and Key Audit Matters Disclosure as Complements to Corporate Narrative Reporting EMPIRICAL RESEARCH ON NARRATIVE REPORTING 7: The Readability of Narrative Disclosures and Earnings Management: Empirical Evidence from the GCC Banking Sector 8: The Determinants of Forward-Looking Narrative Reporting in Annual Reports of Emerging Countries: Evidence from India 9: A Comparison of Integrated Reporting Practices in Japan and the UK 10: Disclosure Trends in Intellectual Capital Disclosure: A Focus on the Asian Markets 11: Do Integrated Financial and Extra-Financial Narrative Disclosures in the Management Commentary Affect Firm Valuation? International Evidence NARRATIVE SUSTAINABILITY REPORTING 12: An Exploratory Study on Climate-related Financial Disclosures: International Evidence 13: Corporate Social and Environmental Responsibility Disclosure: A Literature Review with a Particular Emphasis on China and Social Media Disclosure 14: Accounting for Sustainable Development (ASD) Practices: Theoretical Emergence and Development 15: The Relationships between Corporate Narrative Reporting Practices and Sustainable Business Models NARRATIVE REPORTING IN TIMES OF CRISIS 16: Changes in Governance of Corporate Risks: Evidence from British Petroleum's Response to the Deepwater Horizon Incident through Narrative Reporting 17: Examining the Directors' Remuneration Reports: The case of Thomas Cook 18: Digital Narrative Reporting and Legitimation Tactics in Dieselgate Time(s) 19: A Content Analysis of Narrative COVID-19 Disclosure in Omani Islamic Banks

This book presents a comprehensive and expert-led insight into the role, types, practices and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understating the full annual report and, consequently, company performance and future prospects. 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.