Narrative reporting: State of the art and future challenges

Giovanna Michelon*, Grzegorz Trojanowski, Ruth Sealy

*Corresponding author for this work

Research output: Contribution to journalArticle (Academic Journal)peer-review

10 Citations (Scopus)
51 Downloads (Pure)

Abstract

Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy makers consider reporting as a tool for regulation to steer the behaviour of companies towards improving practices and performance upon which they have to disclose, the aim of this paper is to provide the state of the art in the academic literature on narrative reporting and identify future challenges. In order to do so, the paper investigates three questions: (1) How has the quality of narrative reporting been defined? (2) What narrative information is required and used by various stakeholders? (3) What are the real effects of narrative reporting? In answering these three questions, our review also gives implications for both future academic research and policy makers
Original languageEnglish
Number of pages42
JournalAccounting in Europe
Early online date2 Apr 2021
DOIs
Publication statusE-pub ahead of print - 2 Apr 2021

Bibliographical note

Publisher Copyright:
© 2021 European Accounting Association.

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