Write from the start – Surveying Narrative Reporting in Annual Reports

Published on: 30 Oct, 2008

This publication analyses the narrative reports of 130 listed UK companies and investment trusts from multiple sectors. It includes a review of:

  • what narrative reporting listed companies have provided in their annual reports;
  • how disclosures varied depending on the size of the company;
  • how companies met the requirements of the Companies Act 1985 and, where applicable, the Companies Act 2006 to provide an EBR within the directors' report; and
  • to what extent companies have adopted the recommendations in the ASB's bet practice Reporting Statement: Operating and Financial Review (RS).

It covers reports published between 1 August 2007 and 31 July 2008.


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