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Narrative Reporting: State of the Art and Future Challenges

Author

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  • Giovanna Michelon
  • Grzegorz Trojanowski
  • Ruth Sealy

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.

Suggested Citation

  • Giovanna Michelon & Grzegorz Trojanowski & Ruth Sealy, 2022. "Narrative Reporting: State of the Art and Future Challenges," Accounting in Europe, Taylor & Francis Journals, vol. 19(1), pages 7-47, January.
    • Handle: RePEc:taf:acceur:v:19:y:2022:i:1:p:7-47
    DOI: 10.1080/17449480.2021.1900582
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    Cited by:

    1. Angela Nativio, 2025. "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers 09, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    2. Serhii Lehenchuk & Olha Fedorova, 2025. "New Methods for Accounting Research of the Narrative Component of Sustainable Reporting: Challenges and Opportunities," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 31-40, September.
    3. Hua, Zesu & Kong, Shuning & Yu, Yihua, 2025. "Talent magnets in China: Can talent attraction policies catalyze digital transformation in enterprises?," China Economic Review, Elsevier, vol. 90(C).
    4. Benedetta Valeria Cannizzaro & Rodolfo Damiano & Marcantonio Ruisi, 2026. "Talking out loud on sustainable development goals (SDGs): what is the role of sustainability performance and national culture within CEO-speak?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 30(1), pages 305-335, March.

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