An ACCA research report, Narrative reporting: analysts' perceptions of its value and relevance, was published in January 2008. The research considered analysts' views on five key elements of narrative reporting, including social and environmental disclosures. Due to the significant interests ACCA has in corporate transparency with regards to sustainability, this specific part of the research has been highlighted in this paper. The other parts of the research have been summarised only.
|Place of Publication
|The Association of Chartered Certified Accountants
|Number of pages
|Published - Nov 2008