Narrative reporting

“Narrative reporting” describes the non-financial information included in annual reports to provide a broad and meaningful picture of the company’s business, its market position, strategy, performance and future prospects. This includes the strategic report, the directors’ report, the chairman’s statement, the directors’ remuneration report and corporate governance disclosures. The Financial Reporting Council has produced guidance on the strategic report and other aspects of narrative reporting, and its Financial Reporting Lab reports provide the results of discussions with investors on best practice disclosures in particular areas.

For guidance and publications on narrative reporting published in light of COVID—19 (the coronavirus pandemic) see our COVID-19 publications and guidance page.

Narrative reporting framework

Financial Reporting Review Panel/Financial Reporting Council guidance

Financial Reporting Lab Reports

Other developments