Innovation in Annual Report/Corporate Reporting

Francesca Magli () and Andrea Amaduzzi ()
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Francesca Magli: University of Milano-Bicocca
Andrea Amaduzzi: University of Milano-Bicocca

Chapter Chapter 3 in Innovations in Corporate Reporting, 2025, pp 23-29 from Springer

Abstract: Abstract This chapter discusses the evolution of annual reports as a critical component of corporate reporting and the role of innovation in transforming these reports into more dynamic and engaging platforms. Traditionally, annual reports focus on financial disclosures, but modern reports now incorporate interactive design, data visualization, storytelling, sustainability reporting, and integrated reporting to enhance transparency, engagement, and trust-building with stakeholders. Key trends include interactive charts, multimedia, and data visualization tools that allow stakeholders to easily grasp complex data. Storytelling is used to link financial performance with real-world examples, creating deeper connections with stakeholders, while sustainability reporting reflects a company's commitment to environmental and social responsibility. Integrated reporting provides a holistic view of a company’s performance across financial, environmental, social, and governance (ESG) dimensions, offering a comprehensive understanding of value creation. Looking ahead, corporate reporting will likely focus on incorporating AI, blockchain, and evolving sustainability regulations, including EU directives. The chapter also includes a literature review that highlights a lack of extensive research specifically on innovation in annual reports, despite numerous studies examining related fields such as digitalization, corporate governance, and intellectual capital. This gap inspired the creation of this work, aiming to explore new trends in corporate reporting innovation.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-80404-5_3

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DOI: 10.1007/978-3-031-80404-5_3

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