Beyond Financial Statements: Narrative Reporting on Value Creation

Narrative reporting has gained popularity in recent years. It is used by entities to communicate information about their operations and value creation mechanisms. As the informative needs of investors and other stakeholders have evolved, standard setters and professional bodies have elaborated frameworks and models that allow companies to depict their value creation process more coherently. After the enforcement of recent regulations, managers of large entities are required to communicate narrative information about how the entity operates, its business model, the main risks the entity faces, and the social and environmental impact of its operations. Information about these aspects provides context to financial numbers and helps stakeholders evaluate a business.

Course leader

Lorenzo Simoni

Target group

Master's level

Fee info

EUR 691: EU/EEA citizens
EUR 1717: NON-EU/EEA citizens

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No scholarships available

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