Readability and Visualization of Non-Financial Reports with Excessively Large Amounts of Text
Abstract
The non-financial statements of the largest companies are disclosed on 200–300 pages of text, and such an excessive volume becomes a problem for users. The reports of the 10 largest companies in Russia analyzed by the author show the active use of graphics in them, but in a simple form and with text duplication, which actually increases the volume of reporting instead of reducing it. It is proposed to limit the maximum size of reports to the number of pages and text characters, to rate individual sections of reports and thereby encourage the use of more comprehensive graphics, which will improve the perception of reports.
Fields of Study & Subjects
Corporate Social Responsibility Reporting
Financial Reporting and XBRL
Auditing
Earnings Management
Governance
Publication details
- Journal / source
- Auditor
- Volume
- 12
- Issue
- 1
- Pages
- 44–53
- Publication date
- 31 January 2026
- Language
- EN