Is narrative reporting important for stakeholders and if so, what should be included within any requirements? Should there be a framework or specific narrative/non-financial reporting requirements for NPOs?
To get a more in depth understanding of our thinking about why narrative reporting is important and how it might be approached, read the IFR4NPO Consultation Paper Part 2: Issue 10 available here.
The feedback from the of the 2021 Consultation showed support for inclusion of narrative (non-financial) reporting in the Guidance. See here for more information.