What question did this study set out to answer?

This research aims to address the readability challenges posed by extensive non-financial reports of large companies.

February 26, 2026Auditor0 citations

Readability and Visualization of Non-Financial Reports with Excessively Large Amounts of Text

Key Points

This research aims to address the readability challenges posed by extensive non-financial reports of large companies.
Analyzed non-financial statements of the 10 largest companies in Russia.
Examined the use of graphics and text duplication in reports.
Proposed limitations on report size and a rating system for sections.
Identified excessive text volume as a barrier for users.
Noted that simple graphics accompanied by text can increase report length rather than enhance clarity.
Recommended comprehensive graphics to improve users' understanding of reports.

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.

AI에게 질문

Bookmark

View Full Paper