Annual reporting in voluntary organisations: opportunities for content analysis research

Across the world, charities and voluntary organisations face increased public expectations of transparency and, perhaps relatedly, increased requirements to file annual reports with regulators. This reporting includes not only financial data, illuminating the financial position and sustainability of these organisations, but also, critically for this sector, a range of (non-financial and narrative) performance information that can help us to evaluate these organisations’ progress towards their missions. In many countries this data has also become more accessible: often publicly available at no cost from regulators and/or other intermediaries.