What type of information is included in an entity's annual report?

An entity's annual report serves as a comprehensive overview of its performance and operations over the past year, incorporating both financial and non-financial information. The financial information includes key metrics such as income statements, balance sheets, and cash flow statements, which are essential for stakeholders to understand the company's financial health and performance.

On the other hand, non-financial information provides insight into aspects such as corporate governance, social responsibility initiatives, environmental impact, strategic objectives, and other qualitative factors that reflect the company’s values and long-term strategy. This combination of data allows stakeholders—such as investors, employees, customers, and regulators—to form a well-rounded view of the entity, going beyond mere numbers to understand its overall impact and future direction.

Therefore, the inclusion of both financial and non-financial information makes the annual report a vital document for comprehensive risk assessment and decision-making by stakeholders.