Which report is considered statutory other information in corporate reporting?

The strategic report qualifies as statutory other information in corporate reporting because it is mandated by law for certain organizations, typically larger companies, to provide a broader understanding of their business model, strategy, and future outlook. This report must include information about the company's performance, principal risks, and how it generates value over time, thus fulfilling a statutory requirement to communicate essential information to shareholders and other stakeholders.

The strategic report is intended to facilitate informed decision-making by users of the financial statements and is often required to be part of the annual report, aligning with corporate governance and transparency objectives. In contrast, the other options do not fulfill such statutory requirements in a typical context; for example, compliance audit reports pertain to auditing processes, internal financial statements are meant for managerial use, and marketing analysis reports generally serve operational or strategic internal purposes rather than statutory obligations.