Reporting business performance is one of the major tasks to be undertaken by the companies in order to ensure that all relevant information in understandable manner is provided to the various external parties. Annual reports contain financial information which are important for decision making purpose. But non- financial information (also called narratives) is equally important when it comes to decision making. The regulatory authorities and various accounting bodies have issued guidelines which every company have to strictly follow while preparing the accounting statements but there are no standardized procedures for presentation of non-financial information. Every company report narratives in their own manner. Many researchers have focused their researches on importance of narrative disclosures for decision making and found that they are equally important as financial disclosures. The aim of this study is to evaluate narrative disclosures practices followed by Hawkins Cooker Ltd., a private sector company, in is published annual report, as a case study, and suggest some improvements in narrative reporting as a corporate disclosure policy.

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Keywords: Business Performance, Financial information, Narrative Disclosures, Integrated Reporting.