“…Several genre-based studies have focussed on the generic features used in different sub-genres of CARs such as the CEO's letter (Xiaoqin, 2017;Dragsted, 2014;Conaway & Wardrope, 2010), operating and financial review (Rutherford, 2005), tax computation letters (Flowerdew & Wan, 2006) earnings presentations vs earnings releases (Camiciottoli, 2009), auditors' reports (Flowerdew & Wan, 2010), CEO's messages Sing, 2014), andCSR (Ilenia, 2019;Fuoli, 2018;Rajandran & Taib, 2014). It is also noticed that different sections or different sub-genres of CAR function differently.…”