Macroeconomic Analysis of the Annual Report of the Company

Abstract

The present research examines the problematic of macroeconomic analysis contained in corporate annual reports. The need to propose a robust macroeconomic analysis that must be included in a company's annual report is justified as essential to understand the company's framework in the current situation and for corporate social responsibility reasons. In methodological terms, on the one hand, the theoretical analysis will be developed on accountability, in general, and macroeconomic analysis, in particular. On the other hand, the empirical analysis will be promoted through a qualitative content analysis of the annual reports of the companies issuing Euronext Lisbon and which are supervised by the Securities Market Commission. The result of the research allows a proposal of macroeconomic analysis with details of a battery of essential indicators to perceive the dynamics of the macroeconomic context and that should be included in the annual reports of that population of the Stock Market Company.