This special issue of Journal of Business Communication, on the Business Communication of Corporate Reporting, started as an idea between Editor Margaret Graham and John Penrose, was given direction by the association's Publications Board, which ultimately approved the proposal for the special issue, and now appears across two issues of JBC.
In the call for papers for this special issue, we observed that the past decade has seen substantial changes in the way companies respond to the public. The largely static, printed prospectus, quarterly and annual reports, and governmental reports have given way to a highly responsive, dynamic exchange of information between companies and their constituencies. For some companies, corporate strategy directs the media, content, and timeliness of outward messages. These messages as a whole are considered under the heading of corporate reporting.
Corporate reporting is no longer restricted to only hard copy, periodic, template-driven financial and accounting reporting that includes the income statement, the balance sheet, the statement of retained earnings, and the statement of cash flow but now also extends to such dynamic media as Internet Web sites and automated telephone systems.
This special issue elicited 19 submissions of formal articles for consideration for the special issue and about another dozen articles, ideas, concepts, and discussions about potential submissions that were not formally submitted. All 19 submissions were reviewed in our normal "blind" process by at least two anonymous reviewers, plus the special issue editor. Eight articles are part of this special issue; all went through at least two complete "revise and resubmit" cycles before acceptance.
Based on the strength and number of ...