NARRATIVE REPORTING FOR SUSTAINABLE DEVELOPMENT OF CIVIL SOCIETY: ENHANCING TRANSPARENCY, ACCOUNTABILITY AND PUBLIC TRUST

Abstract

The growing demand for transparency, stakeholder accountability, and public trust has increased the importance of narrative reporting beyond its traditional role as a textual supplement to financial statements. This study aims to substantiate narrative reporting as an independent accountability concept and to develop its conceptual framework for civil society institutions. The research combines bibliometric and bibliographic analyses, a review of international reporting standards for non-profit organisations, and an assessment of accountability practices of the 20 largest charitable foundations in Ukraine. The bibliometric analysis covered 380 publications indexed in the Dimensions database (2015–2026), followed by an in-depth review of the most influential studies. The findings reveal a research gap in conceptualising narrative reporting as an independent accountability framework. The study justifies the application of the International Non-Profit Accounting Standard (IFR4NPO/INPAS, 2025) and proposes a narrative reporting structure for civil society organisations that integrates financial and non-financial information, strengthens stakeholder communication, and enhances transparency and public accountability.