Browsing: Narrative

Since the foundational work of Austrian economist Joseph Schumpeter, research has distinguished invention from innovation by its practical implementation. Whether an innovation spreads, however, depends partly on its social acceptance and how its uses are perceived. Without such acceptance, even a promising technology may remain confined to scientific experiments and investors’ speculation. To gain public…

On 7 September 2026, the government published a Consultation on modernising corporate reporting to support long-term economic growth. Our team has published a short series of posts on key aspects of the consultation (listed below) but this update will focus on the suggested reforms to the financial and narrative reporting frameworks. These are potentially significant…