This article documents the evolution of the annual reports of the Danish company Danisco A/S from 1935 through 2007-2008. Compared to previous diachronic studies of annual reports, this study offers a finer grained description from a communicative perspective over a long period of time. Using genre theory as a framework, it analyzes the macrostructure and visual elements of these reports from a communicative standpoint paying equal attention to both of the genre’s subordinate communicative purposes: to give a true and fair view of the state of the company and to provide a positive image of the company. The findings indicate that the annual reports have four distinctive phases (1935 through 1958, 1959 through 1988, 1989-1990 through 2005-2006, and 2006-2007 through 2007-2008) that serve different communicative purposes. The study clearly shows that the annual report is primarily a statutory document and reveals that changes within organizations have a much greater and more immediate impact on changes in the annual reports than do other contextual factors.
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Marianne Grove Ditlevsen (2012) studied this question.
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