Understanding financial statements (11. ed.) by 
Financial Accounting: an International Introduction by 
Financial statement analysis: Valuation: Credit analysis: Performance evaluation. by The annual report to shareholders is the principal document used by most public companies to disclose corporate information to their shareholders. It is usually a state-of-the-company report, including an opening letter from the Chief Executive Officer, financial data, results of continuing operations, market segment information, new product plans, subsidiary activities, and research and development activities on future programs.
An annual report is a financial report or statement issued by the company. It includes a statement of financial performance, a statement of financial position, a statement of cash flow
A company annual report is a published yearly report which a public company with shareholders has a legal obligation to produce. The annual report is a document which is created to supply information, detail key events which have taken place over the last year and give a company overview to current shareholders and potential company investors.
Company annual reports can also be used as a prospectus for potential business colleagues and suppliers. The report gives these groups the opportunity to complete some background research on the company before proceeding with any deals.
Annual Reports as a source:
The company annual report is an essential document which has a range of benefits for both the company producing it and other parties who are involved in the company. If you are considering working with a new company or looking to invest in a company then you should take a look at their recent annual reports. Like many business documents the annual report has progressed with the use of technology and have moved forward from lots of text and dull black and white charts to a range of colourful graphics, images and useful information which is easy to digest.
The requirements of Annual Reports:
All countries have requirements to annual reports, but they can differ. Very often you can find information about the requirements on the web sites of company registers / company houses.
The audit and management consulting firm Deloitte has developed an ”International Tax and Business Guides”, which contains guides for many countries.
"Knowledge guide to International Company Registration": It provides information about the company registers of countries internationally and, where possible, access to the registers
CSR reports are not required by SEC (The U.S. Securities and Exchange Commission) or any other stock exchange supervisions; they are produced voluntarily by companies.