Corporate reporting refers to the process by which companies disclose their financial and operational performance to stakeholders, including investors, regulators, and the public. This reporting typically includes financial statements, such as the balance sheet and income statement, which provide insights into a company's profitability and financial health. In addition to financial data, corporate reporting may also encompass non-financial information, such as sustainability efforts and corporate governance practices. This broader approach helps stakeholders understand a company's overall impact and strategy, aligning with frameworks like Global Reporting Initiative and Sustainability Accounting Standards Board.