Jahresberichts

Jahresbericht (plural Jahresberichte) is the annual report of a company, organization, or public body. In German-speaking contexts the term encompasses the comprehensive document published at the end of a fiscal year to summarize financial performance, activities, and governance over the past year. The genitive form des Jahresberichts is common in official references.

Purpose and audience: a Jahresbericht serves to inform shareholders, investors, employees, regulators, donors, and the general public about the entity’s development, strategy, and results. It combines financial information with qualitative analysis of business conditions, achievements, and risks, aiming to support decision-making, accountability, and transparency.

Typical content: most Jahresberichte include a management report (often called Lagebericht or Geschäftsbericht) that discusses business development, market environment, key performance indicators, and strategic outlook; financial statements such as the balance sheet, income statement, and cash flow statement; explanatory notes; and an auditor’s or statutory auditor’s report if applicable. Many reports also contain corporate governance disclosures, risk management, internal controls, and, increasingly, information on sustainability or non-financial performance. In nonprofit and public-sector contexts, the report may emphasize mission outcomes, funding sources, program activity, and service delivery.

Regulatory context and formats: requirements for Jahresberichte vary by country, legal form, and industry. In Germany and Austria, larger companies often publish Jahresabschluss together with a Lagebericht, sometimes subject to external audit and regulatory filing; in Switzerland, reporting may follow IFRS or Swiss GAAP FER depending on legal obligations. Digital publication on official websites is common to ensure accessibility.

Relation to related terms: the Jahresbericht is related to the Jahresabschluss (annual financial statements) and the Lagebericht (management report); the term is sometimes used interchangeably with Geschäftsbericht in corporate communications.