Company report [from Electronic source using APA 6th ed.]


This source is not covered by the APA style manual. Check with your lecturer before using this suggestion which is based on APA style.

A reference for a company report (or annual report) follows the model for a book, but it will have a corporate author (the formal name of the company whose report it is), and the publisher will be the author.

Many electronic sources do not provide page numbers. If paragraph numbers are visible, use them in place of page numbers (using the abbreviation para.), e.g. para. 582. Alternatively, cite the chapter or section, followed by the paragraph number (if appropriate) e.g. (Chapter 4, para. 3). 

Where there is a choice of format, the PDF version may be easier to reference, and the orginal pagination can be used to pinpoint sources in the in-text citation. If in doubt, use the standard form below.

Webpages can be volatile and subject to unannounced change. Therefore, it is important include the web address (or URL) for the webpage you accessed, as it may not be at that location when your work is assessed. A URL (Uniform Resource Locator) is the technical term for a webpage address. URLs can change, for example if the material you are viewing is generated 'on-the-fly' using content management software. URLs from these sites may be only viewable at the time of retrieval.

Whenever possible the URL you give should be a stable URL and link directly to the webpage itself. A stable URL, also known as a 'permalink' will not be generated 'on-the-fly' and is more likely to remain accessible. To check if a link to a URL is stable, paste the link into the address bar of an internet browser to make sure that it works. If there is no stable URL for the item, give the homepage of the website.

Although you must give the full web address (or URL) in your reference list, you do not show this in the body of your essay. Your in-text reference must match the start of the reference as it appears in your reference list. Use the author if your reference has one; otherwise use the first few words of the title.

Standard Form

Corporate author. (year). Title. Retrieved from web address


Central Bank of Egypt. (2005). Annual report 2004/2005. Retrieved from

Citation in Text

EU countries remained the major exporters to Egypt (Central Bank of Egypt, 2005, p. 89), representing nearly a third of imports ...


  • Some company reports will carry aspirational titles, with the formal subtitle, others will just be described as Annual report, with a year. Use the form on the title page, if there is any variation from the cover.
  • If no date appears on the item you are trying to reference, insert (n.d.) where you would normally give the year.
  • If there is no identifiable author, begin your reference with the title of the report. Cite the first few words of the title in the text of your work and italicise them.