This study aims to systematically review extant literature on corporate narrative disclosure practices in the Middle East and North Africa (MENA) region. This study employs a systematic literature review (SLR) to address three main issues: (1) develop insights into how the literature on corporate narrative disclosure is developing in the MENA context; (2) provide a critique of the literature; and (3) suggest avenues for future research. Based on selecting and analysing 60 articles relevant to narrative disclosure literature in MENA region, the results documented the (1) developing of narrative disclosure practices in MENA region since 2015, (2) focus of studies in all regions with more emphasis on Asia, (3) most researched topics, and (4) key determinants and consequences of narrative disclosure are identified. Also, the current review highlights the lack of evidence for (1) some topics, (2) using automated scoring method, and (3) validity/reliability tests. The current review is subject to the limitation of being subjective and based on author’s judgements and interpretation of the findings. Therefore, other researchers may interpret the findings differently. The implications of the findings for both theory and practice are discussed. Corporate narrative disclosure is a research area that has been receiving increasing attention of international business and yet it is mostly dominated by western contexts. However, the corporate narrative disclosure can have wide implications, and therefore, it is fruitful to investigate narrative reporting in different socio-cultural contexts such as MENA region. Also, employing a SLR methodology results in more reliable findings compared to the traditional literature review.

本研究旨在系统地回顾有关中东和北非 (MENA) 地区公司叙事披露实践的现有文献。本研究采用系统文献综述 (SLR) 来解决三个主要问题：(1) 深入了解有关公司叙述披露的文献在中东和北非地区的发展情况；(2) 提供对文献的评论；(3) 提出未来研究的途径。基于选择和分析与中东和北非地区的叙述性披露文献相关的 60 篇文章，结果记录了（1）自 2015 年以来中东和北非地区叙述性披露实践的发展，（2）所有地区的研究重点都更加强调亚洲，（ 3) 大多数研究主题，以及 (4) 确定了叙述披露的关键决定因素和后果。还，当前的审查强调缺乏以下方面的证据：(1) 某些主题，(2) 使用自动评分方法，以及 (3) 有效性/可靠性测试。目前的审查受到主观的限制，并基于作者的判断和对调查结果的解释。因此，其他研究人员可能会以不同的方式解释这些发现。讨论了研究结果对理论和实践的影响。公司叙事披露是一个越来越受到国际商业关注的研究领域，但它主要由西方背景主导。然而，企业叙事披露可能具有广泛的影响，因此，调查不同社会文化背景下的叙事报告是富有成果的，例如 MENA 地区。还，