Who writes the content of these annual reports?

Who writes the content of these annual reports? Are multiple writers possible? What roles do they perform? What characteristics must writers of these annual reports possess? Under what circumstances do writers write these annual reports (e.g. in teams, on a computer, in a rush?)

Readers: Who reads the content of these annual reports? Are there more than one type of reader for these reports? What roles do they perform? What characteristics must readers of these annual reports possess? Under what circumstances do readers read these annual reports (e.g. in their offices, at their leisure, on the run, in waiting rooms?)

Purposes: Why do writers write these reports and why do readers read them? What purposes do these reports fulfill for the people who use them?