Management commentary you can trace

Separate numerical description from explanation. Software can help draft 'revenue decreased compared with the prior month' from supplied figures. It cannot establish the reason without evidence. A useful commentary process links every numerical statement to a source and labels causal explanations as confirmed, proposed or unknown. Choose the drafting approach that preserves those links through editing. Freeze the reporting period, currency, comparison basis and approved dataset. Build a fact table before writing paragraphs. For each movement calculate both the absolute change and, where meaningful, the percentage. Record denominator exceptions explicitly. Add management explanations as separately attributed evidence. Draft from that package, then check every number and causal statement before release. If the data changes, rerun the calculations and review affected commentary.

Do not pay for more fluent commentary if checking it takes longer than writing from a simple fact table.