Writers in the behavioral and social sciences sometimes use corporate and organizational documents as sources for research in economics, psychology or sociology. These include financial and transactional records, business plans and reports. The sixth edition of the "Publication Manual of the American Psychological Association" offers guidelines for citing materials such as documents from a board of directors.
After material from a document is discussed, use an in-text citation within parentheses. Insert the name of the organization governed by the board of directors, a comma and the year of the document; for instance: (Famous Wall Street Company, 2011). If the organization's name is mentioned in text, omit it from the parentheses.
Include in-text citations to board of directors' documents on the References page. Begin with the name of the organization and a period. Insert the publication year of the document inside parentheses. Add a period. Include the italicized name of the document in sentence form with a period. Finish with the publication location, a colon, the publisher and a period. If the organization published the document itself, use "Author" without quotation marks in place of the publisher's name; for example: Famous Wall Street Company. (2011). Board of Directors' Annual Report. New York: Author.