A company report accessed online is referenced in the same way as a webpage, following the webpage example in our Harvard guidance and Cite Them Right Online:
In-text citation:
(WH Smith PLC, 2024)
Reference list:
WH Smith PLC (2024) Annual report and accounts 2024. Available at: https://www.whsmithplc.co.uk/~/media/Files/W/WH-Smith/documents/investors/result-report-presentation/annual-report/2024/whsmith_ar24_web.pdf (Accessed: 9 January 2025).