Hello,
I think there are a lot of options to achieve what you want.
With a Text object, you could enter your commentary directly in the report. Depending on the version of VA you have, you might be able to insert dynamic text (that is, data-driven values) into the commentary in the Text object.
You can make the contents of a Text object into a "Report summary" (see Creating a Report Summary ) but I'm not sure whether this is what you are thinking of.
Also in a Text object you can insert a link to an external web page or a file such as the XLS/CSV file you mentioned.
In a Web Content object, you could display the contents of a web page inline in the report.
Does this help?
Sam