Integrated Reporting as an Academic Research Concept in the Area of Business

José Navarrete-Oyarce, Juan Alejandro Gallegos, Hugo Moraga-Flores and José Luis Gallizo
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José Navarrete-Oyarce: Facultad de Economía y Negocios, Universidad Andrés Bello, Concepción 4030000, Chile
Juan Alejandro Gallegos: Facultad de Ciencias Económicas y Administrativas, Departamento de Auditoría y Sistemas de Información, Universidad Católica de la Santísima Concepción, Concepción 4030000, Chile
Hugo Moraga-Flores: Facultad de Ingeniería, Universidad Andrés Bello, Santiago 7591538, Chile
José Luis Gallizo: Departamento de Administración de Empresas, Universidad de Lleida, 25002 Lleida, Spain

Sustainability, 2021, vol. 13, issue 14, 1-16

Abstract: Recent financial scandals and the global financial crisis have generated numerous criticisms of the value and use of annual financial and sustainability reports prepared by companies. This has generated the elaboration and use of a new model of corporate-information reporting that considers strategic, social, economic, and environmental aspects. This study synthesizes the knowledge of the use of integrated reporting as a source of information, and bibliometrically analyzes of 268 articles published in the Web of Science database in 2011–2019. Results show that 77.6% of the academic articles were from developed countries, and the five most influential countries are Italy, South Africa, Australia, the United Kingdom, and the United States. Results show that the development of this type of research is scarce in emerging economies. The most influential authors are García, Rodríguez, and De Villiers. A high level of interconnections is observed in used keywords, of which the most used are ‘sustainability’ and ‘management’. Lastly, this article contributes to the international discussion on integrated reporting by carrying out a structured review of the literature, highlighting previous research.

Keywords: integrated reporting; web of science; disclosure; bibliometric (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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