A systematic literature review on integrated reporting from 2011 to 2020

Sushila Soriya and Parthvi Rastogi

Journal of Financial Reporting and Accounting, 2021, vol. 20, issue 3/4, 558-579

Abstract: Purpose - This study aims to furnish the systematic literature review on integrated reporting (IR) and answer three research questions: How has the IR concept been developed recently across the different countries? How can the literature of IR be allocated among different focus areas/themes? What are the future opportunities available for IR? Design/methodology/approach - The methodology involves selection, classification and categorization of 110 articles on IR into their focus areas, journals, time distribution, continent-wise distribution, research methodologies and keywords analysis. Findings - The findings of the study suggest that there is a need of the following: increasing the case studies and empirical research in developing assurance models, analysis of the perception of shareholders in Asian countries, harmonization of financial and non-financial standards, research on the IR of non-listed companies. Practical implications - It provides insights to practitioners regarding the challenges faced by the economies and internal organization. It might help researchers and academics to focus on developments of IR in different countries. It might also help regulators to develop some policies, models and frameworks for its future implementation. Originality/value - It furnishes the outline of 110 articles published in eminent journals from the year 2011 to beginning of 2020.

Keywords: Sustainability; Systematic literature review; Integrated reporting; International Integrated Reporting Council (IIRC) (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfrapp:jfra-09-2020-0266

DOI: 10.1108/JFRA-09-2020-0266

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