INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS

Bianca Baditoiu (), Munteanu Valentin Partenie () and Buglea Alexandru ()
Additional contact information
Bianca Baditoiu: West University of Timişoara, Doctoral School of Economics and Business Administration
Munteanu Valentin Partenie: West University of Timişoara, Faculty of Economics and Business Administration, Management Department
Buglea Alexandru: West University of Timişoara, Faculty of Economics and Business Administration, Management Department

Annals of Faculty of Economics, 2021, vol. 1, issue 1, 344-352

Abstract: This paper consists of an analysis of scientific works with respect to the subject of integrated reporting and its connection with the performance topic. Integrated reporting, implemented by the International Integrated Reporting Council, represents a strategic communication regarding various resources of the organizations, their relationship with all stakeholders and their capitals (financial, manufactured, intellectual, human, social and relationship, and natural capital) created over time. This new form of reporting is adopted by different organizations in many countries nowadays, yet there are some inconsistencies, especially in terms of insufficient clarification of the concept, both conceptually and procedurally (regarding the adoption of the International Framework), as well as the opportunities and real benefits of its implementation. As the number of studies on integrated reporting in the last decade also substantially increased, while many evidences find themselves in conflict, it raises the need to highlight the main common subjects related to this theme. Thus, by means of bibliometric analysis, this study qualitatively analyses 262 references from the Web of Science (WoS) Core Collection Database, while addressing the research tools provided by the VOSviewer similarities visualization program and screening the existing specialty literature. The focus of the study is on co-occurrence of keywords, coauthorship and co-citation in the research field of integrated reporting and its performance and it reflects the most common concepts associated with these terms and the authors, organizations and countries that researched these themes. The results of the study revealed the large areas in which integrated reporting exerts its influence and the implications in both the social and the economic sphere, while highlighting the need of a long term organizational change with this respect.

Keywords: Integrated Reporting; Performance; Bibliometric Analysis; Visualization (search for similar items in EconPapers)
JEL-codes: M14 M49 O16 (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)

Downloads: (external link)
http://anale.steconomiceuoradea.ro/volume/2021/n1/038.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2021:i:1:p:344-352

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).