Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Filippo Vitolla, Nicola Raimo and Michele Rubino

Corporate Social Responsibility and Environmental Management, 2019, vol. 26, issue 2, 518-528

Abstract: The diffusion of integrated reporting has encouraged academics to pay greater attention to this topic. Several studies have been conducted since the 2011 of the Discussion Paper “Towards Integrated Reporting: Communicating Value in the 21st Century” by the International Integrated Reporting Council. However, conflicting opinions and the wide range of extant studies underscore the need to better understand the current contributions in the field. Furthermore, the novelty of integrated reporting makes it necessary to define as yet unexplored fields in this research stream. To that end, we conduct a systematic review of the literature to classify the research according to normative and descriptive perspectives and identify an agenda that will be able to guide future studies. The review shows that the concept of value creation, internal and qualitative determinants, the content and quality of integrated reporting, and its impacts need further investigation.

Date: 2019
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Citations: View citations in EconPapers (54)

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https://doi.org/10.1002/csr.1734

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:26:y:2019:i:2:p:518-528

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