A decade of integrated reporting studies: state of the art and future research implications

Lucrezia Songini, A. Pistoni, N. Comerio, Patrizia Tettamanzi
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引用次数: 1

Abstract

PurposeOver the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.Design/methodology/approachThe authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.FindingsIR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.Originality/valueThe authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.
综合报告研究的十年:现状和未来研究的意义
在过去的十年中,研究人员见证了关于IR的出版物数量呈指数级增长。本文旨在了解研究领域的现状,并强调需要进一步学术研究的领域,指导理论、研究、政策和实践的发展。设计/方法/方法作者采用了“系统文献网络分析”的动态文献综述方法,将系统文献综述与书目网络分析相结合。此外,为了克服与方法相关的一些限制,作者将文献与论文的手动内容分析相结合。发现sir的采用和实践及其决定因素代表了文献中分析最多的方面。随着时间的推移,人们开始关注更具体的问题,如IR与其他披露机制之间的关系、IR质量及其保证、IR框架和原则的批判性分析以及IR采用的困难。虽然关于IR的文献可以认为已经处于成熟阶段,但是很多方面的研究还不够充分,因此未来的研究还有很大的空间。原创性/价值作者提出以下主要问题作为未来研究的主题:IR不仅仅是可持续发展报告的演变,而是一种创新的沟通工具;关于谁是价值的接受者(股东还是利益相关者)以及IR采用的价值定义的争论仍然是一个悬而未决的问题;应更多地注意信息交流作为一种管理工具的作用,它可以支持战略的形成和沟通,并影响业绩衡量和评价的内部过程;根据最近的欧盟企业可持续发展报告指令和新的ISSB标准,IR的未来将会是什么仍然是一个悬而未决的问题。从方法论的角度来看,对会计研究中的结构化方法知之甚少。作者确认如何方法论,如本文,可以作为一种工具来支持动态分析,为会计领域的未来研究设定议程。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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