{"title":"Eleven years of integrated reporting: a bibliometric analysis","authors":"","doi":"10.1057/s41310-024-00229-4","DOIUrl":null,"url":null,"abstract":"<h3>Abstract</h3> <p>This study aims to analyse current trends, patterns, growth barriers, and potential future research of integrated reporting (IR) research. Using VOSviewer and R-package, a bibliometric analysis examined 605 Scopus articles (2011–2021). It identifies influential documents, authors, institutions, and countries based on citations/publications, along with their geographical and network significance. Furthermore, areas with less research attention and potential future research areas are identified. Recent scholarly work has focused on topics such as sustainability communication, IR’s development, quality of disclosure, impact on business performance, and quality assessment using the International Integrated Reporting Council framework. Due to its unique reporting function in organizations, the study provides future research avenues to expand IR research.</p>","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":""},"PeriodicalIF":2.9000,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Disclosure and Governance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1057/s41310-024-00229-4","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MANAGEMENT","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to analyse current trends, patterns, growth barriers, and potential future research of integrated reporting (IR) research. Using VOSviewer and R-package, a bibliometric analysis examined 605 Scopus articles (2011–2021). It identifies influential documents, authors, institutions, and countries based on citations/publications, along with their geographical and network significance. Furthermore, areas with less research attention and potential future research areas are identified. Recent scholarly work has focused on topics such as sustainability communication, IR’s development, quality of disclosure, impact on business performance, and quality assessment using the International Integrated Reporting Council framework. Due to its unique reporting function in organizations, the study provides future research avenues to expand IR research.
期刊介绍：
The International Journal of Disclosure and Governance publishes a balance between academic and practitioner perspectives in law and accounting on subjects related to corporate governance and disclosure. In its emphasis on practical issues, it is the only such journal in these fields. All rigorous and thoughtful conceptual papers are encouraged.
To date, International Journal of Disclosure and Governance has published articles by a former general counsel and a former commissioner of the SEC, practitioners from Cleary Gottlieb, Skadden Arps, Wachtell Lipton, and Latham & Watkins as well as articles by academics from Harvard, Yale and NYU. The readership of the journal includes lawyers, accountants, and corporate directors and managers.
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