Eleven years of integrated reporting: a bibliometric analysis

Bhavna Thawani, Tushar Panigrahi,Meena Bhatia

International Journal of Disclosure and Governance(2024)

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摘要
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.
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关键词
Integrated reporting,Bibliometric analysis,Annual scientific production,Cluster analysis,Keyword analysis,Country collaboration
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