Integrated Reporting as an Academic Research Concept in the Area of Business
| Autor: | Juan Alejandro Gallegos, José Luis Gallizo, Hugo Moraga-Flores, José Navarrete-Oyarce |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
Web of science
Value (ethics) integrated reporting Geography Planning and Development TJ807-830 Accounting Disclosure Management Monitoring Policy and Law TD194-195 Bibliometric Renewable energy sources Political science 0502 economics and business GE1-350 Emerging markets bibliometric biology Environmental effects of industries and plants Renewable Energy Sustainability and the Environment business.industry 05 social sciences Garcia 050201 accounting Integrated reporting biology.organism_classification Environmental sciences Financial crisis Sustainability web of science business disclosure Developed country 050203 business & management |
| Zdroj: | Sustainability, Vol 13, Iss 7741, p 7741 (2021) Sustainability Volume 13 Issue 14 Repositorio Abierto de la UdL Universitad de Lleida |
| ISSN: | 2071-1050 |
| Popis: | Recent financial scandals and the global financial crisis have generated numerous criticisms of the value and use of annual financial and sustainability reports prepared by companies. This has generated the elaboration and use of a new model of corporate-information reporting that considers strategic, social, economic, and environmental aspects. This study synthesizes the knowledge of the use of integrated reporting as a source of information, and bibliometrically analyzes of 268 articles published in the Web of Science database in 2011–2019. Results show that 77.6% of the academic articles were from developed countries, and the five most influential countries are Italy, South Africa, Australia, the United Kingdom, and the United States. Results show that the development of this type of research is scarce in emerging economies. The most influential authors are García, Rodríguez, and De Villiers. A high level of interconnections is observed in used keywords, of which the most used are ‘sustainability’ and ‘management’. Lastly, this article contributes to the international discussion on integrated reporting by carrying out a structured review of the literature, highlighting previous research. |
| Databáze: | OpenAIRE |
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