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Integrated Reporting Of Mining Enterprises: Bibliometric Analysis

Author

Listed:
  • HYK Vasyl

    (Lviv Polytechnic National University, Ukraine)

  • VYSOCHAN Oleh

    (Lviv Polytechnic National University, Ukraine)

  • VYSOCHAN Olha

    (Lviv Polytechnic National University, Ukraine)

Abstract

This study uses a systematic review of the literature using the bibliometric method. Research methods – selection, bibliographic analysis, grouping and systematic content analysis of scientific publications. Content analysis or quantitative analysis of publications is the transformation of mass textual information into quantitative indicators. The search for information for bibliometric analysis was performed in two scientometric databases Scopus and Web of Science on the keyword “integrated reporting” in the period between 1990-2020. Based on the obtained data, bibliographic maps were formed using the VOSviewer research visualization and clustering analysis tool. The analysis revealed 308 publications in the Scopus database and 393 publications in the Web of Science database. The number of publications on integrated reporting has been growing dynamically in recent years, which confirms the scientific interest among scientists. The constructed bibliometric maps made it possible to visually identify the most used keywords and authors in the researched articles, which form separate scientific schools. The results of the analysis allowed to establish the current state of scientific research on the subject, to conduct a comparative analysis of bibliometric indicators, to identify areas of interest for authors, to explore issues and identify prospects for further development of integrated reporting as a source of information on environmental activities.

Suggested Citation

  • HYK Vasyl & VYSOCHAN Oleh & VYSOCHAN Olha, 2022. "Integrated Reporting Of Mining Enterprises: Bibliometric Analysis," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 17(3), pages 90-99, December.
    • Handle: RePEc:blg:journl:v:17:y:2022:i:3:p:90-99
    as

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    References listed on IDEAS

    as
    1. Charl de Villiers & Leonardo Rinaldi & Jeffrey Unerman, 2014. "Integrated Reporting: Insights, gaps and an agenda for future research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1042-1067, August.
    2. Hilson, Gavin & Murck, Barbara, 2000. "Sustainable development in the mining industry: clarifying the corporate perspective," Resources Policy, Elsevier, vol. 26(4), pages 227-238, December.
    3. Justyna Woźniak & Katarzyna Pactwa, 2018. "Responsible Mining—The Impact of the Mining Industry in Poland on the Quality of Atmospheric Air," Sustainability, MDPI, vol. 10(4), pages 1-16, April.
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    5. Ole Ellegaard & Johan A. Wallin, 2015. "The bibliometric analysis of scholarly production: How great is the impact?," Scientometrics, Springer;Akadémiai Kiadó, vol. 105(3), pages 1809-1831, December.
    6. José M. Merigó & Jian-Bo Yang, 2017. "Accounting Research: A Bibliometric Analysis," Australian Accounting Review, CPA Australia, vol. 27(1), pages 71-100, March.
    7. Justyna Woźniak & Katarzyna Pactwa, 2017. "Environmental Activity of Mining Industry Leaders in Poland in Line with the Principles of Sustainable Development," Sustainability, MDPI, vol. 9(11), pages 1-13, November.
    8. Alberto Fonseca, 2010. "How credible are mining corporations' sustainability reports? a critical analysis of external assurance under the requirements of the international council on mining and metals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(6), pages 355-370, November.
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    Full references (including those not matched with items on IDEAS)

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