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The Enterprise's Integrated Reporting: Bibliometric Analysis

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  • Vasyl Hyk

    (Lviv Polytechnic National University, Lviv, Ukraine)

Abstract

The development of approaches to understanding integrated reporting and the identification of the scientific landscape in this area are becoming increasingly important, as the requirements and requests for information from stakeholders are constantly growing. The article contains a bibliometric content analysis of scientific publications on the topic of integrated reporting. The selection of information for bibliometric analysis was carried out in the two most authoritative scientometric databases Scopus and Web of Science on the keyword "integrated reporting" (integrated reporting) during the period 1990-2020. The study identified 308 and 393 publications in the Scopus and Web of Science databases, respectively. It was established that the databases from the total number of publications are dominated by articles 213 (69.2 %) and 300 (66.1 %), respectively. The interest among scientists on this topic is growing, as the number of publications has been increasing in recent years. Since 2014, there has been a sharp increase in published works on this topic. This is primarily due to the fact that in 2014, at the plenary session of the XIX World Congress of Accountants, the International Council on Integrated Reporting approved the gradual adoption of the International Framework for Integrated Reporting over the next three years, which sparked public debate. The using of VOSviewer software allowed to build and visualize bibliometric maps. The bibliometric maps made it possible to identify the most commonly used keywords (reporting, integrated report, information disclosure) and authors in the studied articles (W. Maroun, C. De Villiers, J. Dumay), which form individual scientific schools. This study reflects trends in integrated reporting and provides scientists with guidance for further scientific development. In particular, this study helps create a conceptual framework, provides a source for scientists to conduct new research by assessing gaps, and provides opportunities for comparison and analysis.

Suggested Citation

  • Vasyl Hyk, 2021. "The Enterprise's Integrated Reporting: Bibliometric Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-10, September.
    • Handle: RePEc:iaf:journl:y:2021:i:3:p:5-10
    DOI: 10.33146/2307-9878-2021-3(93)-5-10
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    References listed on IDEAS

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    1. John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini, 2016. "Integrated reporting: A structured literature review," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 166-185, September.
    2. 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.
    3. 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.
    4. 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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    Cited by:

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    More about this item

    Keywords

    integrated reporting; non-financial reporting; sustainable development; bibliometric analysis; scientometric databases;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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