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Integrated Reporting And Performance. A Bibliometric Analysis

Author

Listed:
  • Bianca Baditoiu

    (West University of Timişoara, Doctoral School of Economics and Business Administration)

  • Munteanu Valentin Partenie

    (West University of Timişoara, Faculty of Economics and Business Administration, Management Department)

  • Buglea Alexandru

    (West University of Timişoara, Faculty of Economics and Business Administration, Management Department)

Abstract

This paper consists of an analysis of scientific works with respect to the subject of integrated reporting and its connection with the performance topic. Integrated reporting, implemented by the International Integrated Reporting Council, represents a strategic communication regarding various resources of the organizations, their relationship with all stakeholders and their capitals (financial, manufactured, intellectual, human, social and relationship, and natural capital) created over time. This new form of reporting is adopted by different organizations in many countries nowadays, yet there are some inconsistencies, especially in terms of insufficient clarification of the concept, both conceptually and procedurally (regarding the adoption of the International Framework), as well as the opportunities and real benefits of its implementation. As the number of studies on integrated reporting in the last decade also substantially increased, while many evidences find themselves in conflict, it raises the need to highlight the main common subjects related to this theme. Thus, by means of bibliometric analysis, this study qualitatively analyses 262 references from the Web of Science (WoS) Core Collection Database, while addressing the research tools provided by the VOSviewer similarities visualization program and screening the existing specialty literature. The focus of the study is on co-occurrence of keywords, coauthorship and co-citation in the research field of integrated reporting and its performance and it reflects the most common concepts associated with these terms and the authors, organizations and countries that researched these themes. The results of the study revealed the large areas in which integrated reporting exerts its influence and the implications in both the social and the economic sphere, while highlighting the need of a long term organizational change with this respect.

Suggested Citation

  • Bianca Baditoiu & Munteanu Valentin Partenie & Buglea Alexandru, 2021. "Integrated Reporting And Performance. A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 344-352, July.
    • Handle: RePEc:ora:journl:v:1:y:2021:i:1:p:344-352
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    References listed on IDEAS

    as
    1. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.
    2. Nobanee, Haitham & Ellili, Nejla, 2016. "Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional," Renewable and Sustainable Energy Reviews, Elsevier, vol. 55(C), pages 1336-1341.
    3. Barth, Mary E. & Cahan, Steven F. & Chen, Li & Venter, Elmar R., 2017. "The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects," Research Papers 3546, Stanford University, Graduate School of Business.
    4. 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.
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    Citations

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    Cited by:

    1. Iveta Musilová & Jiří Dvořák & Jaroslav Jánský & Vladimír Bolek, 2023. "Trends in Performance Research in Relation to Business Strategy: Bibliometric Analysis and Text Mining," Central European Business Review, Prague University of Economics and Business, vol. 2023(3), pages 143-174.
    2. Ioana Bianca (Campean) Patrinjan, 2022. "CSR and Environment: a Bibliometric Mapping," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 390-399, September.

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    More about this item

    Keywords

    Integrated Reporting; Performance; Bibliometric Analysis; Visualization;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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