How to cite this paper
APA: Geerawo, T. (2026). Two decades of integrated reporting in transition: A bibliometric and thematic analysis. Accounting, 12(2), 77-88.
Chicago/Turabian: Geerawo, T. 2026. "Two decades of integrated reporting in transition: A bibliometric and thematic analysis." Accounting 12, no. 2 (2026): 77-88.
AMA: Geerawo, T. Two decades of integrated reporting in transition: A bibliometric and thematic analysis. Accounting. 2026;12(2):77-88.
References
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Adams, C. A. (2015). The International Integrated Reporting Council: A call to action. Critical Perspectives on Accounting, 27, 23–28. https://doi.org/10.1016/j.cpa.2014.07.001
Ahmed, M. M. A. (2023). The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: Evidence from South Africa. Meditari Accountancy Research, 31(6), 1919–1965. https://doi.org/10.1108/MEDAR-06-2022-1706
Ahmed Haji, A., & Anifowose, M. (2016). Audit committee and integrated reporting practice: Does internal assurance matter? Managerial Auditing Journal, 31(8/9), 915–948. https://doi.org/10.1108/MAJ-12-2015-1293
Ahmed Haji, A., & Anifowose, M. (2017). Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa. Journal of Intellectual Capital, 18(2), 373–399. https://doi.org/10.1108/JIC-01-2016-0020
Ali, M. M., Ghani, E. K., Handayani, S., & Hardini, H. T. (2024). Content analysis of integrated reporting in Malaysia. WSEAS Transactions on Business and Economics, 21, 1064–1082. https://doi.org/10.37394/23207.2024.21.89
Atkins, J., & Maroun, W. (2015). Integrated reporting in South Africa in 2012. Meditari Accountancy Research, 23(2), 197–221. https://doi.org/10.1108/MEDAR-07-2014-0047
Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43–64. https://doi.org/10.1016/j.aos.2017.08.005
Beattie, V., & Smith, S. J. (2013). Value creation and business models: Refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243–254. https://doi.org/10.1016/j.bar.2013.06.001
Bochenek, M. (2020). Analysis of the integrated reporting use in EU countries. Problems and Perspectives in Management, 18(3), 106–117. https://doi.org/10.21511/ppm.18(3).2020.09
Borgato, B., & Marchini, P. L. (2021). Auditors’ perceptions of integrated reporting assurance: Insights from Italy. Meditari Accountancy Research, 29(7), 31–53. https://doi.org/10.1108/MEDAR-09-2019-0560
Briem, C. R., & Wald, A. (2018). Implementing third-party assurance in integrated reporting. Accounting, Auditing & Accountability Journal, 31(5), 1461–1485. https://doi.org/10.1108/AAAJ-03-2016-2447
Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), 1120–1156. https://doi.org/10.1108/AAAJ-04-2013-1313
Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The International Integrated Reporting Framework: Key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90–119. https://doi.org/10.1111/jifm.12015
Chiucchi, M. S., Montemari, M., & Gatti, M. (2018). The influence of integrated reporting on management control systems: A case study. International Journal of Business and Management, 13(7), 19. https://doi.org/10.5539/ijbm.v13n7p19
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26(3), 1176–1248. https://doi.org/10.1007/s11142-021-09609-5
de Villiers, C., & Dimes, R. (2022). Will the formation of the International Sustainability Standards Board result in the death of integrated reporting? Journal of Accounting & Organizational Change, 19(2), 279–295. https://doi.org/10.1108/JAOC-05-2022-0084
de Villiers, C., Hsiao, P.-C. K., & Maroun, W. (2017). Developing a conceptual model of influences around integrated reporting, new insights and directions for future research. Meditari Accountancy Research, 25(4), 450–460. https://doi.org/10.1108/MEDAR-07-2017-0183
de Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042–1067. https://doi.org/10.1108/AAAJ-06-2014-1736
de Villiers, C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70, 101999. https://doi.org/10.1016/j.cpa.2017.05.003
de Villiers, C., Venter, E. R., & Hsiao, P.-C. K. (2016). Integrated reporting: Background, measurement issues, approaches and an agenda for future research. Accounting & Finance, 57(4), 937–959. https://doi.org/10.1111/acfi.12246
Dey, P. K. (2020). Value relevance of integrated reporting: A study of the Bangladesh banking sector. International Journal of Disclosure and Governance, 17(4), 195–207. https://doi.org/10.1057/s41310-020-00084-z
Di Vaio, A., Syriopoulos, T., Alvino, F., & Palladino, R. (2020). ‘Integrated thinking and reporting’ towards sustainable business models: A concise bibliometric analysis. Meditari Accountancy Research, 29(4), 691–719. https://doi.org/10.1108/MEDAR-12-2019-0641
Dumay, J. (2016). A critical reflection on the future of intellectual capital: From reporting to disclosure. Journal of Intellectual Capital, 17(1), 168–184. https://doi.org/10.1108/JIC-08-2015-0072
Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166–185. https://doi.org/10.1016/j.accfor.2016.06.001
Dumay, J., Bernardi, C., Guthrie, J., & La Torre, M. (2017). Barriers to implementing the International Integrated Reporting Framework. Meditari Accountancy Research, 25(4), 461–480. https://doi.org/10.1108/MEDAR-05-2017-0150
Dumay, J., & Dai, T. (2017). Integrated thinking as a cultural control? Meditari Accountancy Research, 25(4), 574–604. https://doi.org/10.1108/MEDAR-07-2016-0067
Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: An analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761–789. https://doi.org/10.1108/JAEE-02-2020-0037
Flower, J. (2015). The International Integrated Reporting Council: A story of failure. Critical Perspectives on Accounting, 27, 1–17. https://doi.org/10.1016/j.cpa.2014.07.002
Frias-Aceituno, J. V., Rodríguez-Ariza, L., & Garcia-Sánchez, I. M. (2012). Explanatory factors of integrated sustainability and financial reporting. Business Strategy and the Environment, 23(1), 56–72. https://doi.org/10.1002/bse.1765
Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country’s legal system? An exploratory study. Journal of Cleaner Production, 44, 45–55. https://doi.org/10.1016/j.jclepro.2012.12.006
García-Sánchez, I.-M., Rodríguez-Ariza, L., & Frías-Aceituno, J.-V. (2013). The cultural system and integrated reporting. International Business Review, 22(5), 828–838. https://doi.org/10.1016/j.ibusrev.2013.01.007
Guthrie, J., Manes-Rossi, F., & Orelli, R. L. (2017). Integrated reporting and integrated thinking in Italian public sector organisations. Meditari Accountancy Research, 25(4), 553–573. https://doi.org/10.1108/MEDAR-06-2017-0155
Guthrie, J., & Parker, L. D. (2011). Reflections and projections. Accounting, Auditing & Accountability Journal, 25(1), 6–26. https://doi.org/10.1108/09513571211196829
Hosoda, M. (2020). Integrated reporting and changes in management control systems in large Japanese companies. Corporate Governance: The International Journal of Business in Society, 21(3), 397–409. https://doi.org/10.1108/CG-06-2020-0238
Hsiao, P.-C. K., de Villiers, C., & Scott, T. (2021). Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets? Meditari Accountancy Research, 30(3), 786–818. https://doi.org/10.1108/MEDAR-08-2020-0978
IFRS Foundation. (2023). Integrated reporting concepts are embedded in the ISSB’s inaugural global Standards. https://www.integratedreporting.org/news/integrated-reporting-concepts-are-embedded-in-the-issbs-inaugural-global-standards/
International Integrated Reporting Council (IIRC). (2013). The international
International Integrated Reporting Council (IIRC). (2021). International integrated reporting framework. https://www.integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
Jensen, J. C., & Berg, N. (2011). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Business Strategy and the Environment, 21(5), 299–316. https://doi.org/10.1002/bse.740
Lai, A., Melloni, G., & Stacchezzini, R. (2018). Integrated reporting and narrative accountability: The role of preparers. Accounting, Auditing & Accountability Journal, 31(5), 1381–1405. https://doi.org/10.1108/AAAJ-08-2016-2674
Lee, K.-W., & Yeo, G. H.-H. (2015). The association between integrated reporting and firm valuation. Review of Quantitative Finance and Accounting, 47(4), 1221–1250. https://doi.org/10.1007/s11156-015-0536-y
Liskiewicz, T., Liskiewicz, G., & Paczesny, J. (2021). Factors affecting the citations of papers in tribology journals. Scientometrics, 126(4), 3321–3336. https://doi.org/10.1007/s11192-021-03870-w
Mohaimen, F. (2021). Value relevance of integrated reporting using a novel approach: Comparative cross country evidence of mandatory and voluntary implementers [Doctoral dissertation, Victoria University of Wellington]. Victoria University of Wellington Library. https://doi.org/10.26686/wgtn.17152028.v1
Moses, O., Mohaimen, F., & Emmanuel, M. (2020). A meta-review of SEAJ: The past and projections for 2020 and beyond. Social and Environmental Accountability Journal, 40(1), 24–41. https://doi.org/10.1080/0969160X.2020.1730213
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Pinto, R., Lourenço, I., & Simões, A. (2023). Does innovation spur integrated reporting? Sustainability, 15(1), 657. https://doi.org/10.3390/su15010657
Reuter, M., & Messner, M. (2015). Lobbying on the integrated reporting framework. Accounting, Auditing & Accountability Journal, 28(3), 365–402. https://doi.org/10.1108/AAAJ-03-2013-1289
Rinaldi, L., Unerman, J., & de Villiers, C. (2018). Evaluating the integrated reporting journey: Insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31(5), 1294–1318. https://doi.org/10.1108/AAAJ-04-2018-3446
Sierra‐García, L., Zorio‐Grima, A., & García‐Benau, M. A. (2013). Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286–304. https://doi.org/10.1002/csr.1345
Singhania, M., & Saini, N. (2021). Institutional framework of ESG disclosures: Comparative analysis of developed and developing countries. Journal of Sustainable Finance & Investment, 13(1), 516–559. https://doi.org/10.1080/20430795.2021.1964810
Soh, D. S. B., Leung, P., & Leong, S. (2015). The development of integrated reporting and the role of the accounting and auditing profession. In M. M. Rahim & S. O. Idowu (Eds.), Social audit regulation: Development, challenges and opportunities (pp. 33–57). Springer International Publishing. https://doi.org/10.1007/978-3-319-15838-9_3
Soriya, S., & Rastogi, P. (2021). A systematic literature review on integrated reporting from 2011 to 2020. Journal of Financial Reporting and Accounting, 20(3/4), 558–579. https://doi.org/10.1108/JFRA-09-2020-0266
Stubbs, W., & Higgins, C. (2014). Integrated Reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27(7), 1068–1089. https://doi.org/10.1108/AAAJ-03-2013-1279
Vitolla, F., Raimo, N., & Rubino, M. (2019). Board characteristics and integrated reporting quality: An agency theory perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1152–1163. https://doi.org/10.1002/csr.1879
Yongvanich, K., & Guthrie, J. (2006). An extended performance reporting framework for social and environmental accounting. Business Strategy and the Environment, 15(5), 309–321. https://doi.org/10.1002/bse.541
Zaro, E., Flores, E., Fasan, M., Murcia, F. D.-R., & Zaro, C. S. (2022). Voluntary adoption of integrated reporting, effective legal system and the cost of equity. Corporate Governance: The International Journal of Business in Society, 22(6), 1197–1221. https://doi.org/10.1108/CG-03-2021-0096
Adams, C. A. (2015). The International Integrated Reporting Council: A call to action. Critical Perspectives on Accounting, 27, 23–28. https://doi.org/10.1016/j.cpa.2014.07.001
Ahmed, M. M. A. (2023). The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: Evidence from South Africa. Meditari Accountancy Research, 31(6), 1919–1965. https://doi.org/10.1108/MEDAR-06-2022-1706
Ahmed Haji, A., & Anifowose, M. (2016). Audit committee and integrated reporting practice: Does internal assurance matter? Managerial Auditing Journal, 31(8/9), 915–948. https://doi.org/10.1108/MAJ-12-2015-1293
Ahmed Haji, A., & Anifowose, M. (2017). Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa. Journal of Intellectual Capital, 18(2), 373–399. https://doi.org/10.1108/JIC-01-2016-0020
Ali, M. M., Ghani, E. K., Handayani, S., & Hardini, H. T. (2024). Content analysis of integrated reporting in Malaysia. WSEAS Transactions on Business and Economics, 21, 1064–1082. https://doi.org/10.37394/23207.2024.21.89
Atkins, J., & Maroun, W. (2015). Integrated reporting in South Africa in 2012. Meditari Accountancy Research, 23(2), 197–221. https://doi.org/10.1108/MEDAR-07-2014-0047
Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43–64. https://doi.org/10.1016/j.aos.2017.08.005
Beattie, V., & Smith, S. J. (2013). Value creation and business models: Refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243–254. https://doi.org/10.1016/j.bar.2013.06.001
Bochenek, M. (2020). Analysis of the integrated reporting use in EU countries. Problems and Perspectives in Management, 18(3), 106–117. https://doi.org/10.21511/ppm.18(3).2020.09
Borgato, B., & Marchini, P. L. (2021). Auditors’ perceptions of integrated reporting assurance: Insights from Italy. Meditari Accountancy Research, 29(7), 31–53. https://doi.org/10.1108/MEDAR-09-2019-0560
Briem, C. R., & Wald, A. (2018). Implementing third-party assurance in integrated reporting. Accounting, Auditing & Accountability Journal, 31(5), 1461–1485. https://doi.org/10.1108/AAAJ-03-2016-2447
Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), 1120–1156. https://doi.org/10.1108/AAAJ-04-2013-1313
Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The International Integrated Reporting Framework: Key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90–119. https://doi.org/10.1111/jifm.12015
Chiucchi, M. S., Montemari, M., & Gatti, M. (2018). The influence of integrated reporting on management control systems: A case study. International Journal of Business and Management, 13(7), 19. https://doi.org/10.5539/ijbm.v13n7p19
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26(3), 1176–1248. https://doi.org/10.1007/s11142-021-09609-5
de Villiers, C., & Dimes, R. (2022). Will the formation of the International Sustainability Standards Board result in the death of integrated reporting? Journal of Accounting & Organizational Change, 19(2), 279–295. https://doi.org/10.1108/JAOC-05-2022-0084
de Villiers, C., Hsiao, P.-C. K., & Maroun, W. (2017). Developing a conceptual model of influences around integrated reporting, new insights and directions for future research. Meditari Accountancy Research, 25(4), 450–460. https://doi.org/10.1108/MEDAR-07-2017-0183
de Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042–1067. https://doi.org/10.1108/AAAJ-06-2014-1736
de Villiers, C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70, 101999. https://doi.org/10.1016/j.cpa.2017.05.003
de Villiers, C., Venter, E. R., & Hsiao, P.-C. K. (2016). Integrated reporting: Background, measurement issues, approaches and an agenda for future research. Accounting & Finance, 57(4), 937–959. https://doi.org/10.1111/acfi.12246
Dey, P. K. (2020). Value relevance of integrated reporting: A study of the Bangladesh banking sector. International Journal of Disclosure and Governance, 17(4), 195–207. https://doi.org/10.1057/s41310-020-00084-z
Di Vaio, A., Syriopoulos, T., Alvino, F., & Palladino, R. (2020). ‘Integrated thinking and reporting’ towards sustainable business models: A concise bibliometric analysis. Meditari Accountancy Research, 29(4), 691–719. https://doi.org/10.1108/MEDAR-12-2019-0641
Dumay, J. (2016). A critical reflection on the future of intellectual capital: From reporting to disclosure. Journal of Intellectual Capital, 17(1), 168–184. https://doi.org/10.1108/JIC-08-2015-0072
Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166–185. https://doi.org/10.1016/j.accfor.2016.06.001
Dumay, J., Bernardi, C., Guthrie, J., & La Torre, M. (2017). Barriers to implementing the International Integrated Reporting Framework. Meditari Accountancy Research, 25(4), 461–480. https://doi.org/10.1108/MEDAR-05-2017-0150
Dumay, J., & Dai, T. (2017). Integrated thinking as a cultural control? Meditari Accountancy Research, 25(4), 574–604. https://doi.org/10.1108/MEDAR-07-2016-0067
Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: An analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761–789. https://doi.org/10.1108/JAEE-02-2020-0037
Flower, J. (2015). The International Integrated Reporting Council: A story of failure. Critical Perspectives on Accounting, 27, 1–17. https://doi.org/10.1016/j.cpa.2014.07.002
Frias-Aceituno, J. V., Rodríguez-Ariza, L., & Garcia-Sánchez, I. M. (2012). Explanatory factors of integrated sustainability and financial reporting. Business Strategy and the Environment, 23(1), 56–72. https://doi.org/10.1002/bse.1765
Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country’s legal system? An exploratory study. Journal of Cleaner Production, 44, 45–55. https://doi.org/10.1016/j.jclepro.2012.12.006
García-Sánchez, I.-M., Rodríguez-Ariza, L., & Frías-Aceituno, J.-V. (2013). The cultural system and integrated reporting. International Business Review, 22(5), 828–838. https://doi.org/10.1016/j.ibusrev.2013.01.007
Guthrie, J., Manes-Rossi, F., & Orelli, R. L. (2017). Integrated reporting and integrated thinking in Italian public sector organisations. Meditari Accountancy Research, 25(4), 553–573. https://doi.org/10.1108/MEDAR-06-2017-0155
Guthrie, J., & Parker, L. D. (2011). Reflections and projections. Accounting, Auditing & Accountability Journal, 25(1), 6–26. https://doi.org/10.1108/09513571211196829
Hosoda, M. (2020). Integrated reporting and changes in management control systems in large Japanese companies. Corporate Governance: The International Journal of Business in Society, 21(3), 397–409. https://doi.org/10.1108/CG-06-2020-0238
Hsiao, P.-C. K., de Villiers, C., & Scott, T. (2021). Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets? Meditari Accountancy Research, 30(3), 786–818. https://doi.org/10.1108/MEDAR-08-2020-0978
IFRS Foundation. (2023). Integrated reporting concepts are embedded in the ISSB’s inaugural global Standards. https://www.integratedreporting.org/news/integrated-reporting-concepts-are-embedded-in-the-issbs-inaugural-global-standards/
International Integrated Reporting Council (IIRC). (2013). The international
International Integrated Reporting Council (IIRC). (2021). International integrated reporting framework. https://www.integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
Jensen, J. C., & Berg, N. (2011). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Business Strategy and the Environment, 21(5), 299–316. https://doi.org/10.1002/bse.740
Lai, A., Melloni, G., & Stacchezzini, R. (2018). Integrated reporting and narrative accountability: The role of preparers. Accounting, Auditing & Accountability Journal, 31(5), 1381–1405. https://doi.org/10.1108/AAAJ-08-2016-2674
Lee, K.-W., & Yeo, G. H.-H. (2015). The association between integrated reporting and firm valuation. Review of Quantitative Finance and Accounting, 47(4), 1221–1250. https://doi.org/10.1007/s11156-015-0536-y
Liskiewicz, T., Liskiewicz, G., & Paczesny, J. (2021). Factors affecting the citations of papers in tribology journals. Scientometrics, 126(4), 3321–3336. https://doi.org/10.1007/s11192-021-03870-w
Mohaimen, F. (2021). Value relevance of integrated reporting using a novel approach: Comparative cross country evidence of mandatory and voluntary implementers [Doctoral dissertation, Victoria University of Wellington]. Victoria University of Wellington Library. https://doi.org/10.26686/wgtn.17152028.v1
Moses, O., Mohaimen, F., & Emmanuel, M. (2020). A meta-review of SEAJ: The past and projections for 2020 and beyond. Social and Environmental Accountability Journal, 40(1), 24–41. https://doi.org/10.1080/0969160X.2020.1730213
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Pinto, R., Lourenço, I., & Simões, A. (2023). Does innovation spur integrated reporting? Sustainability, 15(1), 657. https://doi.org/10.3390/su15010657
Reuter, M., & Messner, M. (2015). Lobbying on the integrated reporting framework. Accounting, Auditing & Accountability Journal, 28(3), 365–402. https://doi.org/10.1108/AAAJ-03-2013-1289
Rinaldi, L., Unerman, J., & de Villiers, C. (2018). Evaluating the integrated reporting journey: Insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31(5), 1294–1318. https://doi.org/10.1108/AAAJ-04-2018-3446
Sierra‐García, L., Zorio‐Grima, A., & García‐Benau, M. A. (2013). Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286–304. https://doi.org/10.1002/csr.1345
Singhania, M., & Saini, N. (2021). Institutional framework of ESG disclosures: Comparative analysis of developed and developing countries. Journal of Sustainable Finance & Investment, 13(1), 516–559. https://doi.org/10.1080/20430795.2021.1964810
Soh, D. S. B., Leung, P., & Leong, S. (2015). The development of integrated reporting and the role of the accounting and auditing profession. In M. M. Rahim & S. O. Idowu (Eds.), Social audit regulation: Development, challenges and opportunities (pp. 33–57). Springer International Publishing. https://doi.org/10.1007/978-3-319-15838-9_3
Soriya, S., & Rastogi, P. (2021). A systematic literature review on integrated reporting from 2011 to 2020. Journal of Financial Reporting and Accounting, 20(3/4), 558–579. https://doi.org/10.1108/JFRA-09-2020-0266
Stubbs, W., & Higgins, C. (2014). Integrated Reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27(7), 1068–1089. https://doi.org/10.1108/AAAJ-03-2013-1279
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