Exploring Integrated Reporting Research: Results and Perspectives

Abstract

Integrated reporting is progressively influencing corporate non-financial reporting and, more recently, scientific debate. It is a model for combining into “One Report” the various aspects of non-financial information. Scientific debate - currently in a developmental phase – shows a lack of contributions on the subject with respect to its potential importance, and the need for more robust theoretical reflection. This article sets out to explore studies of integrated reporting to date, identifying perspectives of analysis and outlining possible routes for future development. The research is exploratory in nature and investigates the dissemination and dynamics of IR studies from when the concept appeared to date by using three of the main databases for scientific publications (Science Direct, Ebsco and Scopus) and Google Scholar research engine. The analysis shows that attention to integrated reporting exploded from 2013 and that current research uses a variety of methodologies, mainly qualitative. Moreover, the article identifies some future development for the research in the integrated reporting field. This paper provides a first comprehensive analysis of the recent literature on the integrated reporting. The results represent also an useful starting point for academics in order to reflect on the future tracks of research and in order to develop a theoretical framework for integrated reporting.