12 years of integrated reporting: A review of research

被引：16
作者：
Jayasiri, Nuradhi Kalpani [1 ]
Kumarasinghe, Sriyalatha [2 ]
Pandey, Rakesh [3 ]
机构：
[1] Univ Colombo, Fac Management & Finance, Dept Accounting, Colombo, Sri Lanka
[2] Univ Otago, Dept Accountancy & Finance, Otago, New Zealand
[3] Univ Tasmania, Hobart, Tas, Australia
来源：
ACCOUNTING AND FINANCE | 2023年 / 63卷 / 02期
关键词：
ABDC ranking; IIRC; integrated reporting; integrated thinking; literature review; INTELLECTUAL CAPITAL DISCLOSURE; TRIPLE BOTTOM-LINE; VALUE CREATION; SOUTH-AFRICA; STAKEHOLDER ENGAGEMENT; ECONOMIC CONSEQUENCES; INVESTOR PROTECTION; VALUE RELEVANCE; BUSINESS MODEL; SUSTAINABILITY;
D O I：
10.1111/acfi.12958
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Stakeholders' demand for forward-looking corporate reporting that includes both financial and non-financial stories opened the path for the evolution of a new form of reporting known as integrated reporting (IR). The purpose of this paper is to review the articles on IR published by the accounting, finance and management journals on the Australian Business Deans Council (ABDC) list of journals from 2009 to 2020. Our study reviews 210 articles on IR published by 64 journals. The findings reveal that the IR research spectrum has broadened over time and now includes more research into IR in practice compared with earlier research, which was mostly normative.
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页码：2187 / 2243
页数：57
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