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Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review
Author(s) -
Vitolla Filippo,
Raimo Nicola,
Rubino Michele
Publication year - 2019
Publication title -
corporate social responsibility and environmental management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.519
H-Index - 73
eISSN - 1535-3966
pISSN - 1535-3958
DOI - 10.1002/csr.1734
Subject(s) - novelty , integrated reporting , extant taxon , normative , value (mathematics) , systematic review , public relations , field (mathematics) , sustainability reporting , business , political science , knowledge management , management science , psychology , corporate social responsibility , sustainability , engineering , computer science , social psychology , ecology , mathematics , medline , evolutionary biology , machine learning , pure mathematics , law , biology
The diffusion of integrated reporting has encouraged academics to pay greater attention to this topic. Several studies have been conducted since the 2011 of the Discussion Paper “Towards Integrated Reporting: Communicating Value in the 21st Century” by the International Integrated Reporting Council. However, conflicting opinions and the wide range of extant studies underscore the need to better understand the current contributions in the field. Furthermore, the novelty of integrated reporting makes it necessary to define as yet unexplored fields in this research stream. To that end, we conduct a systematic review of the literature to classify the research according to normative and descriptive perspectives and identify an agenda that will be able to guide future studies. The review shows that the concept of value creation, internal and qualitative determinants, the content and quality of integrated reporting, and its impacts need further investigation.