Integrated reporting in investment decision-making: bibliometric analysis of scientific landscape
Keywords:
integrated reporting, sustainable development, stakeholders, bibliometric analysis, clusters, investment decision.
Abstract
Purpose. The purpose of the article is to form approaches to understanding integrated reporting in the investment decision-making process, as well as the identification of scientific schools in this area with the subsequent visualization of the scientific landscape using bibliometric maps.
Methodology / approach. The methodological basis of the study is terminological, bibliometric and cluster analysis, graphical and tabular methods of systematization of definitions of the concept of “integrated reporting”. The data source was publications from the Scopus database, for 1986–2020, processed by VOSviewer software.
Results. The approaches to the interpretation of the economic essence of “integrated reporting” are generalized and analyzed. Terminological, bibliometric and cluster analysis of foreign scholar’s publications on integrated reporting was performed for the first time, which was supplemented by the analysis of domestic publications on this topic. The most significant is the cluster, which considers integrated reporting in the context of intellectual capital, corporate governance, corporate social responsibility, information disclosure. Studies of this cluster are the most recent (modern) in chronology. For the first time, it is established that there are two basic scientific schools, uniting representatives of the USA, Great Britain, Australia and the EU in the study of integrated reporting. The rating of the most cited articles of these authors is presented. The author’s definition of the concept of “integrated reporting” is proposed as a new type of reporting, which discloses the company’s information in economic terms, financial, environmental, social, production and management indicators and fully reflects its strategies, risks, sustainability of the business model, and which is designed to meeting the information needs of all stakeholders of the enterprise, in particular investors.
Originality / scientific novelty. Clustering of research in the field of integrated reporting allows identifying the most typical approaches to its understanding in world opinion and to outlining the scientific landscape in this area, which enables to form own, practice-oriented approach to its definition. Its feature is a combination of terminological, cluster and bibliometric analysis, which increases the validity of the author’s approach.
Practical value / implications. The application of the author’s approach by Ukrainian enterprises will increase the importance of integrated reporting in their disclosure of information on sustainable development, financial and non-financial aspects.
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4. Макаренко І. О. Інтегрована звітність як майбутнє корпоративної звітності. Проблеми і перспективи розвитку банківської системи України: тези доп. XVI всеукр. наук.-практ. конф. (м. Суми, 24–25 жовтня 2013 р.). Суми, 2013. С. 63–65.
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6. Kravchenko O., Makarenko I., Ovcharova N., Zemliak N., Makarenko S. Standardization of companies’ sustainability reporting audit. Agricultural and Resource Economics. 2020. Vol. 6. No. 2. Pp. 78–90. https://doi.org/10.51599/are.2020.06.02.05.
7. Струк Н. С. Інтегрована звітність у обліковій системі ділового партнерства підприємств України. Розвиток бухгалтерського обліку: теорія, професія, міжпредметні зв’язки: матер. ІХ міжнар. наук.-практ. конф. (м. Київ, 26 лютого 2015 р.). Київ, 2015. С. 597–600.
8. Шамонин Н. Н. Интегрированная отчетность и ее аудит – современное состояние и направление развития. Международный бухгалтерский учет. 2014. № 41. С. 41–49.
9. Bezverkhyi K. V., Kovach S., Zolkover A. Integrated reporting: econometric model of quality assessment. Ikonomicheski Izsledvania. 2019. Is. 5. Рр. 120–133.
10. Безверхий К. В. Інтегрована звітність підприємства: економічна сутність поняття. Науковий вісник Національної академії статистики, обліку та аудиту. 2016. № 4. С. 43–58.
11. Adams S., Simnett R. Integrated reporting: an opportunity for Australia’s not-for-profit sector. Australian Accounting Review. 2011. Vol. 21. Is. 3. Pp. 292–301. https://doi.org/10.1111/j.1835-2561.2011.00143.x.
12. Dumay J., Bernardi C., Guthrie J., Demartini P. Integrated reporting: a structured literature review. Accounting Forum. 2016. Vol. 40. Is. 3. Pp. 166–185. https://doi.org/10.1111/j.1835-2561.2011.00143.x.
13. Dumay J., Bernardi C., Guthrie J., La Torre M. Barriers to implementing the international integrated reporting framework: a contemporary academic perspective. Meditari Accountancy Research. 2017. Vol. 25. Is. 4. Pp. 461–480. https://doi.org/10.1108/MEDAR-05-2017-0150.
14. Dragu I. M., Tiron-Tudor A. The integrated reporting initiative from an institutional perspective: emergent factors. Procedia-Social and Behavioral Sciences. 2013. Vol. 92. Pp. 275–279. https://doi.org/10.1016/j.sbspro.2013.08.672.
15. Pillay S. Evaluation of integrated reporting adoption in the financial sector of Kenya. African Journal of Business and Economic Research. 2019. Vol. 14. No. 3. Pp. 53–69. https://doi.org/10.31920/1750-4562/2019/14n3a3.
16. Darus F., Safihie S. F. M., Yusoff H. Propagating transparency and accountability through integrated reporting: an empirical insight from a developing country. International Journal of Financial Research. 2019. Vol. 10. No. 5. Pp. 92–109. https://doi.org/10.5430/ijfr.v10n5p92.
17. Matemane R., Wentzel R. Integrated reporting and financial performance of South African listed banks. Banks and Bank Systems. 2019. Vol. 14. Is. 2. Pp. 128–139. https://doi.org/10.21511/bbs.14(2).2019.11.
18. Caruana J., Grech I. Tweaking public sector reporting with integrated reporting (IR) concepts. Public Money and Management. 2019. Vol. 39. Is. 6. Pp. 409–417. https://doi.org/10.1080/09540962.2019.1583911.
19. Singh J., Sadiq M., Kaur K. Integrated reporting: challenges, benefits and the research agenda. International Journal of Innovation, Creativity and Change. 2019. Vol. 7. Is. 8. Pp. 1–16.
20. Mio C. Integrated reporting: the state of the art of corporate reporting. Revista Contabilidade e Financas. 2020. Vol. 31. Is. 83. Pp. 207–211. https://doi.org/10.1590/1808-057x202090330.
21. Maama H., Mkhize M. Integration of non-financial information into corporate reporting: a theoretical perspective. Academy of Accounting and Financial Studies Journal. 2020. Vol. 24. Is. 2. Pp. 456–463.
22. Omran M. S. Y., Zaid M. A. A., Dwekat A. The relationship between integrated reporting and corporate environmental performance: a green trial. Corporate Social Responsibility and Environmental Management. 2021. Vol. 28. Pp. 427–445. https://doi.org/10.1002/csr.2059.
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Published
2021-06-20
How to Cite
Kostenko, O., Kravchenko, O., Ovcharova, N., Oleksich, Z., & Dmytrenko, A. (2021). Integrated reporting in investment decision-making: bibliometric analysis of scientific landscape. Agricultural and Resource Economics: International Scientific E-Journal, 7(2), 141-159. https://doi.org/10.51599/are.2021.07.02.08
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