Purpose

This study aims to furnish the systematic literature review on integrated reporting (IR) and answer three research questions: How has the IR concept been developed recently across the different countries? How can the literature of IR be allocated among different focus areas/themes? What are the future opportunities available for IR?

Design/methodology/approach

The methodology involves selection, classification and categorization of 110 articles on IR into their focus areas, journals, time distribution, continent-wise distribution, research methodologies and keywords analysis.

Findings

The findings of the study suggest that there is a need of the following: increasing the case studies and empirical research in developing assurance models, analysis of the perception of shareholders in Asian countries, harmonization of financial and non-financial standards, research on the IR of non-listed companies.

Practical implications

It provides insights to practitioners regarding the challenges faced by the economies and internal organization. It might help researchers and academics to focus on developments of IR in different countries. It might also help regulators to develop some policies, models and frameworks for its future implementation.

Originality/value

It furnishes the outline of 110 articles published in eminent journals from the year 2011 to beginning of 2020.

中文翻译：

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2011-2020年综合报告系统文献综述

目的

本研究旨在提供关于综合报告 (IR) 的系统文献回顾，并回答三个研究问题：最近在不同国家/地区如何发展 IR 概念？如何在不同的重点领域/主题之间分配国际关系文献？IR 未来的机会是什么？

设计/方法/方法

该方法涉及对 110 篇有关 IR 的文章进行选择、分类和分类，并将其归类为重点领域、期刊、时间分布、大陆分布、研究方法和关键词分析。

发现

研究结果表明，有必要进行以下工作：在开发保证模型方面增加案例研究和实证研究，分析亚洲国家股东的看法，协调财务和非财务标准，研究投资者关系的非上市公司。

实际影响

它为从业者提供了有关经济和内部组织所面临挑战的见解。它可能有助于研究人员和学者关注不同国家的国际关系发展。它还可能有助于监管机构为其未来的实施制定一些政策、模型和框架。

原创性/价值

它提供了从 2011 年到 2020 年初在著名期刊上发表的 110 篇文章的大纲。