Purpose

Integrated reporting (<IR>) promotes transparency in corporate reporting and communicate detailed information on how a firm creates value in the short, medium and long-term. The purpose of this paper is to systematically review <IR> to provide insights into theories, determinants, consequences, contingent variables and methods that have been used in previous studies.

Design/methodology/approach

The study was based on a systematic review of 17 articles published between 2017 and 2020.

Findings

Nine theories were used in prior studies. Board size, diversity, independence, level of activity of the board, the establishment of Higher Education Institutions (before or after 1992), adoption of IR framework, size, institutional ownership, sustainability committee and the use of non-financial performance measures in executives’ compensation contracts and separate risk management committees are determinants of <IR>. Further, the positive impact of <IR> on information asymmetry, market valuation of environmental, social and governance performance, financial performance, intellectual capital, sustainability embeddedness and organisational change, external sense of legitimacy and reputation, revenue growth, corporate environmental performance and circular economy-related information, with mixed findings for analyst earnings forecast accuracy, company value and market value. Only three studies used moderating and mediating variables to examine <IR>. Quantitative research approach and secondary data are most preferred by <IR> scholars.

Research limitations/implications

Some papers may have been omitted unintentionally, although the author did his best to include most of the prior published articles using a rigorous methodology.

Practical implications

This paper set out future research agenda on how <IR> research could be enhanced.

Originality/value

Contrary to prior systematic reviews that consider individual constructs/concept, the review herein adopts a comprehensive approach and considers moderating and mediating variables aside from theories, effects and determinants of integrated reporting.

中文翻译：

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综合报告的系统回顾：近期趋势和未来研究议程

目的

综合报告 (<IR>) 提高了公司报告的透明度，并传达了有关公司如何在短期、中期和长期创造价值的详细信息。本文的目的是系统地回顾综合报告，以提供对先前研究中使用的理论、决定因素、后果、或有变量和方法的见解。

设计/方法/方法

该研究基于对 2017 年至 2020 年间发表的 17 篇文章的系统评价。

发现

先前的研究中使用了九种理论。董事会规模、多样性、独立性、董事会活动水平、高等教育机构的建立（1992 年之前或之后）、IR 框架的采用、规模、机构所有权、可持续发展委员会以及在高管中使用非财务绩效指标' 薪酬合同和独立的风险管理委员会是综合报告的决定因素。此外，综合报告对信息不对称、环境、社会和治理绩效的市场估值、财务绩效、智力资本、可持续性嵌入和组织变革、外部合法性和声誉、收入增长、企业环境绩效和循环经济相关信息，分析师盈利预测准确性、公司价值和市场价值的结果喜忧参半。只有三项研究使用调节变量和中介变量来检验综合报告。综合报告学者最喜欢定量研究方法和二手数据。

研究限制/影响

尽管作者已尽力使用严格的方法将大多数先前发表的文章包括在内，但有些论文可能无意中被遗漏了。

实际影响

本文就如何加强综合报告研究提出了未来的研究议程。

原创性/价值

与先前考虑单个结构/概念的系统评价相反，本文的评价采用综合方法，除了综合报告的理论、影响和决定因素之外，还考虑了调节和中介变量。