The disclosure quality of Integrated Reporting (IR) and Sustainability Reporting (SR) is considered a relevant research topic because high-quality disclosure is associated with a better representation of firms' performance and value creation process. However, only a few studies have addressed this topic and there is no clear knowledge as they have shown conflicting findings. In this paper, a systematic literature network analysis (SLNA) is applied to analyze the evolution of the research field on the topic of the disclosure quality of IR and SR. Findings show the actual state of the art on the quality of IR and SR disclosure and suggest new research trends. Moreover, this study applies a new methodology called SLNA to perform the analysis and it confirms its goodness as a method for dynamic analysis.

中文翻译：

---

非财务自愿披露的质量：关于可持续发展报告和综合报告的系统文献网络分析

综合报告 (IR) 和可持续发展报告 (SR) 的披露质量被认为是一个相关的研究课题，因为高质量的披露与更好地代表公司绩效和价值创造过程有关。然而，只有少数研究解决了这个主题，并且没有明确的知识，因为它们显示了相互矛盾的发现。在本文中，系统文献网络分析（SLNA）被用来分析研究领域在IR和SR的披露质量这一主题上的演变。调查结果显示了 IR 和 SR 披露质量的实际现状，并提出了新的研究趋势。此外，这项研究应用了一种称为 SLNA 的新方法进行分析，并证实了其作为动态分析方法的优点。