Global Research on Integrated Reporting: A Bibliometric Study

Abstract

The study aims at analysing the existing literature on Integrated Reporting practices of companies and identifies research gaps. Seven hundred thirty-seven documents about evolution, subject coverage, source, author-wise publications, and other key facets were reviewed. The study reveals significant growth in research on Integrated Reporting, with an article by de Villiers et al. (2014) being the highest cited, Maroun, W. the most prolific author, and Italy being the most productive country. However, there is a lack of research on Integrated Reporting in the Indian context. This review helps researchers identify gaps in the literature and provides insights for future studies.