INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS

Abstract

This paper consists of an analysis of scientific works with respect to the subject of integrated reporting and its connection with the performance topic. Integrated reporting, implemented by the International Integrated Reporting Council, represents a strategic communication regarding various resources of the organizations, their relationship with all stakeholders and their capitals (financial, manufactured, intellectual, human, social and relationship, and natural capital) created over time. This new form of reporting is adopted by different organizations in many countries nowadays, yet there are some inconsistencies, especially in terms of insufficient clarification of the concept, both conceptually and procedurally (regarding the adoption of the International Framework), as well as the opportunities and real benefits of its implementation. As the number of studies on integrated reporting in the last decade also substantially increased, while many evidences find themselves in conflict, it raises the need to highlight the main common subjects related to this theme. Thus, by means of bibliometric analysis, this study qualitatively analyses 262 references from the Web of Science (WoS) Core Collection Database, while addressing the research tools provided by the VOSviewer similarities visualization program and screening the existing specialty literature. The focus of the study is on co-occurrence of keywords, co-authorship and co-citation in the research field of integrated reporting and its performance and it reflects the most common concepts associated with these terms and the authors, organizations and countries that researched these themes. The results of the study revealed the large areas in which integrated reporting exerts its influence and the implications in both the social and the economic sphere, while highlighting the need of a long term organizational change with this respect.