Integrated Reporting of Mining Enterprises: Bibliometric Analysis

Abstract

Abstract This study uses a systematic review of the literature using the bibliometric method. Research methods – selection, bibliographic analysis, grouping and systematic content analysis of scientific publications. Content analysis or quantitative analysis of publications is the transformation of mass textual information into quantitative indicators. The search for information for bibliometric analysis was performed in two scientometric databases Scopus and Web of Science on the keyword “integrated reporting” in the period between 1990-2020. Based on the obtained data, bibliographic maps were formed using the VOSviewer research visualization and clustering analysis tool. The analysis revealed 308 publications in the Scopus database and 393 publications in the Web of Science database. The number of publications on integrated reporting has been growing dynamically in recent years, which confirms the scientific interest among scientists. The constructed bibliometric maps made it possible to visually identify the most used keywords and authors in the researched articles, which form separate scientific schools. The results of the analysis allowed to establish the current state of scientific research on the subject, to conduct a comparative analysis of bibliometric indicators, to identify areas of interest for authors, to explore issues and identify prospects for further development of integrated reporting as a source of information on environmental activities.