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dc.contributor.authorNavarrete Oyarce, José
dc.contributor.authorGallegos, Juan Alejandro
dc.contributor.authorMoraga Flores, Hugo
dc.contributor.authorGallizo Larraz, José Luis
dc.date.accessioned2021-08-26T11:59:07Z
dc.date.available2021-08-26T11:59:07Z
dc.date.issued2021
dc.identifier.issn2071-1050
dc.identifier.urihttp://hdl.handle.net/10459.1/71750
dc.description.abstractRecent financial scandals and the global financial crisis have generated numerous criticisms of the value and use of annual financial and sustainability reports prepared by companies. This has generated the elaboration and use of a new model of corporate-information reporting that considers strategic, social, economic, and environmental aspects. This study synthesizes the knowledge of the use of integrated reporting as a source of information, and bibliometrically analyzes of 268 articles published in the Web of Science database in 2011–2019. Results show that 77.6% of the academic articles were from developed countries, and the five most influential countries are Italy, South Africa, Australia, the United Kingdom, and the United States. Results show that the development of this type of research is scarce in emerging economies. The most influential authors are García, Rodríguez, and De Villiers. A high level of interconnections is observed in used keywords, of which the most used are ‘sustainability’ and ‘management’. Lastly, this article contributes to the international discussion on integrated reporting by carrying out a structured review of the literature, highlighting previous research.ca_ES
dc.language.isoengca_ES
dc.publisherMDPIca_ES
dc.relation.isformatofReproducció del document publicat a https://doi.org/10.3390/su13147741ca_ES
dc.relation.ispartofSustainability, 2021, vol. 13, núm. 14, 7741ca_ES
dc.rightscc-by (c) Navarrete et al., 2021ca_ES
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.subjectIntegrated reportingca_ES
dc.subjectWeb of scienceca_ES
dc.subjectDisclosureca_ES
dc.subjectBibliometricca_ES
dc.titleIntegrated Reporting as an Academic Research Concept in the Area of Businessca_ES
dc.typeinfo:eu-repo/semantics/articleca_ES
dc.identifier.idgrec031438
dc.type.versioninfo:eu-repo/semantics/publishedVersionca_ES
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_ES
dc.identifier.doihttps://doi.org/10.3390/su13147741


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cc-by (c) Navarrete et al., 2021
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