dc.contributor.author | Navarrete Oyarce, José | |
dc.contributor.author | Gallegos, Juan Alejandro | |
dc.contributor.author | Moraga Flores, Hugo | |
dc.contributor.author | Gallizo Larraz, José Luis | |
dc.date.accessioned | 2021-08-26T11:59:07Z | |
dc.date.available | 2021-08-26T11:59:07Z | |
dc.date.issued | 2021 | |
dc.identifier.issn | 2071-1050 | |
dc.identifier.uri | http://hdl.handle.net/10459.1/71750 | |
dc.description.abstract | Recent 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.iso | eng | ca_ES |
dc.publisher | MDPI | ca_ES |
dc.relation.isformatof | Reproducció del document publicat a https://doi.org/10.3390/su13147741 | ca_ES |
dc.relation.ispartof | Sustainability, 2021, vol. 13, núm. 14, 7741 | ca_ES |
dc.rights | cc-by (c) Navarrete et al., 2021 | ca_ES |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | * |
dc.subject | Integrated reporting | ca_ES |
dc.subject | Web of science | ca_ES |
dc.subject | Disclosure | ca_ES |
dc.subject | Bibliometric | ca_ES |
dc.title | Integrated Reporting as an Academic Research Concept in the Area of Business | ca_ES |
dc.type | info:eu-repo/semantics/article | ca_ES |
dc.identifier.idgrec | 031438 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | ca_ES |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca_ES |
dc.identifier.doi | https://doi.org/10.3390/su13147741 | |