BIOMETRIC ANALYSIS OF STUDIES IN THE FIELD OF INTEGRATED REPORTING


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Meriç A., Karaca H.

JILIN DAXUE XUEBAO (GONGXUEBAN)/JOURNAL OF JILIN UNIVERSITY (ENGINEERING AND TECHNOLOGY EDITION), cilt.43, sa.2, ss.67-86, 2024 (Scopus)

Özet

The development and dissemination of integrated reporting has solved the inadequacy of financial reporting and the burden of presenting sustainability reporting separately. The development and dissemination of integrated reporting has solved the inadequacy of financial reporting and the burden of presenting sustainability reporting separately. Academic studies have played an important role in this field. Academic studies analysing and evaluating published integrated reports can improve their quality. Bibliometric analysis of such studies aims to create a resource for scientists to conduct new research by identifying gaps and making comparisons and analyses. Additionally, through a systematic review of the literature, this aims to evaluate the role attributed to integrated reporting and computer technology in sustainable business models.The study analysed 330 articles and found that only one article had been published in this field until 2011, after which the number of publications increased. The years with the highest number of articles published were 2020 and 2022. The journal that published the highest number of articles on this theme was Sustainability (Switzerland). The authors who published the most articles were Maroun, W., De Villiers, C., and Dumay, J. The most frequently used keywords were integrated reporting and sustainability. The institution that published the most articles was the University of the Witwatersrand, and the country with the highest number of citations was Italy