What Integrated Reporting should avoid in the future? A Bibliometric Literature Review

Abstract

Aiming to study the contribution of integrated reporting to the value of companies, this study begins by identifying the authors and journals of reference and what are the main criticisms, founded in the literature, related to the integrated reporting (IR) since its adoption. The results point to criticisms of scope, disclosure, transparency, and value creation, referenced by a set of reference authors, who publish in journals well ranked in the Scimago Journal & Country Rank (SJR) in areas relevant to the topic. This work contributes useful evidence to the various stakeholders in the IR model, proposed by the IIRC.