Integrated reporting practices and firm performance: A review study

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Abstract

The purpose of this article is to provide a taxonomy of existing literature on the relationship between integrated reporting and business performance. Published research articles related to integrated reporting practices were collected from various reputed journals published by Springer, Taylor & Francis, JSTOR, Wiley, Elsevier, Sage, and Emerald. A total of 110 research articles were examined. After reviewing all the articles rigorously, we found that the study related to the assessment of integrated reporting practices was mostly concentrated in developed countries as compared to developing countries. The result differs in various cultural and economic contexts and there is no universally accepted direction of the relationship between integrated reporting and firm performance. We further found that there is some decline in research studies in recent years. This study contributes to the academic literature by providing a comprehensive analysis of the various types of studies that were undertaken so far in the area of Integrated reporting and firm performance.

Keywords: Integrated Reporting, Corporate Social Performance, Corporate Environmental Performance, Review

Authors’ individual contribution: Conceptualization — M.S.A. and Z.B.M.D.; Methodology — M.S.A. and Z.B.M.D.; Formal Analysis — M.S.A.; Writing — Original Draft — M.S.A.; Writing —Revision & Editing — M.S.A. and Z.B.M.D.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G30, G32, M14

Received: 19.07.2022
Accepted: 21.09.2022
Published online: 23.09.2022

How to cite this paper: Alatawi, M. S., & Daud, Z. B. M. (2022). Integrated reporting practices and firm performance: A review study. Corporate & Business Strategy Review, 3(2), 96–111. https://doi.org/10.22495/cbsrv3i2art9