INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS

This paper consists of an analysis of scientific works with respect to the subject of integrated reporting and its connection with the performance topic. Integrated reporting, implemented by the International Integrated Reporting Council, represents a strategic communication regarding various resour...

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Autores principales:	Bianca Baditoiu, Munteanu Valentin Partenie, Buglea Alexandru
Formato:	article
Lenguaje:	DE EN FR IT
Publicado:	University of Oradea 2021
Materias:	Integrated Reporting; Performance; Bibliometric Analysis; Visualization Business HF5001-6182 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/2bfc850f057f47f2a95a3c8bf11394f6
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spelling	oai:doaj.org-article:2bfc850f057f47f2a95a3c8bf11394f62021-11-09T19:46:15ZINTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS1222-569X1582-5450https://doaj.org/article/2bfc850f057f47f2a95a3c8bf11394f62021-07-01T00:00:00Zhttp://anale.steconomiceuoradea.ro/volume/2021/n1/038.pdfhttps://doaj.org/toc/1222-569Xhttps://doaj.org/toc/1582-5450This paper consists of an analysis of scientific works with respect to the subject of integrated reporting and its connection with the performance topic. Integrated reporting, implemented by the International Integrated Reporting Council, represents a strategic communication regarding various resources of the organizations, their relationship with all stakeholders and their capitals (financial, manufactured, intellectual, human, social and relationship, and natural capital) created over time. This new form of reporting is adopted by different organizations in many countries nowadays, yet there are some inconsistencies, especially in terms of insufficient clarification of the concept, both conceptually and procedurally (regarding the adoption of the International Framework), as well as the opportunities and real benefits of its implementation. As the number of studies on integrated reporting in the last decade also substantially increased, while many evidences find themselves in conflict, it raises the need to highlight the main common subjects related to this theme. Thus, by means of bibliometric analysis, this study qualitatively analyses 262 references from the Web of Science (WoS) Core Collection Database, while addressing the research tools provided by the VOSviewer similarities visualization program and screening the existing specialty literature. The focus of the study is on co-occurrence of keywords, coauthorship and co-citation in the research field of integrated reporting and its performance and it reflects the most common concepts associated with these terms and the authors, organizations and countries that researched these themes. The results of the study revealed the large areas in which integrated reporting exerts its influence and the implications in both the social and the economic sphere, while highlighting the need of a long term organizational change with this respect.Bianca BaditoiuMunteanu Valentin PartenieBuglea AlexandruUniversity of OradeaarticleIntegrated Reporting; Performance; Bibliometric Analysis; VisualizationBusinessHF5001-6182FinanceHG1-9999DEENFRITAnnals of the University of Oradea: Economic Science, Vol 30, Iss 1, Pp 344-352 (2021)
institution	DOAJ
collection	DOAJ
language	DE EN FR IT
topic	Integrated Reporting; Performance; Bibliometric Analysis; Visualization Business HF5001-6182 Finance HG1-9999
spellingShingle	Integrated Reporting; Performance; Bibliometric Analysis; Visualization Business HF5001-6182 Finance HG1-9999 Bianca Baditoiu Munteanu Valentin Partenie Buglea Alexandru INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS
description	This paper consists of an analysis of scientific works with respect to the subject of integrated reporting and its connection with the performance topic. Integrated reporting, implemented by the International Integrated Reporting Council, represents a strategic communication regarding various resources of the organizations, their relationship with all stakeholders and their capitals (financial, manufactured, intellectual, human, social and relationship, and natural capital) created over time. This new form of reporting is adopted by different organizations in many countries nowadays, yet there are some inconsistencies, especially in terms of insufficient clarification of the concept, both conceptually and procedurally (regarding the adoption of the International Framework), as well as the opportunities and real benefits of its implementation. As the number of studies on integrated reporting in the last decade also substantially increased, while many evidences find themselves in conflict, it raises the need to highlight the main common subjects related to this theme. Thus, by means of bibliometric analysis, this study qualitatively analyses 262 references from the Web of Science (WoS) Core Collection Database, while addressing the research tools provided by the VOSviewer similarities visualization program and screening the existing specialty literature. The focus of the study is on co-occurrence of keywords, coauthorship and co-citation in the research field of integrated reporting and its performance and it reflects the most common concepts associated with these terms and the authors, organizations and countries that researched these themes. The results of the study revealed the large areas in which integrated reporting exerts its influence and the implications in both the social and the economic sphere, while highlighting the need of a long term organizational change with this respect.
format	article
author	Bianca Baditoiu Munteanu Valentin Partenie Buglea Alexandru
author_facet	Bianca Baditoiu Munteanu Valentin Partenie Buglea Alexandru
author_sort	Bianca Baditoiu
title	INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS
title_short	INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS
title_full	INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS
title_fullStr	INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS
title_full_unstemmed	INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS
title_sort	integrated reporting and performance. a bibliometric analysis
publisher	University of Oradea
publishDate	2021
url	https://doaj.org/article/2bfc850f057f47f2a95a3c8bf11394f6
work_keys_str_mv	AT biancabaditoiu integratedreportingandperformanceabibliometricanalysis AT munteanuvalentinpartenie integratedreportingandperformanceabibliometricanalysis AT bugleaalexandru integratedreportingandperformanceabibliometricanalysis
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INTEGRATED REPORTING AND PERFORMANCE. A BIBLIOMETRIC ANALYSIS

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