Integrated Reporting Research: A Bibliometric Analysis with a Focus on the United Kingdom

Abstract

The research analyses the evolution and spread of integrated reporting, with a focus on the United Kingdom, one of the leading and most influential collaborative hubs in this field. By processing 1,665 scientific studies from the Scopus database, the bibliometric analysis performed using VOSviewer (v1.6.20) identified the most important publications, influential authors, and significant trends. The research provides a global overview of the evolution of integrated reporting, analysing geographical distribution, scientific fields, document types, keywords, citation patterns, frequently cited works, and funding sources that indicate institutional interest. The results highlight advantages such as increased transparency, more effective communication with stakeholders, and support for sustainable strategic decision-making. Although progress has been made, challenges remain, such as the lack of a common framework that everyone agrees on and the difficulty of measuring non-financial capital. The study also highlights new trends and developments, emphasizing the growing importance of integrated reporting in supporting long-term sustainability and corporate responsibility.