Abstract:

In light of today’s realities, the accounting system has a number of flaws that impede business innovation, including a poor assessment of human, natural, social, intellectual, and innovative resources, which does not provide a holistic idea of the organization’s ability to create long-term value. The relevance of the study issue and the significance of the problem is based on the necessity to provide a consistent theoretical support on the notion of integrated reporting to both the academic framework and the entities. The aim of this research is to improve knowledge and theoretical research on the concept, evolution, and principles of integrated reporting in order to develop a better model for managing entities’ social, environmental, and economic aspects. To meet the goals, a documentary analysis of previous research on integrated reporting was conducted, based on the observation, induction, deduction, and comparison of selected studies. The Publish and Perish and Biblioshiny bibliometric analysis tools were used to classify and systematize the findings of scientific research in the field of integrated reporting, which were found using the Web of Science search engine.