IMPACT OF INTEGRATED REPORTING ON CORPORATE PERFORMANCE: A SYSTEMATIC REVIEW OF LITERATURE
Abstract
Integrated Reporting (IR) has emerged as a holistic disclosure framework that seeks to enhance corporate transparency, accountability, and stakeholder engagement by integrating financial and non-financial information. This study reviews post-2020 empirical literature to assess the impact of IR adoption on corporate performance, with a focus on both financial and non-financial dimensions. Findings indicate that IR adoption is positively associated with improved stakeholder trust, enhanced firm reputation, and better access to capital. From a financial perspective, IR supports efficient capital allocation and long-term value creation, while non-financially it fosters sustainability, governance quality, and organizational legitimacy. However, the review also reveals variations in outcomes across different institutional contexts, with stronger effects in environments characterized by robust regulatory frameworks and high stakeholder activism, compared to weaker effects in emerging economies where adoption is often symbolic. Theoretically, the study demonstrates that IR is underpinned by stakeholder and legitimacy theories but also highlights the growing relevance of institutional theory in explaining contextual differences. Methodological gaps are evident, as most studies rely heavily on quantitative approaches with limited exploration of qualitative insights that capture deeper organizational dynamics. The study concludes by proposing a future research agenda focused on context-sensitive frameworks, hybrid methodologies, and sector-specific analyses that can further clarify the role of IR in driving sustainable corporate performance.
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Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
This article appears in our peer-reviewed academic journal
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