Assessing the State of the IR Research Field: A Structured Literature Review

Integrated reporting (IR) emerged as an accounting-change initiative and has rapidly gained relevance and traction in the scholarly debate. In last decade, this research area has brought together perspectives and expertise from different disciplines, with a growing number of studies exploring different aspects of IR and employing a wide range of methodologies. This section presents a meticulous structured literature review to evaluate the state and progression of the field in terms of a five-step journey. Drawing on a multi-criteria framework, we will identify key themes and trends as well as areas ripe for further investigation and knowledge gaps. By systemising the empirical research collected, a detailed examination of the benefits and challenges related to the implementation of the IIRC’s framework is also provided.