Two decades of integrated reporting in transition: A bibliometric and thematic analysis

This study discusses Integrated Reporting (IR) research through the lens of its thematic, geographical, and citation evolution from 2006 to 2024. The methodology demonstrates 1,136 SCOPUS-indexed publications, the PRISMA framework, VOSviewer for co-occurrence mapping and Bibliometrics for trend and thematic analysis. The findings reveal that the subject has evolved towards empirical (quantitative) investigations addressing IR quality, determinants, and organizational outcomes. Geographical mapping shows research concentration in Europe and emerging engagement from Asia-Pacific regions, while citation analysis highlights the growing influence of sustainability and ESG-oriented frameworks. Thematic mapping further identifies a paradigm shift from standalone IR studies toward integrated approaches combining CSR, ESG, and SDG perspectives, reflecting the institutionalisation of IR. Unlike previous bibliometric studies, this paper covers a longer time span and a broader dataset, about how the field has matured as a bridge between financial and non-financial reporting. The study thus shows new areas of research to focus.