Integrated Reporting State Owned Enterprises: Trends, Theories, and Methodologies from Recent Literature
Keywords:
Integrated Reporting; Systematic Literature Review; State-Owned Enterprises; Sustainability Reporting; Stakeholder Theory.
Abstract
This study aims to present a comprehensive mapping of the development of Integrated Reporting (IR) studies during the 2020–2025 period through a Systematic Literature Review (SLR) approach. This study identifies publication trends, methodological approaches, institutional contexts, and theoretical frameworks used in recent IR studies, with particular attention to research focusing on state-owned enterprises (SOEs). From the results of screening 1,390 documents indexed in the Scopus database, 42 articles met the inclusion criteria for further analysis. The findings show a significant increase in the number of IR publications since 2022, with a dominance of quantitative approaches and the use of stakeholder theory as the main conceptual basis. Research involving SOEs shows interesting dynamics, where developed countries emphasize governance and regulation, while developing countries tend to use IR as a means of legitimacy and transparency. This study concludes that IR continues to develop as a strategic reporting framework that bridges financial and non-financial aspects, with important implications for the public sector. These findings provide theoretical and practical contributions, and offer a relevant future research agenda, especially in the context of increasing SOE accountability.
References
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Ahunov, H. (2023). Non-financial reporting in hybrid organizations – a systematic literature review. Meditari Accountancy Research , 31 (6), 1757–1797. https://doi.org/10.1108/MEDAR-01-2022-1558
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Amosh, H. Al, & Khatib, SFA (2022). The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies .
Bădițoiu, B.R., Ioan, R., Munteanu, V.P., & Buglea, A. (2023). Investors' reactions on the publication of integrated reports. Evidence from European stock markets . 26 (2), 158–171. https://doi.org/10.15240/tul/001/2023-2-010
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Eloff, A., & Steenkamp, S. (2022). Integrated report quality and earnings management – Evidence from South Africa. South African Journal of Economic and Management Sciences , Iirc 2013 , 1–10.
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Gregory, V. (2023). Integrated report content evolution : A case study of the Johannesburg Securities Exchange food and drug retail sector. South African Journal of Economic and Management Sciences , December 2013 , 1–12.
Hapsari, DW, & Khairunnisa, KA (2023). Integrated Reporting Implementation in the Health Sector Industry . 17 (4), 149–162.
Hifni, S., Sayudi, A., Wijaya, R., & Ifrani. (2024). Truth Theory and Contingency Theory in the Implementation of Integrated Reporting: A Structural Analysis. Montenegrin Journal of Economics For , 20 (4), 81–90. https://doi.org/10.14254/1800-5845/2024.20-4.7
Hulland, J., & Houston, M. B. (2020). Why systematic review papers and meta-analyses matter: an introduction to the special issue on generalizations in marketing. Journal of the Academy of Marketing Science , 48 (3), 351–359. https://doi.org/10.1007/s11747-020-00721-7
IIRC. (2011). Towards Integrated Reporting: Communicating Value in the 21st Century London. International Integrated Reporting Council.
Ira Megasyara, & Amrizal Imawan. (2023). Implementation of Good Government as an Effort to Prevent Fraud in Village Financial Management. Journal of Accounting and Finance Review , 13 (2), 512–528. https://doi.org/10.22219/jrak.v13i2.23525
Izzo, T., Russo, A., & Risaliti, G. (2025). Integrated Reporting, Stakeholders' Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research. Corporate Social Responsibility and Environmental Management , 1–28. https://doi.org/10.1002/csr.3212
Kamotho, D. W., Moloi, T. S., & Halleen, S. (2022). Assessing the Decision Usefulness of Integrated Reports of Namibian Listed Companies. Journal of Risk and Financial Management , 15 (9). https://doi.org/10.3390/jrfm15090383
Kannenberg, L., & Schreck., P. (2019). "Integrated Reporting: Boon or Bane? A Review of Empirical Research on Its Determinants and Implications." Journal of Business Economics , 89 , 515–567.
Lim, W. M. (2020). “A marketing mix typology for integrated care: the 10 Ps.” Journal of Strategic Marketing .
Manes-Rossi, F., Nicolò, G., & Argento, D. (2020). Non-financial reporting formats in public sector organizations: a structured literature review. Journal of Public Budgeting, Accounting and Financial Management , 32 (4). https://doi.org/10.1108/JPBAFM-03-2020-0037
Manes-Rossi, F., Nicolò, G., Tiron Tudor, A., & Zanellato, G. (2020). Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis. Meditari Accountancy Research , 29 (3). https://doi.org/10.1108/MEDAR-07-2019-0532
Marchisotti, GG, de Farias Filho, JR, França, SLB, & Souza, RG (2023). An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil. Brazilian Business Review , 20 (4), 362–380. https://doi.org/10.15728/bbr.2022.1194.en
Milne, M., and R.G. (2013). "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting." Journal of Business Ethics , 118 (1), 13–29.
Minh, N. P., Anh, T. Le, Thanh, H. P., & Van, N. V. (2025). Overview of integrated reporting : biliometric analysis. Cogent Business & Management , 12 (1). https://doi.org/10.1080/23311975.2025.2458166
Mokabane, M., & Toit, E. du. (2022). The value of integrated reporting in South Africa. South African Journal of Economic and Management Sciences , 1–8.
Nicolo, G., Zanellato, G., Manes-Rossi, F., & Tiron-Tudor, A. (2021). Corporate reporting metamorphosis: empirical findings from state-owned enterprises. Public Money and Management , 41 (2). https://doi.org/10.1080/09540962.2020.1719633
Nicolò, G., Zanellato, G., & Tiron-Tudor, A. (2020). Integrated reporting and European state-owned enterprises: A disclosure analysis pre and post 2014/95/EU. Sustainability (Switzerland) , 12 (5).
Prodanchuk, M., Bezdushna, J., Mykhalkiv, A., Shevchuk, N., & Popova, O. (2022). Development of Integrated Reporting in Ensuring a Balanced System of Management System Indicators. Financial and Credit Activity: Problems of Theory and Practice , 6 (47), 111–123. https://doi.org/10.55643/fcaptp.6.47.2022.3928
Qaderi, S.A., Chandren, S., & Abdullah, Z. (2023). Integrated reporting quality in Malaysia : Do chairman attributes matter? Integrated reporting quality in Malaysia : Do chairman attributes matter? Cogent Business & Management , 10 (1). https://doi.org/10.1080/23311975.2023.2186757
Radu, O. (2023). The Relationship between Integrated Thinking and Financial Risk: Panel Estimation in a Global Sample .
Ramabulana, K., & Moosa, R. (2022). Disclosure of Risks and Opportunities in the Integrated Reports of South African Banks .
Rinaldi, L., Unerman, J., & de Villiers, C. (2018). Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing and Accountability Journal , 31 (5), 1294–1318. https://doi.org/10.1108/AAAJ-04-2018-3446
Shaikhzadeh, T., & Ferreira, V. (2023). Integrated reporting and shareholder value creation: International evidence . July 2019 . https://doi.org/10.1590/1808-057x20241896.en
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research , 104 (July), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sun, Y. (2024). The impact of integrated reporting approach on sustainability performance of state-owned enterprises. Environment, Development and Sustainability .
Sun, Y., & Su, K. (2024). Is transparency in sustainability the fruit of business trust: Evidence from sustainability disclosure? International Journal of Finance and Economics .
Supratiwi, W., Agustia, D., Dianawati, W., & Panggabean, T. (2022). Textual attributes on integrated reporting quality : Evidence in Asia and Europe Textual attributes on integrated reporting quality : Evidence in Asia and Europe. Cogent Business & Management , 9 (1). https://doi.org/10.1080/23311975.2022.2111848
Thomson, I. (2015). But Does Sustainability Need Capitalism or an Integrated Report” a Commentary on “the International Integrated Reporting Council: A Story of Failure” by Flower J.”. Critical Perspectives on Accounting , 27 , 18–22.
Tirado-Valencia, P., Cordobés-Madueño, M., Ruiz-Lozano, M., & De Vicente-Lama, M. (2020). Integrated thinking in the reporting of public sector enterprises: a proposal of contents. Meditari Accountancy Research , 28 (3). https://doi.org/10.1108/MEDAR-03-2019-0458
Tiron-Tudor, A., Hurghis, R., & Topor, D.I. (2022). a Holistic Review of Determinants and Effects of Integrated Reporting Adoption. E a M: Economy a Management , 25 (4), 100–117. https://doi.org/10.15240/tul/001/2022-4-007
Uzule, K., Zarina, V., & Shina, I. (2024). BUSINESS : FOSTERING PERFORMANCE MANAGEMENT BY IDENTIFYING KEY PERFORMANCE INDICATORS FOR HUMAN CAPITAL IN INTEGRATED REPORTING . 25 .
Velte, P., & Stawinoga., M. (2017). Integrated Reporting: The Current State of Empirical Research, Limitations and Future Research Implications. Journal of Management Control , 28 , 275–320.
Veltri, S., & Silvestri., A. (2020). “The Value Relevance of Corporate Financial and Nonfinancial Information Provided by the Integrated Report: A Systematic Review.” Business Strategy and the Environment , 29 (8), 3038–3054.
Vig, S. (2024). Impact of board characteristics and environmental commitment on adoption of voluntary integrated reporting : evidence from. Cogent Business & Management , 11 (1). https://doi.org/10.1080/23311975.2024.2378913
Vitolla, F., N., Raimo, M.R., & A. Garzoni. (2019). "The Impact of National Culture on Integrated Reporting Quality. A Stakeholder Theory Approach." Business Strategy and the Environment , 28 (8), 1558–1571.
Wang, L. (2023). Unlocking the link between company attributes and sustainability accounting in Shanghai: firm traits driving corporate transparency and stakeholder responsiveness. Frontiers in Environmental Science , 11 . https://doi.org/10.3389/fenvs.2023.1273445
Zadorozhnyy, Z., Lyuba, O., Ometsinska, I., & Shesternyak, M. (2023). INTEGRATED REPORTING IN THE MANAGEMENT OF FOREIGN ECONOMIC ACTIVITIES OF ENTERPRISES . 4 (51), 91–102. https://doi.org/10.55643/fcaptp.4.51.2023.4095
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Ackers, B., & Adebayo, A. (2024). The nexus between non-governmental organizations involved in conservation and profit-seeking state-owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosures? Corporate Social Responsibility and Environmental Management , 31 (4). https://doi.org/10.1002/csr.2711
Adams, S., and R. S. (2011). Integrated Reporting: An Opportunity for Australia's Not-For-Profit Sector . Australian Accounting Review 21.
Adebayo, A., Ackers, B., & Erin, O. (2024). Examining the extent of compliance on combined assurance reporting quality: Evidence from Namibian state-owned enterprises. Revista de A Dministração C Ontemporânea Journal of Contemporary Administration , 28 (5), 1–21.
Agustia, D., Supratiwi, W., & Jermias, J. (2023). High-quality integrated reporting based on concentrated versus dispersed ownership. Journal of Competitiveness , December 2023 , 3–18.
Ahunov, H. (2023). Non-financial reporting in hybrid organizations – a systematic literature review. Meditari Accountancy Research , 31 (6), 1757–1797. https://doi.org/10.1108/MEDAR-01-2022-1558
Alatawi, MS, Daud, ZM, & Johari, J. (2025). Integrated reporting and firm value : moderating role of CEO integrity in the context of GCC countries. Cogent Business & Management , 12 (1). https://doi.org/10.1080/23311975.2025.2462273
Albuquerque, F., Monteiro, E., Albertina, M., & Rodrigues, B. (2023). The Explanatory Factors of Risk Disclosure in the Integrated Reports of Listed Entities in Brazil . 1–28.
Almalik, R., Shaheen, R., & Ahmed, M. (2024). The impact of foreign direct investment on economic growth: Empirical evidence in G20 countries. International Journal of Advanced and Applied Sciences , 11 (10), 90–98. https://doi.org/10.21833/ijaas.2024.10.010
Amosh, H. Al, & Khatib, SFA (2022). The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies .
Bădițoiu, B.R., Ioan, R., Munteanu, V.P., & Buglea, A. (2023). Investors' reactions on the publication of integrated reports. Evidence from European stock markets . 26 (2), 158–171. https://doi.org/10.15240/tul/001/2023-2-010
Bondar, M., Management, T., Economic, K.N., Bezverkhyi, K., Matiukha, M., National, K., Kazak, O., Kyiv, B.G., & Poddubna, N. (2024). FORECASTING THE QUALITY ASSESSMENT OF INTEGRATED REPORTING OF CORPORATE ENTERPRISES: EMPIRICAL EXPERIENCE OF SOUTH AFRICA . 2 (55), 269–280. https://doi.org/10.55643/fcaptp.2.55.2024.4321
Caraiani, C., CI, Lungu, A., Bratu, & Dascalu., C. (2018). “Exploring the Perspectives of Integrated Reporting for Future Research Opportunities.” Accounting and Management Information Systems , 17 (4), 532–565.
Carmo, C., Correia, I., Leite, J., & Carvalho, A. (2023). Towards the Voluntary Adoption of Integrated Reporting : Administrative Sciences , 13 , 148.
Chang, K., Shim, H., & Yi, T.D. (2019). Corporate social responsibility, media freedom, and firm value. Finance Research Letters , 30 (October 2018), 1–7. https://doi.org/10.1016/j.frl.2019.03.019
De Villiers, C., L. Rinaldi, and J.U. (2014). Integrated Reporting: Insights, Gaps and an Agenda for Future Research. Accounting, Auditing & Accountability Journal , 1042–1067.
De Villiers, C., PC Hsiao, W. Maroun, and PB (2022). Integrated Reporting and Its Relationship With Financial and Non-Financial Performance: Evidence From South Africa.
de Villiers, C., and R.D. (2022). "Critical Analysis of the Contribution of Integrated Reporting (IR) to Sustainability.” In Handbook of Accounting and Sustainability . Edward Elgar Publishing.
De Villiers, C., and W.M. (2018). Sustainability Accounting and Integrated Reporting (CDV and W. Maroun (ed.)). Routledge.
Deegan, C. (2020). The
Eccles, R.G. (2021). Environmental, Social, and Governance (ESG) Metrics: The Shift From Transparency to Performance.
Ecim, D. (2024). Components of integrated thinking: Evidence from South African listed companies. South African Journal of Business Management , 55 (1), 1–16. https://doi.org/10.4102/sajbm.v55i1.4080
Eloff, A., & Steenkamp, S. (2022). Integrated report quality and earnings management – Evidence from South Africa. South African Journal of Economic and Management Sciences , Iirc 2013 , 1–10.
Fayad, AAS, Husna, A., Mohd, B., & Ooi, S.C. (2022). Dose board characteristics influence integrated reporting quality? Empirical evidence from an emerging market Dose board characteristics influence integrated reporting quality? Empirical evidence from an emerging market. Cogent Economics & Finance , 10 (1). https://doi.org/10.1080/23322039.2022.2140907
Flowers, J. (2020). From Sustainability to Investor Value In The Routledge Handbook of Integrated Reporting . Routledge.
Gregory, V. (2023). Integrated report content evolution : A case study of the Johannesburg Securities Exchange food and drug retail sector. South African Journal of Economic and Management Sciences , December 2013 , 1–12.
Hapsari, DW, & Khairunnisa, KA (2023). Integrated Reporting Implementation in the Health Sector Industry . 17 (4), 149–162.
Hifni, S., Sayudi, A., Wijaya, R., & Ifrani. (2024). Truth Theory and Contingency Theory in the Implementation of Integrated Reporting: A Structural Analysis. Montenegrin Journal of Economics For , 20 (4), 81–90. https://doi.org/10.14254/1800-5845/2024.20-4.7
Hulland, J., & Houston, M. B. (2020). Why systematic review papers and meta-analyses matter: an introduction to the special issue on generalizations in marketing. Journal of the Academy of Marketing Science , 48 (3), 351–359. https://doi.org/10.1007/s11747-020-00721-7
IIRC. (2011). Towards Integrated Reporting: Communicating Value in the 21st Century London. International Integrated Reporting Council.
Ira Megasyara, & Amrizal Imawan. (2023). Implementation of Good Government as an Effort to Prevent Fraud in Village Financial Management. Journal of Accounting and Finance Review , 13 (2), 512–528. https://doi.org/10.22219/jrak.v13i2.23525
Izzo, T., Russo, A., & Risaliti, G. (2025). Integrated Reporting, Stakeholders' Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research. Corporate Social Responsibility and Environmental Management , 1–28. https://doi.org/10.1002/csr.3212
Kamotho, D. W., Moloi, T. S., & Halleen, S. (2022). Assessing the Decision Usefulness of Integrated Reports of Namibian Listed Companies. Journal of Risk and Financial Management , 15 (9). https://doi.org/10.3390/jrfm15090383
Kannenberg, L., & Schreck., P. (2019). "Integrated Reporting: Boon or Bane? A Review of Empirical Research on Its Determinants and Implications." Journal of Business Economics , 89 , 515–567.
Lim, W. M. (2020). “A marketing mix typology for integrated care: the 10 Ps.” Journal of Strategic Marketing .
Manes-Rossi, F., Nicolò, G., & Argento, D. (2020). Non-financial reporting formats in public sector organizations: a structured literature review. Journal of Public Budgeting, Accounting and Financial Management , 32 (4). https://doi.org/10.1108/JPBAFM-03-2020-0037
Manes-Rossi, F., Nicolò, G., Tiron Tudor, A., & Zanellato, G. (2020). Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis. Meditari Accountancy Research , 29 (3). https://doi.org/10.1108/MEDAR-07-2019-0532
Marchisotti, GG, de Farias Filho, JR, França, SLB, & Souza, RG (2023). An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil. Brazilian Business Review , 20 (4), 362–380. https://doi.org/10.15728/bbr.2022.1194.en
Milne, M., and R.G. (2013). "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting." Journal of Business Ethics , 118 (1), 13–29.
Minh, N. P., Anh, T. Le, Thanh, H. P., & Van, N. V. (2025). Overview of integrated reporting : biliometric analysis. Cogent Business & Management , 12 (1). https://doi.org/10.1080/23311975.2025.2458166
Mokabane, M., & Toit, E. du. (2022). The value of integrated reporting in South Africa. South African Journal of Economic and Management Sciences , 1–8.
Nicolo, G., Zanellato, G., Manes-Rossi, F., & Tiron-Tudor, A. (2021). Corporate reporting metamorphosis: empirical findings from state-owned enterprises. Public Money and Management , 41 (2). https://doi.org/10.1080/09540962.2020.1719633
Nicolò, G., Zanellato, G., & Tiron-Tudor, A. (2020). Integrated reporting and European state-owned enterprises: A disclosure analysis pre and post 2014/95/EU. Sustainability (Switzerland) , 12 (5).
Prodanchuk, M., Bezdushna, J., Mykhalkiv, A., Shevchuk, N., & Popova, O. (2022). Development of Integrated Reporting in Ensuring a Balanced System of Management System Indicators. Financial and Credit Activity: Problems of Theory and Practice , 6 (47), 111–123. https://doi.org/10.55643/fcaptp.6.47.2022.3928
Qaderi, S.A., Chandren, S., & Abdullah, Z. (2023). Integrated reporting quality in Malaysia : Do chairman attributes matter? Integrated reporting quality in Malaysia : Do chairman attributes matter? Cogent Business & Management , 10 (1). https://doi.org/10.1080/23311975.2023.2186757
Radu, O. (2023). The Relationship between Integrated Thinking and Financial Risk: Panel Estimation in a Global Sample .
Ramabulana, K., & Moosa, R. (2022). Disclosure of Risks and Opportunities in the Integrated Reports of South African Banks .
Rinaldi, L., Unerman, J., & de Villiers, C. (2018). Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing and Accountability Journal , 31 (5), 1294–1318. https://doi.org/10.1108/AAAJ-04-2018-3446
Shaikhzadeh, T., & Ferreira, V. (2023). Integrated reporting and shareholder value creation: International evidence . July 2019 . https://doi.org/10.1590/1808-057x20241896.en
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research , 104 (July), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sun, Y. (2024). The impact of integrated reporting approach on sustainability performance of state-owned enterprises. Environment, Development and Sustainability .
Sun, Y., & Su, K. (2024). Is transparency in sustainability the fruit of business trust: Evidence from sustainability disclosure? International Journal of Finance and Economics .
Supratiwi, W., Agustia, D., Dianawati, W., & Panggabean, T. (2022). Textual attributes on integrated reporting quality : Evidence in Asia and Europe Textual attributes on integrated reporting quality : Evidence in Asia and Europe. Cogent Business & Management , 9 (1). https://doi.org/10.1080/23311975.2022.2111848
Thomson, I. (2015). But Does Sustainability Need Capitalism or an Integrated Report” a Commentary on “the International Integrated Reporting Council: A Story of Failure” by Flower J.”. Critical Perspectives on Accounting , 27 , 18–22.
Tirado-Valencia, P., Cordobés-Madueño, M., Ruiz-Lozano, M., & De Vicente-Lama, M. (2020). Integrated thinking in the reporting of public sector enterprises: a proposal of contents. Meditari Accountancy Research , 28 (3). https://doi.org/10.1108/MEDAR-03-2019-0458
Tiron-Tudor, A., Hurghis, R., & Topor, D.I. (2022). a Holistic Review of Determinants and Effects of Integrated Reporting Adoption. E a M: Economy a Management , 25 (4), 100–117. https://doi.org/10.15240/tul/001/2022-4-007
Uzule, K., Zarina, V., & Shina, I. (2024). BUSINESS : FOSTERING PERFORMANCE MANAGEMENT BY IDENTIFYING KEY PERFORMANCE INDICATORS FOR HUMAN CAPITAL IN INTEGRATED REPORTING . 25 .
Velte, P., & Stawinoga., M. (2017). Integrated Reporting: The Current State of Empirical Research, Limitations and Future Research Implications. Journal of Management Control , 28 , 275–320.
Veltri, S., & Silvestri., A. (2020). “The Value Relevance of Corporate Financial and Nonfinancial Information Provided by the Integrated Report: A Systematic Review.” Business Strategy and the Environment , 29 (8), 3038–3054.
Vig, S. (2024). Impact of board characteristics and environmental commitment on adoption of voluntary integrated reporting : evidence from. Cogent Business & Management , 11 (1). https://doi.org/10.1080/23311975.2024.2378913
Vitolla, F., N., Raimo, M.R., & A. Garzoni. (2019). "The Impact of National Culture on Integrated Reporting Quality. A Stakeholder Theory Approach." Business Strategy and the Environment , 28 (8), 1558–1571.
Wang, L. (2023). Unlocking the link between company attributes and sustainability accounting in Shanghai: firm traits driving corporate transparency and stakeholder responsiveness. Frontiers in Environmental Science , 11 . https://doi.org/10.3389/fenvs.2023.1273445
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Published
2025-12-23
How to Cite
Anggun Trisnani, Rindu Rika Gamayuni, & Nauli, P. (2025). Integrated Reporting State Owned Enterprises: Trends, Theories, and Methodologies from Recent Literature. International Journal of Economics, Business and Innovation Research, 5(01), 426-441. https://doi.org/10.63922/ijebir.v5i01.2670
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