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The purpose of this paper is to analyze the literature related to integrated reporting (IR) to develop insight into how IR research is developing and highlight the gaps in the existing research. This can provide a framework for asking more specific and directed research questions.

The study was based on a systematic literature review (SLR) of 102 articles published in eight journals between 2013 and 2022.

The academic literature has not yet covered all topics and fields of the IR. It highlights numerous areas where further robust academic research is required to guide developments in policy and practice. Scholars prefer the qualitative research approach. The majority of papers are concerned with IIRC framework and theories of legitimacy, institutional, agency, stakeholders and diffusion of innovations theory. Most studies use the context of South Africa, Australia and some European nations, and there has been a lack of comprehensive country studies.

A key limitation is that it is based on eight communication channels, but it provides opportunities for considerable further developments. Although the SLR itself ensures the objectivity of the present study, limitations can be found in the selection of papers and journals, as well as its limited focus on English-language literature. Current study has divided the IR research into six focus areas. Future study should also divide IR into additional categories, such as big data and IR, materiality disclosure in IR quality studies and assurance services and IR.

This paper outlined a future research agenda for how <IR> research could be improved. This research agenda can help researchers and academics to discover under-investigated topics and focus on developments of IR in different economies. It also might help regulators to develop some policies, models, strategies and frameworks for its future implementation. For managers, adopting and implementing IR in a company is likely to improve management quality by bringing an integrated perspective that is not solely focused on financial objectives. However, it also focuses on sustainability issues by integrating sustainability into the organization’s strategy and business model.

This research provides a better understanding of integrated report topics. This opens the debate for future research. By increasing IR practices, the transparency and accountability enjoyed by companies will increase, in addition to improving the organization’s image in society by providing stakeholders needs, focusing on sustainability issues, reducing the negative impacts of corporate activities on the environment and improving the life quality and well-being of society.

The paper provides the growing number of academic researchers related to IR with a foundation and agenda upon which they can build their research.