Integrated reporting at a crossroads: A systematic review of research trends, framework limitations, and a refined multi-capital disclosure model
岐路に立つ統合報告：研究動向、フレームワークの限界、および洗練されたマルチキャピタル開示モデルの系統的レビュー (AI 翻訳)
P. Joshi
🤖 gxceed AI 要約
日本語
統合報告（IR）に関する39本の査読研究（2010-2025年）を系統的にレビューし、IR研究の進化と既存フレームワークの限界を分析。改良型マルチキャピタル開示モデルを提案し、ESG測定、利害関係者関与、将来志向の報告を統合。IRが企業統治、長期業績、ステークホルダーの信頼を向上させることを示す。
English
This systematic review of 39 Scopus-indexed studies (2010-2025) on integrated reporting (IR) reveals research evolution from conceptual to empirical, identifies framework limitations, and proposes a refined multi-capital disclosure model incorporating quantitative ESG metrics, stakeholder engagement, and forward-looking reporting. Findings show IR improves governance, long-term performance, and stakeholder trust, with implications for global reporting practice.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では2024年からSSBJによる開示基準が整備され、統合報告書の発行企業も増加している。本レビューが提案するマルチキャピタル開示モデルは、日本企業がSSBJ対応を超えた戦略的開示を検討する際の参考となる。
In the global GX context
As the ISSB standards and CSRD drive global convergence in sustainability reporting, this review's proposed refined integrated reporting framework offers a structured approach to multi-capital disclosure that goes beyond compliance, addressing gaps in current practice and advancing the TCFD/ISSB agenda.
👥 読者別の含意
🔬研究者:Provides a comprehensive synthesis of IR research trends and a conceptual model for theoretical development.
🏢実務担当者:Offers a refined multi-capital disclosure framework that can guide reporting teams in integrating ESG and financial data.
🏛政策担当者:Highlights limitations in current IR frameworks and suggests directions for standard-setting.
📄 Abstract（原文）
Corporate reporting has advanced swiftly in rejoinder to stakeholder demands for transparency and non-financial information. Integrated reporting (IR) blends financial and non-financial data, promotes integrated thinking, and delivers as a strategic mechanism for value creation. This study systematically reviews 39 Scopus-indexed studies (2010–2025) to chart how IR research has changed, over the years, synthesize trends, and identify gaps. Examining IR's evolution, pointing out the shortcomings of conventional frameworks, and putting forth an improved model that includes multi-capital disclosure, quantitative ESG measurements, stakeholder involvement, and forward-looking reporting are the goals. Results show that IR improves governance, long-term business performance, and stakeholder trust. Research has progressed from early conceptual studies to empirical analyses and recent reviews emphasising ESG integration, value creation, and capital market impacts. High-quality IR improves investor outcomes, while firms increasingly adopt multi-capital reporting, though some areas remain under-disclosed. Current research focuses on tangible impacts rather than adoption alone. Methodologically, empirical studies dominate, with fewer systematic reviews and conceptual frameworks, highlighting both sturdy evidence and areas for theoretical development. Overall, this study presents a refined IR framework integrating strategy, ethics, governance, and stakeholder alignment, offering actionable insights for improving corporate reporting and guiding future research globally.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.56879/ijbm.v5i1.36first seen 2026-07-18 07:55:01
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。