The purpose of this paper is to present a comprehensive systematic literature review of 78 empirical studies published from 2012 to 2025 on the determinants of integrated reporting (IR). This paper synthesises a decade of evidence to identify, classify and critically evaluate the factors influencing IR adoption and report quality.
A systematic literature review methodology is used. Relevant studies were identified through a multi-stage search of Scopus and Google Scholar, applying explicit inclusion criteria (peer-reviewed empirical studies examining IR as a dependent variable).
Corporate governance mechanisms (especially board characteristics) and multi-factor drivers emerge as prominent determinants. The literature exhibits imbalances, including a theoretical reliance on agency and stakeholder theory, an overuse of disclosure indices that emphasise quantity and a geographical concentration in advanced economies.
This review provides the first up-to-date synthesis of empirical evidence on IR determinants covering the full trajectory of the field’s development. This study offers a rigorous diagnosis of the literature’s theoretical, methodological and contextual gaps and advances a detailed research agenda. The findings of this study deliver actionable insights for researchers by pinpointing areas that require deeper investigation (e.g. new theoretical lenses, improved measurement of IR quality, developing-country and industry-specific analyses). Practitioners and regulators can also benefit from the consolidated evidence on which governance practices and contextual factors most strongly drive high-quality IR, helping to enhance IR implementation and policy.
