Author keywords used for defining their research study on the topic of Integrated Reporting for each of the five identified clusters
| Cluster 1 (yellow) | Cluster 2 (red) | Cluster 3 (green) | Cluster 4 (blue) | Cluster 5 (violet) |
|---|---|---|---|---|
| Integrated reporting | Disclosure | Corporate social responsibility | Non-financial information | Sustainability reporting |
| Value relevance | Reporting | Assurance | Corporate reporting | Financial reporting |
| Firm value | Stakeholders | Accountability | IIRC | |
| Intellectual capital | Value creation | Integrated report | Institutional theory | |
| Content analysis | Non-financial reporting | Materiality | Stakeholder theory | |
| Integrated thinking | Sustainability | Stakeholder engagement | Agency theory | |
| South Africa | CSR | Corporate governance | Legitimacy theory | |
| Integrated reports | Sustainable development | |||
| Corporate social responsibility |
| Cluster 1 (yellow) | Cluster 2 (red) | Cluster 3 (green) | Cluster 4 (blue) | Cluster 5 (violet) |
|---|---|---|---|---|
| Integrated reporting | Disclosure | Corporate social responsibility | Non-financial information | Sustainability reporting |
| Value relevance | Reporting | Assurance | Corporate reporting | Financial reporting |
| Firm value | Stakeholders | Accountability | IIRC | |
| Intellectual capital | Value creation | Integrated report | Institutional theory | |
| Content analysis | Non-financial reporting | Materiality | Stakeholder theory | |
| Integrated thinking | Sustainability | Stakeholder engagement | Agency theory | |
| South Africa | CSR | Corporate governance | Legitimacy theory | |
| Integrated reports | Sustainable development | |||
| Corporate social responsibility |
Source(s): Authors' own work
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