Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3, 2022-2037 2025 Publisher: Learning Gate DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate © 2025 by the authors; licensee Learning Gate History: Received: 24 January 2025; Revised: 12 March 2025; Accepted: 17 March 2025; Published: 25 March 2025 * Correspondence: 9012001003@student.unpar.ac.id Mapping the landscape of integrated reporting study: A systematic literature review approach Erik Nugraha1*, Hamfri Djadjadikerta2, Sylvia Fettry3 1Student Doctor of Economics, Faculty of Economics, Parahyangan Catholic University, Indonesia; 9012001003@student.unpar.ac.id (E.N.) 2,3Faculty of Economics, Parahyangan Catholic University, Indonesia; talenta@unpar.ac.id (H.D.) sylvia.fettry@unpar.ac.id (S.F.) Abstract: Integrated reporting is an evolution of corporate reporting whose aim is to support the implementation of sustainable strategies. It is hoped that it can help organizations provide a more holistic view of their business by offering a clear picture of all the capital they have that is directed towards long-term value creation. The research aims to determine the theoretical basis for research on integrated reporting, as well as the factors influencing the adoption of integrated reporting. The method used in this research is a Systematic Literature Review, following the guidelines of the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA), using data sources originating from scientific publications indexed in the Scopus database. Based on the literature extraction process in accordance with the selection criteria, 30 journal articles were obtained for analysis in line with the research questions. The research results show that the theoretical basis used in research on the topic of integrated reporting is dominated by the use of agency theory and stakeholder theory, while the factors or determinants that influence the adoption of integrated reporting can be categorized into two groups: (1) Internal factors and (2) External factors. Keywords: Integrated Reporting, Systematic Literature Review. 1. Introduction The information disclosed by a company is not limited to just financial report information that is oriented towards financial disclosure aspects, but additional information is also needed that reveals non- financial aspects of a company. The additional disclosure of non-financial information is very important because it can provide a more complete and clear picture of company performance, especially those related to achieving the company's main objectives [1]. Survey conducted by Ernst & Young Global Climate Change and Sustainability Services (CCaSS) in February 2020 provided evidence that 98% of institutional investors use non-financial information to assess company performance, of these 98%, 72% assess non-financial disclosures in a structured and systematic manner in assessing company performance [2]. The existence of additional non-financial information disclosed by the company is proven to be able to provide relevant information for stakeholders in the context of decision-making Dhaliwal, et al. [3] therefore companies need a form or reporting format that includes two complementary aspects, namely the financial aspect and non-financial to produce more integrated information regarding a company's business activities, the report format is called integrated reporting [4]. However, research conducted Van Wyk and Els [5] revealed support from accounting professional bodies, both local and global for the implementation integrated reporting just reached 51.28%. Meanwhile, the contribution of companies in the education sector to integrated reporting is still very 2023 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate low, only 10.58%. Immediate response from the relevant company integrated reporting also limited, only around 9.30%. Apart from that, support from audit firms, consultants and academics for implementation integrated reporting are also still relatively low, around 9.30% and 7.05% respectively. These data indicate support for implementation integrated reporting in many companies it is still not optimal. This study Van Wyk and Els [5] illustrates the extent of support for implementation integrated reporting from various parties. This explanation provides a variety of views regarding integrated reporting, which is an important factor in shaping future sustainability standards [6]. Additionally, implementation integrated reporting not only functions as a global reporting solution, but can also be adapted to create added value in addressing corporate governance and reporting problems [7]. In the corporate world, reporting is designed to provide information about company resources and performance. Currently, reporting practices are still dominated by traditional financial reports that focus on shareholder value. However, there is an increasing need for non-financial reporting, such as information on sustainability and corporate social responsibility which is becoming increasingly important in decision making [8]. According to Serafeim [9] transparency and communication with stakeholders is one of the weaknesses of the traditional financial reporting model, this occurs due to the desires of stakeholders who expect financial and non-financial information that is not prepared separately. The information disclosed by the company should not only be seen from the large amount of information provided, but how to integrate it so that it can create value in the short, medium and even long term [10]. There is a new reporting model called integrated reporting bringing an organization to be able to present material information related to strategy, governance and performance that is able to reflect the business, social and environmental aspects in which the company operates, this has certainly become a concern for companies and academics over the last 10 years [11]. Scientific literature related to research integrated reporting has been developing since 2011, using bibliometric analysis of 268 articles published in the database Web of Science In the 2011–2019 time period, results were obtained showing that 77.6% of journal articles came from developed countries, where the five most influential countries were Italy, South Africa, Australia, England and the United States [12]. This research tries to fill the gap in previous research by using an approach systematic literature review to be able to answer research questions, namely (1) What Grand Theory is the basis for integrated reporting research and (2) What factors influence adoption integrated reporting. This research will systematically describe research on the topic integrated reporting where is the academic literature about integrated reporting has grown rapidly since International Integrated Reporting Council publish a framework for integrated reporting in 2013. Apart from that, the context in Indonesia does not yet require implementation integrated reporting, this must be a scientific study so that companies in Indonesia can follow the developing corporate reporting trend, this is proven by research conducted Adhariani and De Villiers [13] which provides empirical evidence that adoption integrated reporting can have an impact on social and environmental problems in Indonesia because high quality reporting can have the potential to attract wider investor interest to invest their capital so that with the implementation integrated reporting is expected to contribute to improving community welfare and participate in preserving the environment. 2. Literature Review 2.1. Evolve Integrated Reporting Emergence integrated reporting starting from King Report on Governance for South Africa (King-I) in 1994 which was developed in South Africa to respond to the need to build capital market credibility and provide a model that focuses on stakeholders regarding corporate accountability for its performance, then redeveloped with King-II in 2002 which firmly establishes an idea related to corporate governance reporting that focuses on economic, social and environmental aspects in South Africa [14, 15]. Concept of integrated reporting is based on a desire to provide a framework in which a 2024 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate company or organization is expected to be able to provide reporting regarding strategy, operational aspects, benefits generated and the impact of an organization covering economic/financial, environmental and social aspects [16]. Draft integrated reporting then redeveloped by two different bodies, namely King Report on Governance for South Africa (King III) Integrated Reporting Council of South Africa (IRCSA) and International Integrated Reporting Council (IIRC). King III depicts integrated reporting as a form of holistic and integrated reporting from both a financial and sustainability perspective whose aim is to assist stakeholders in assessing an organization in creating and maintaining its value in the short, medium and long term, while International Integrated Reporting Council (IIRC) States that integrated reporting is to bring together all material relating to information about organizational strategy, governance, performance and prospects, financial, social and environmental aspects in which the organization operates [17]. International Integrated Reporting Council (IIRC) in December 2013 published a framework for integrated reporting with the aim of establishing principles and guidelines that govern the overall content of integrated reporting [18]. Integrated reporting framework use principles-based approach which is intended to achieve the right balance between flexibility and perception that recognizes the existence of wide variations in the conditions of one organization and another so that it is possible to carry out a sufficient level of comparison to meet relevant information needs [18]. Integrated reporting encourages a cohesive approach to corporate reporting to provide high-quality information to investors, enabling more efficient and productive capital allocation. Although integrated reporting is still in the development stage[19-21]. Development efforts involving various parties including international organizations have been carried out. Recently, several non-financial reporting institutions have begun to join forces to create one global approach to non-financial reporting. This resulted in the International Integrated Reporting Council (IIRC), which is the main driver of integrated reporting consolidated under cover International Sustainability Standards Board (ISSB). ISSB is a new board formed by the International Financial Reporting Standards (IFRS) Foundation with a mandate to develop internationally recognized sustainability standards with a focus on the needs of investors [22]. 2.2. Motivation Integrated Reporting The motivation to apply integrated reporting varies and is still insufficiently researched in the corporate reporting literature. Some of the main motivations for the implementation of integrated reporting [23, 24]. Are as follows: 1. Competitive Pressure: Organizations are motivated to adopt integrated reporting because competitors or business partners also apply it. 2. Professional Mandates: The accounting profession often recommends or requires the implementation of integrated reporting. 3. Regulatory Obligations: Some jurisdictions require companies to implement integrated reporting as part of corporate regulations. 4. Stakeholder Needs: Integrated reporting meet the needs or expectations of shareholders and other stakeholders. 5. Operational Benefits: Integrated reporting can have a positive impact on the organization's internal business processes. These motivations can be categorized into three groups of benefits: (i) internal benefits, (ii) external market benefits, and (iii) regulatory risk management [25]. Details of this motivation are presented in Table 1. As follows: 2025 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate Table 1. Implementation Motivation Integrated Reporting. Benefit Implementation Motivation Integrated Reporting Internal Benefits Positive impact on the organization's internal processes Benefits of External Markets Satisfaction of shareholders and other stakeholders, as well as competitor pressure Regulatory Risk Management Requirements for the accounting profession and corporate regulations 2.3. Definition Integrated Reporting Integrated reporting is considered a new approach to reporting to meet the challenges and needs of the 21st century which is built on the basics of reporting environmental, social, governance reporting and management commentary based on the interdependence of these reports [26]. As for the definition integrated reporting in The International Framework (January 2021) which revised The International Framework (December 2013) are: “An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation, preservation or erosion of value over the short, medium and long term”[18]. The long-term vision of the International Integrated Reporting Council (IIRC) is embedded integrated thinking in the business world, both private and public sectors, facilitated by integrated reporting as the main form of corporate reporting. There is integrated reporting and integrated thinking will result in productive and efficient capital allocation, where such capital allocation will lead to financial stability and sustainable development [19]. The purpose of integrated reporting according to the IIRC are: (1) improve the quality of information available to capital providers so as to enable more efficient and productive capital allocation; (2) a more cohesive and efficient approach to corporate reporting, by unifying various differences in reporting and communicating factors that materially influence the company's ability to create value over time; (3) improving accountability and governance for various forms of capital (financial, manufactured, intellectual, human, social and relationship, And natural) and provides an understanding of the interrelationships between these various types of capital; (4) support integrated thinking, decision-making and actions focused on value creation in the short, medium and long term [18]. Integrated reporting is still a complex concept and the subject of debate since it was first discussed in 2009. Various definitions integrated reporting has been proposed to describe how an organization's strategy, governance, performance, and prospects can create value in the short, medium, and long term [27]. Table 2. Definitions Integrated Reporting. No Conceptualization Reference 1 Concise communication of how an organization's strategy, governance, performance and prospects create value in the context of the external environment Busco, et al. [28] 2 A holistic and integrated representation of a company's performance in terms of its finances and sustainability Jensen and Berg [29] 3 Governance, financial capital, intellectual capital, social capital and environmental capital on the same platform Abeysekera [17] 4 Reports that combine financial and narrative information, including environmental, social and governance issues Eccles, et al. [25] 5 Focus on elements of intellectual capital and corporate social responsibility Tweedie and Martinov- Bennie [30] In the context of this research, the definition of integrated reporting is more widely supported by researchers and adopted in many studies [28, 29, 31, 32] [30]. This definition covers both financial and non-financial aspects of the company. 2026 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate 3. Research Methodology The method used in this research is a Systematic Literature Review using guidelines Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) [33]. Systematic Review has an important role because it can provide a synthesis of a particular field of knowledge, be able to see which future research priorities can be identified, answer questions that cannot be answered by individual studies, identify a problem in a study that must be corrected in future research and can produce or evaluate theories about how or why a phenomenon occurs [34]. The data collection carried out in this research comes from scientific publications indexed in the database Scopus. When searching for scientific articles, enter the keyword in the Scopus database below: TITLE-ABS-KEY("Integrated reporting") AND (LIMIT-TO (SRCTYPE,"j")) AND (LIMIT- TO (SUBJAREA,"BUSI")) AND ( LIMIT-TO ( PUBYEAR,2013) OR LIMIT-TO (PUBYEAR,2014) OR LIMIT-TO (PUBYEAR,2015) OR LIMIT-TO (PUBYEAR,2016) OR LIMIT-TO (PUBYEAR,2017) OR LIMIT-TO (PUBYEAR,2018) OR LIMIT-TO (PUBYEAR,2019) OR LIMIT-TO ( PUBYEAR,2020) OR LIMIT-TO ( PUBYEAR,2021) OR LIMIT-TO ( PUBYEAR,2022) OR LIMIT-TO (PUBYEAR,2023)) AND (LIMIT-TO (LANGUAGE,"English")) AND (LIMIT-TO ( EXACTKEYWORD,"Integrated Reporting")) Keywords above using the procedure boolean operator to filter the number of scientific articles where the articles being filtered include: (1) The research area includes fields of Business, Management, and Accounting; (2) publication was carried out in the 2013-2023 period; (3) is final stage publication (4) document type is a journal article; (5) articles use English. Inclusion and exclusion criteria were carried out to re-screen journal articles obtained from the database scopus. The use of inclusion and exclusion criteria is intended so that the selected articles are truly able to answer the problem formulation in the research. The inclusion and exclusion criteria in this study are as follows: 3.1. Inclusion Criteria 1. IC1: journal articles are a type of quantitative research 2. IC2: journal articles discussing questions in problem formulation, namely the theories used, indicators used and influencing factors integrated reporting. 3. IC3: journal articles Q1 and Q2 4. IC4: journal articles available online full text. 3.2. Exclusion Criteria 1. EC1: journal articles are a type of qualitative research 2. EC2: journal articles do not discuss questions in problem formulation, namely the theories used, indicators used and influencing factors integrated reporting. 3. EC3: journal article not available online full text. 4. Results and Discussion 4.1. Research Results Data bibliometrix based on database source scopus processed with software RStudio takes advantage package bibliometrix to be able to provide an overview related to the dataset that has been taken. The data used is as follows: 2027 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate Table 3. General Information Regarding Data. Description Results Timespan 2013:2023 Sources (Journals, Books, etc) 143 Documents 301 Annual Growth Rate % 23,28 References 18067 Source: biblioshiny for bibliometrix. Bradford's Law is a bibliometric principle that helps identify journals or core sources in a particular field. The core idea is that a few journals (Zone 1) will provide the majority of articles on a particular topic, while later zones will require more journals to achieve the same coverage. In analyzing the integrated reporting topic landscape, the following observations can be made based on the data provided. Bradford's Law is very useful for identifying the most important academic or research journals. Table 4 lists 5 primary sources that are important for anyone studying integrated reporting where these primary sources are likely to have strong influence, a rigorous peer review process, and in- depth discussion. Therefore, researchers, academics, and practitioners should prioritize these journals for publication and literature review. Figure 1. Core sources by Bradford’s Law. 2028 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate Table 4. Top 5 core courses by Bradford’s Law. Source Rank Freq CumFreq Zone Meditari Accountancy Research 1 24 24 Zone 1 Journal of Intellectual Capital 2 22 46 Zone 1 Business Strategy and The Environment 3 20 66 Zone 1 Accounting, Auditing and Accountability Journal 4 19 85 Zone 1 Sustainability Accounting, Management and Policy Journal 5 18 103 Zone 1 Source: bibliophile for bibliometrics. Based on the literature extraction process in accordance with the selection criteria, 30 journal articles were obtained. The literature extraction process used The PRISMA flow diagram as in the image below: Figure 2. PRISMA Flow Diagram. Source: https://estech.shinyapps.io/prisma_flowdiagram/ Based on the literature extraction process above, below is presented a list of 30 selected journal articles that will be carried out further analysis, namely https://estech.shinyapps.io/prisma_flowdiagram/ https://estech.shinyapps.io/prisma_flowdiagram/ 2029 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate Table 5. Selected Journal Article Data. No Journal Publisher Freak 1 Abacus Wiley 1 2 Asian Review of Accounting Emerald 1 3 Business Strategy and the Environment Wiley 6 4 Cogent Business & Management Taylor and Francis 1 5 Corporate Governance Emerald 1 6 Corporate Social Responsibility and Environmental Management Wiley 4 7 Economic Research Taylor and Francis 1 8 European Accounting Review Taylor and Francis 2 9 Journal of Applied Accounting Research Emerald 1 10 Journal of Cleaner Production Elsevier 1 11 Journal of Financial Reporting and Accounting Emerald 3 12 Journal of Intellectual Capital Emerald 1 13 Journal of International Financial Management and Accounting Wiley 1 14 Meditari Accountancy Research Emerald 4 15 Sustainability MDPI 2 6. Discussion 6.1. Grand Research Theory Integrated Reporting Theory is a very useful tool to help with many things in the academic field, including: (1) organizing thoughts and ideas about the world; (2) explain and produce interconnected relationships between individuals, groups and organizations; (3) increasing predictions and expectations related to individuals, groups and organizations; and (4) achieving a better understanding of the world [35]. Research Topics integrated reporting is of course based on relevant theories in order to be able to organize ideas, explain and predict relationships between individuals, groups and organizations and is expected to provide a better understanding regarding the application and adoption of new reporting models. Based on the vision and values of the organization, integrated reporting combines various dimensions of organizational performance to show how the organization's vision and values are internalized inside and outside the organization [17]. Research conducted Cooray, et al. [36] uses agency theory based on the need for a mechanism that must be established to control management behavior and force it to act in the best interests of shareholders, therefore a corporate governance mechanism is needed to be able to reduce agency problem by controlling management behavior through a monitoring mechanism and ensuring accountability. Integrated reporting is expected to be a comprehensive reporting tool because it contains disclosure of financial and non-financial aspects simultaneously, so that it can be used agency theory in research integrated reporting explains a framework connecting corporate governance mechanisms with disclosures made by management, this is a form of transparency and accountability which is expected to be able to reduce information asymmetry [37-41]. Research related to disclosures carried out by an organization can be explained by agency theory, which in this theory explains the contractual relationship that occurs between two parties called agent and principal. When there is a contract, there can be differences in interests between the principal and the principal agent where the actions performed by agent is not fully in accordance with the interests of the principal, this occurs because of information asymmetry, therefore the disclosure made by management is expected to help to reduce the information asymmetry that occurs. The existence of a good corporate governance mechanism is a means of supervision and control so that management can make the necessary disclosures to reduce information asymmetry and agency problem [42-45]. Besides agency theory, research by topic integrated reporting use stakeholder theory. Research conducted[45-47]. Revealed that stakeholder theory can explain how a company expands its disclosures in order to meet expectations related to information, both information relating to financial aspects and non-financial information, so that the use of stakeholder theory in research integrated reporting 2030 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate emphasizes the existence of the power of stakeholders and the ability of stakeholders to pressure organizations to meet their expectations regarding information needs. An organization must consider the expectations of its stakeholders, this cannot be separated from the level of ability of these stakeholders to influence business activities so that through the perspective of disclosing information, both information relating to financial and non-financial aspects, it is the rights of stakeholders to obtain information, p. this is in line with the company's ethical-moral reporting responsibilities [48]. Furthermore, research conducted by [53], [54], [55] provides a context view stakeholder theory which is related to ethical-moral (normative) and strategic-managerial (instrumental) approaches, in ethical-moral (normative) states that an entity must consider the expectations of its stakeholders, so that in this perspective all stakeholders have the same right to know information, both information relating to financial aspects and non-financial aspects relating to social, environmental and governance aspects, this is of course to be in line with ethical-moral reporting responsibilities, whereas according to the strategic-managerial (instrumental) approach stakeholder theory can consider different levels of influence from stakeholders so that in meeting stakeholders' information needs it must be relevant from a strategic point of view and disclosure must be demand driven and related to requests for information from stakeholders. In perspective stakeholder theory, an organization must consider the expectations of its stakeholders regarding the need for information, regardless of the level of its ability to influence business activities. So specifically, stakeholder theory is a theory that can explain how an organization can expand their disclosures to meet the expectations of their stakeholders regarding information, both information involving financial aspects and non-financial information [36, 39, 40, 45, 48]. Furthermore, the value created by an organization does not only come from within the organizational environment, but can also be influenced by factors outside the organization, namely through relationships with its stakeholders [36]. Institutional theory is a theory that is considered capable of explaining the tendency of companies to adopt reporting practices other than reporting involving financial aspects, especially if the company is in the same industry [37]. The existence of institutional pressure greatly influences the disclosure practices carried out, especially in large companies, apart from that, the legal system adopted by a country can also influence the institutional practices carried out by an organization [31, 47, 49, 50]. According to Nakajima and Inaba [40] there is an in-between slice agency theory And legitimacy theory where there is an agency relationship between the company and society at large, this causes the company to act in accordance with the values that apply in society, therefore the company tries to gain legitimacy by making the necessary disclosures, this is of course in line with voluntary disclosure theory. By having a disclosure made by the company, of course this will be able to reduce the existence of information asymmetry so that it will have an impact on signals in an effort to provide information that is in accordance with the expectations of stakeholders, especially shareholders, so it can be concluded that agency theory, stakeholder theory and signaling theory intersecting with each other related to reducing information asymmetry and fulfilling the expectations of stakeholders. Companies must ensure that their strategy is not only aimed at shareholders or providers of financial capital, but must pay attention to other parties who will influence or be affected by the company's actions, the intersection between stakeholder theory And legitimacy theory can be seen from a framework where the macro framework can be seen from legitimacy theory where the actions taken by a company must look at broad aspects, while the micro framework can be seen from stakeholder theory, this can be bridged by voluntary disclosure theory in relation to the information disclosed in order to maintain the company's legitimacy and in order to meet the expectations of stakeholders [46-48, 51]. Voluntary disclosure is carried out to provide relevant information so as to reduce information asymmetry [32]. It is hoped that the quality of better disclosure will improve understanding of analyzes related to company performance and help analyzes related to future performance [52]. The larger the size of a company, the greater the number of stakeholders that must be addressed. Therefore, it is necessary to disclose more detailed information through a voluntary reporting format as 2031 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate a tool to meet the information expectations of stakeholders, related to proprietary cost theory, larger companies have more funds available to prepare and disseminate new reporting practices and thus are less affected by these costs. However, the information will be disclosed if the benefits exceed the costs both internally and externally [37, 53]. With disclosure practices in particular integrated reporting can be useful as a signal to investors that the company has high stakeholder involvement and has high quality compared to other companies in the same industry, in addition to the existence of a disclosure integrated reporting is considered an innovation in the reporting model carried out by the company so that it uses diffusion of innovation theory can help clarify the adoption or non-adoption of innovations [53]. 6.2. Influencing Factors Integrated Reporting Accountability is the main key concept related to corporate governance which aims to provide information to stakeholders so as to reduce information asymmetry, by using governance mechanism variables, namely board size, Independence of board, CEO duality, gender diversity, composition of the audit committee, the presence of a separate risk management committee to determine factors that influence quality Integrated Reporting where the sample used was 44 companies registered in Colombo Stock Exchange, Sri Lanka in the 2014-2017 research period, of the six variables, only two variables support the hypothesis, namely the variable board size And the presence of a separate risk management committee as a factor influencing quality integrated reporting, research findings indicate that the focus of corporate governance in Sri Lanka focuses on financial reporting which is a mandatory requirement, not on the broader concept of corporate reporting which concerns financial and non-financial aspects [36]. The attributes of a company's board play an important role regarding the effectiveness of the reporting presented by a company. Large companies that have been around for a long time will of course maintain their reputation so that the company has many stakeholders that must be met through various types of information that are able to create value. Apart from that, the role of the audit committee is expected to help monitor and carry out review on financial reports incl integrated reporting. using a sample of the top 100 listed firms in South Africa in the research period, namely 2010-2018, empirical evidence was found of an average increase in quality integrated reporting in the top 100 companies in South Africa, this shows that there is a commitment from companies in South Africa, especially the top 100 companies to implement integrated reporting as the main form of communication to its stakeholders. Using variables board committee attributes which is measured based on board size, board independence, board gender diversity, board expertize. Firm attributes which is measured based on firm size, firm age, firm growth, firm profitability. Audit committee attributes which is measured based on audits committee size, audit committee independence, audit committee financial expertize, audit committee meeting. This research found empirical evidence that Board committee attributes, firm attributes, audit committee attributes are factors that influence quality integrated reporting [48]. Research conducted Girella, et al. [37] looked at factors influencing the voluntary adoption of integrated reporting into two characteristics, namely company characteristics and country characteristics using a sample of 349 companies from 19 countries. The results of the research show that the characteristics of the company being measured berdasarkan size of the firm, profitability, market‐tobook ratio, And board size empirically proven as factors influencing the adoption of voluntary disclosure integrated reporting Meanwhile, from country characteristics measured based on the CPI, country risk rating, collectivism empirically proven as factors influencing the adoption of voluntary disclosure integrated reporting. Corporate governance has developed along with issues related to climate change, globalization and the financial crisis where the role of governance plays an important role in rebuilding relationships with investors and other stakeholders, using a sample of 95 companies included in the SBF index in France, research results found empirical evidence of the broad quality of disclosure integrated reporting which is 2032 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate high in France, allowing stakeholders to see more comprehensively regarding strategy, organizational picture, governance and CSR. Furthermore, the influencing factors integrated reporting that is cognitive diversity And audit committee This proves that a fundamental understanding of the importance of governance to improve a company's image can influence financial performance and enable companies to have a competitive advantage [38]. Legal sources in a country can influence company reporting practices. Countries that use the continental European legal system (code-law), companies do not solely have responsibilities to their shareholders, but have responsibilities to all stakeholders. Companies in countries with strong institutional mechanisms are enabled to disclose information to their stakeholders in order to reduce information asymmetry because in countries with strong institutional mechanisms transparency is highly valued by society at large. Conversely, in countries with weak institutional mechanisms, corporate transparency serves as a substitute for the absence of strong institutional mechanisms. By using a sample of 450 of the largest companies based on Fortune magazine's ranking, the research results found empirical evidence that countries based on code-law more likely to implement integrated reporting compared to countries that adhere to the system common law, firms with a weak institutional environment are more motivated to implement integrated reporting and a country's concern regarding sustainable development will encourage implementation integrated reporting [50]. Research conducted by Manes-Rossi, et al. [46] obtained empirical evidence of an increase in the level of relevance of disclosure integrated reporting in 18 state-owned companies in eight European countries (Netherlands, Germany, Italy, Finland, Poland, England, Sweden and Austria), this shows evidence that integrated reporting is a company tool as a form of transparency and accountability that it wants to show to its stakeholders. The results of hypothesis testing show that government ownership, external assurance, investor protection and global reporting initiative guidelines adoption influence the quality of disclosure integrated reporting. Research conducted Oktorina, et al. [53] using 148 companies in 29 countries where the research empirically proves the existence of product market competition from potential entrants, then a company will increase the extent of integrated reporting disclosure, meanwhile product market competition from existing rivals it will actually reduce the company's tendency to make extensive disclosures integrated reporting, this is because in increasingly tight competition among existing competitors, companies tend not to disclose information (about value creation) to avoid the effects of competitors using this information. The competency of accountants in a country will improve the quality of voluntary disclosure integrated reporting on companies in that country while company reputation has no influence on the quality of voluntary disclosure integrated reporting. The audit committee functions to protect the interests of shareholders through supervision and monitoring of corporate reporting both regarding financial and non-financial aspects. With the existence of an audit committee in a company's governance structure it is hoped that it can influence audit processes and policies and increase quality information disclosure. Using a sample of 125 international companies that publish integrated reporting in 2017, empirical evidence was obtained that the role of the audit committee as seen from the number of members, independence, expertise in the financial sector, frequency of audit committee meetings where the number of members, independence and frequency of audit committee meetings/meetings had an effect on the quality of disclosure integrated reporting, while the educational background or expertise in finance of audit committee members has no effect on the quality of disclosure integrated reporting [44]. Research conducted Raimo, et al. [43] with a sample of 152 international companies, obtained empirical evidence that company ownership structure can influence the quality of disclosure integrated reporting Where ownership concentration, managerial ownership, state ownership negatively affects the quality of disclosure integrated reporting which means that the higher the ownership structure, the higher the quality of disclosure integrated reporting getting lower, meanwhile institutional ownership has a positive effect on the quality of disclosure integrated reporting. 2033 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate Using a sample of 134 international companies that adopted integrated reporting originating from 26 different countries, research Vitolla, et al. [42] empirically proves that board size, board independence, board, diversity, board activity has an influence on the quality of disclosure integrated reporting, it is that board characteristics which is measured based on board size, board independence, board, diversity, board activity is one of the key factors to emphasize the importance of information transparency behavior. Research conducted Vitolla, et al. [54] used a sample of 135 international companies that adopted integrated reporting in 2017 from 28 countries looking at perspectives that can influence the quality of disclosure integrated reporting that is national culture, by using Hofstede's cultural dimensions that is power distance, individualism, masculinity, uncertainty avoidance, long term orientation And indulgence where the research results are only one cultural dimensions that is long term orientation which has no effect on the quality of disclosure integrated reporting. The results of this study indicate a relationship between national culture theory and stakeholder theory Where Hofstede's cultural dimensions contribute to understanding the philosophy underlying management activities because of the values of national culture provide the basis for the vision and mission in which the company operates. The increasing attention to environmental issues has led to non-governmental organizations becoming observers and helping the government to campaign for environmental awareness. These organizations can put pressure on companies that do not care about environmental issues, because this also creates customers who interested in these issues in addition to issues such as consumer rights, consumer protection or consumer privacy. Employees play an important role in a company, therefore employee management is very important. Employees are interested in information related to the company's financial performance, work environment and safety, career development programs and equality. Research conducted Vitolla, et al. [55] used a sample of 145 companies that had adopted integrated reporting, empirically proving the existence of pressure from stakeholder both internal and external which are measured by variables customers pressure, environmental organization pressurand, employees pressure, shareholders pressure and governments pressure can affect the quality of disclosure integrated reporting. Research conducted by Vitolla, et al. [49] used a sample of 87 publishing financial institutions integrated reporting in 2017, obtained empirical evidence that firm characteristics which is seen based on profitability, firm size, financial leverage and legal system is a factor that influences the quality of disclosure integrated reporting. Research conducted Wang, et al. [45] used a sample of the 100 largest companies listed on the Stock Exchange Johannesburg in the 2012-2015 research period, evidence was obtained that governance mechanisms are a guarantee of disclosure integrated reporting. Research conducted by Fuhrmann [47] using a sample of 2000 companies in the 2012-2016 research period obtained empirical evidence that disclosure integrated reporting influenced by the characteristics of a company such as lower profitability, market-to-book value higher, level leverage lower levels of market concentration in a particular industry. Apart from the characteristics of a company, there is a higher social performance and the legal system adopted, namely civil law is a factor that can influence disclosure integrated reporting, this is in line with the results of research Frias- Aceituno, et al. [31] which provides empirical evidence that companies located in countries that adhere to a civil law legal system are more likely to create and publish integrated reporting. Research conducted Lai, et al. [51] using a sample of 52 companies, hypothesized in his research that a weaker ESG disclosure rating is more likely to be adopted. integrated reporting unacceptable, it provides evidence that the company does not use integrated reporting to improve the quality of sustainability disclosures, as measured by the Bloomberg score. Company size as a factor that can influence adoption integrated reporting, whereas higher leverage, lower profitability, firms in environmentally sensitive industries is not a factor that can influence adoption integrated reporting. Based on previous descriptions, research with topics integrated reporting Of course, it is interesting to study in more depth because currently there is a phenomenon that shows an increasing 2034 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 3: 2022-2037, 2025 DOI: 10.55214/25768484.v9i3.5740 © 2025 by the authors; licensee Learning Gate trend in corporate reporting using integrated reporting and currently existing standard setters are aggressively promoting this form of corporate reporting model to various countries throughout the world. Based on this, empirical evidence is needed on the factors that influence the adoption of integrated reporting, what is no less important is the theoretical foundation that is built as a foundation for conducting research integrated reporting. 7. Conclusion The theoretical basis used in research on integrated reporting is dominated by the foundation agency theory and stakeholder theory. Apart from these two theories, other theories are used in research on integrated reporting institutional theory, legitimacy theory, signaling theory, proprietary cost theory, diffusion of innovation theory, and voluntary disclosure theory. Factors or determinants that influence integrated reporting can be seen into two factors, namely (1) Internal factors such as governance mechanisms, company characteristics, and ownership structure; (2) External factors such as legal origin, institutional quality, country characteristics, national culture, stakeholders pressure, competition from new entrants and country-level accounting. Research related to integrated reporting shows a very rapid development trend, but for the research context, especially which will use samples from companies in Indonesia that do not yet require implementation of integrated reporting This is an interesting thing considering that one of the professional associations in Indonesia has issued integrated reporting guidelines. Study integrated reporting for the context in Indonesia, you can look at it in terms of readiness for use integrated reporting as the main reporting medium for companies, both in terms of company readiness, the readiness of practicing accountants, and the extent to which academics know and understand integrated reporting. Remember integrated reporting is a new paradigm in the context of corporate reporting, use the Diffusion of Innovation Theory to study in more depth regarding readiness to adopt integrated reporting. Apart from that, from the research results above, the majority of researchers use content analysis as the dominant indicator in measuring integrated reporting, future researchers can look at developing measurement indicators of integrated reporting for example by using a questionnaire instrument to see the extent of understanding and readiness for implementation integrated reporting for the context of companies in Indonesia. Transparency: The authors confirm that the manuscript is an honest, accurate, and transparent account of the study; that no vital features of the study have been omitted; and that any discrepancies from the study as planned have been explained. This study followed all ethical practices during writing. Copyright: © 2025 by the authors. This open-access article is distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). References [1] R. Orens and N. 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