Integrated Reporting as an Academic Research Concept in the Area of Business
, Juan Alejandro Gallegos 2,*, Hugo Moraga-Flores 3 and José Luis Gallizo 4Round 1
Reviewer 1 Report
The paper deals with the interesting new topic of integrated reporting. The literature review is very helpful for understanding the topic.
In the data collection the category management should be included which covers most of the paper on this topic. Furthermore WoS is no longer the property of Thomson&Reuters, but Clarivate Analytics.
It would be helpful to explain why most of the citations refer to the year 2015, what was special in this year?
It is not useful in this context to use the Hirsch index as quality indicator, as it favours old publications and disfavours recent ones. It would be much better to use fixed citation to show the development of citations/awareness over time.
The rest of the paper is useful.
Author Response
A file is attached in response to each of the valuable comments made by the reviewer.
Author Response File: 
Author Response.pdf
Reviewer 2 Report
Dear Authors,
I recommend the paper for publication after some revisions, namely:
- The aim of the paper should be defined more precisely and better justified in the Introduction.
- The “Results” should be better discussed and interpreted from the perspective of the previously presented Literature Review.
- The contributions of the paper should be better defined.
- Future research proposals should be expanded and clarified.
I do hope you find the comments helpful as you move forward with your paper.
Author Response
A file is attached in response to each of the valuable comments made by the reviewer.
Author Response File: Author Response.pdf
Reviewer 3 Report
I would like to preface my review by stating that this is not a area that I consider myself an expert, but also state that I am quite familiar with international commerce and modeling techniques. This includes watching the trend in the roles that particularly large global corporations are expected to address in communicating with their stakeholders, government agencies, and the public in general. The focus of the manuscript is almost entirely focused on capturing who is discussing the subject in the academic literature and some of the interconnections between the various groups. However, what the manuscript does not do is to perform any meaningful analysis of how successful “integrated reporting” has been. I was expecting to see discussions related to:
- Improvements in communication with stakeholders and the public in general,
- Measures of the effectiveness of the communications and impressions of the companies as the result of the integrated reporting approach,
- Communication approaches when the plans/goals of the corporation are either not achieved or have had to be modified due to the dynamics of the areas covered by integrated reporting
- How the integrated reporting techniques/approaches have evolved as the result as a result of the academic contributions,
- What are the levels of acceptance by the various stakeholders of reports crafted by integrated reporting, and
- What is the limit of utility based on the size of the corporations, the sectors covered by the corporation, and the regional nature of the corporation?
In summary, I have no objection of the manuscript being published, but do not find it a major contribution to understanding the new expectations of roles of corporations are expected to play and the challenges in trying to fulfill those new responsibilities.
Author Response
A file is attached in response to each of the valuable comments made by the reviewer.
Author Response File: Author Response.pdf
