Business model in the perspective of the integrated report: an analysis of scientific publications
International Journal of Development Research
Business model in the perspective of the integrated report: an analysis of scientific publications
Received 19th January, 2021; Received in revised form 28th January, 2021; Accepted 14th February, 2021; Published online 30th March, 2021
Copyright © 2021, Claudia Reis Barbalho et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This article aims to make a survey of the referring academic production to the articles that deal with the subject Business Model in the perspective of the Integrated Reporting, and to present a theoretical scene on the subject by means of a critical analysis of the identified contents. One is about an exploratory, bibliometric research, carried out by means of systematic revision of the literature published in the scientific databases national and internationally recognized. As a result, it was observed that the most prolific authors are the Italians and the South Africans. The most repeated keywords had been: Integrated Reporting, Business Model and Sustainability Report. The methodological procedures used for the production of the articles are balanced between the qualitative and quantitative method, with prominence for the multivariate statistical techniques, in the quantitative cases and analysis of content in the qualitative cases. As contributions of this article, the fact is distinguished to describe the available knowledge to facilitate the bibliographical research according to the subject; they still have, as relevant contributions to identify techniques of research used to deal with the subject and to identify the contributions of specialists who wrote on the subject as well as identifying existing gaps.