The role of board diversity on the relationship between corporate governance, human capital and integrated reporting: a systematic literature review approach
by Nur Zharifah Che Adenan; Roshima Said
International Journal of Critical Accounting (IJCA), Vol. 12, No. 5, 2021

Abstract: The paper aims to analyse the existing literature on the role of board diversity on the relationship between corporate governance, human capital and integrated reporting (IR) by using systematic literature review method. The review protocol guideline which is called PRISMA has been used in the study. The PRISMA has identified the accurate related articles and there were four stages in the systematic review process by using main databases (Scopus and WoS), and also one supporting database (Google Scholar). The analysis was based on a thematic analysis that shaped four subjects; to be specific, board diversity, corporate governance components, human capital, and integrated reporting. These main themes have led the author to come across 13 sub-themes. The study will offer a lot of significant contributions towards the body of knowledge to adhere to better reports using IR since it gives more than a few benefits to the company itself.

Online publication date: Mon, 24-Jan-2022

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