Kiswanto Kiswanto, Rahmawati Rahmawati, Doddy Setiawan, Y. Anni Aryani
This research aims to provide a foundation and overview of research in the field of CIR. This research provides a literature review of CIR research, especially the development and state of the art of CIR research over the past four decades. This research method uses systematic analysis based on bibliometric analysis. This research examines databases in Proquest and selected manuals of the last four decades. The results show that there is still an interesting debate regarding the determinants of CIR disclosure in each country. In addition, it illustrates how researchers in each country conducted the last four decades of CIR research. Therefore, the results of this study provide guidance and a literature review on future research—especially the impact of regulations and standards in each in the voluntary disclosure of CIR. In addition, corporate reporting regulators in each country can review the CIR disclosure policy, which is still voluntary. There has been no research that has created the state of the art of corporate internet reporting. © 2024, Malque Publishing. All rights reserved.
Faculty of economics and business, Sebelas Maret University, Indonesia; Faculty of economics and business, Universitas Negeri Semarang, Indonesia
