Table 2.

Inclusion criteria for the dataset preparation.

keywords	‘Integrated’, ‘Non-financial’, ‘Sustainability’, ‘Reporting’, ‘Company’	These keywords were selected after in-depth review of the scientific articles published on the subject. Particular attention was paid to the term ‘non-financial’, proposed with the orthographic sign ‘-’ as it is semantically correct and used in the scientific context.
BOOLEAN OPERATORS	‘And’, ‘Or’	Both operators were employed as they linked the conditions together. Specifically, ‘And’ was used where results should have matched with all the specified keywords, while ‘Or’ was used where results were supposed to match with one of the specified keywords.
DOCUMENT TYPE	Article
SUBJECT AREAS	Business, Management, and Accounting	Appropriate subject area in relation to the topic under study.
LANGUAGE	English
TIME PERIOD	January 01, 2010–04/22/2022	2010 is the marking year for the creation and establishment of the International Integrated Reporting Council (IIRC) to promote and disseminate the new sustainability reporting system.

Source: Original material from the author.