This systematic literature review examines Integrated Reporting (IR) constructs, identifying four distinct categories to enhance the understanding of IR measurement in research. Analyzing 84 seminal studies published in 28 high-quality journals, we systematize the existing IR literature to clarify how different constructs serve diverse research objectives while varying in their adherence to the IR Framework’s guiding principles. Our findings reveal that quantitative IR constructs, often based on readily available databases, face challenges related to data opacity and reliability, whereas qualitative constructs, while addressing these limitations, remain difficult to replicate and scale for large datasets. We provide guidelines for aligning research objectives with suitable constructs and highlight the shortcomings of IR measurement, particularly its predominant focus on report outputs rather than the underlying reporting processes. To address these gaps, we propose a research agenda that integrates input and process-oriented IR constructs and explores the potential of emerging technologies to advance IR research. By bridging the gap between theoretical principles and practical applications, our study contributes to the development of more rigorous and meaningful IR measurement approaches.