I am writing my masters thesis about a new concept of non-financial reporting (Integrated Reporting). However, there already have been numerous (I will call them "traditional") concepts of non-financial reporting and a lot of people researched them. The new concept is somehow related to the old concepts.

My actual question: Is there any possibility (research method, design etc) or would it at least make sense to take insights from research about the traditional concepts and somehow relate them to the new concept?

I thought about it in this way:
-collect claimed benefits by proponents of the new framework
-discuss them with insights (criticism etc.) on traditional reporting
-formulate challenges for the new concept

This would be a purely theoretical driven research...

Thanks in advance