Internal Change Mechanism of Integrated Reporting: A Field Study

Creative Commons License

Akbaş A., Coşkun A., Demirkan S., Karamustafa O.

Sustainability, vol.13, no.23, pp.1-17, 2021 (SCI-Expanded)

  • Publication Type: Article / Article
  • Volume: 13 Issue: 23
  • Publication Date: 2021
  • Doi Number: 10.3390/su132313327
  • Journal Name: Sustainability
  • Journal Indexes: Science Citation Index Expanded (SCI-EXPANDED), Social Sciences Citation Index (SSCI), Scopus, Aerospace Database, CAB Abstracts, Communication Abstracts, Food Science & Technology Abstracts, Geobase, INSPEC, Metadex, Veterinary Science Database, Directory of Open Access Journals, Civil Engineering Abstracts
  • Page Numbers: pp.1-17
  • Recep Tayyip Erdoğan University Affiliated: Yes


Integrated reporting has a considerable impact on the decision-making of all stakeholders in firms. Moreover, the increasing importance of integrated reporting has brought about changes in the reporting process. The purpose of this study is to analyze the internal changes in the integrated reporting process in Turkish business entities. To achieve this purpose, a semi-structured interview with managers of these entities was conducted. The data obtained from the interviews were analyzed then the results were evaluated. We find that entities undergo a structural internal change that affects all components of firms in their reporting process, due to the impact of integrated reporting implementation and expectations.