Internal Change Mechanism of Integrated Reporting: A Field Study
SUSTAINABILITY, cilt.13, sa.23, 2021 (SCI-Expanded, SSCI, Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 13 Sayı: 23
- Basım Tarihi: 2021
- Doi Numarası: 10.3390/su132313327
- Dergi Adı: SUSTAINABILITY
- Derginin Tarandığı İndeksler: 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
- Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
- Recep Tayyip Erdoğan Üniversitesi Adresli: Evet
Özet
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.