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

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... 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.