The effect of ownership structure on integrated reporting: a research in EU countries

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dc.contributor.authorGurbuz, Cennet
dc.contributor.authorDurmus, Ahmet Fethi
dc.contributor.authorBekci, Ismail
dc.date.accessioned2026-04-04T13:33:00Z
dc.date.available2026-04-04T13:33:00Z
dc.date.issued2025
dc.departmentİnönü Üniversitesi
dc.description.abstractThe study focuses on the impact of the ownership structure of companies operating in 17 European Union countries on the quality of integrated reporting. For this purpose, panel data analysis was applied to the sample obtained from a data set consisting of 17 European Union countries for the years 2010-2021. The IRM variable regarding integrated reporting quality was used as the dependent variable. Share ownership (CHS), employee ownership (NSEO), and corporate ownership variables related to the ownership structure were examined as independent variables. Corporate ownership structure is discussed separately as investment company ownership (NSICO) and pension fund ownership (NSPFO). The findings reveal the positive impact of ownership concentration on integrated reporting quality, especially in companies with moderate integrated reporting scores. In addition, within the scope of corporate ownership, investment fund ownership and partial pension fund ownership have a positive impact on integrated reporting. However, the results indicate that employee ownership reduces the quality of integrated reporting. The study will shed light on the studies to be carried out on reporting the environmental activities of ownership structures in EU countries and making more accurate decisions for investors.
dc.identifier.doi10.1504/IJBE.2025.149340
dc.identifier.issn1740-0589
dc.identifier.issn1740-0597
dc.identifier.issue4
dc.identifier.scopus2-s2.0-105020408756
dc.identifier.scopusqualityQ3
dc.identifier.urihttps://doi.org/10.1504/IJBE.2025.149340
dc.identifier.urihttps://hdl.handle.net/11616/108863
dc.identifier.volume16
dc.identifier.wosWOS:001603596000004
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherInderscience Enterprises Ltd
dc.relation.ispartofInternational Journal of Business Environment
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_WOS_20250329
dc.subjectclosely held stock ownership
dc.subjectcorporate ownership structure
dc.subjectemployee ownership
dc.subjectEuropean Union
dc.subjectintegrated reporting
dc.subjectownership structure
dc.titleThe effect of ownership structure on integrated reporting: a research in EU countries
dc.typeArticle

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