Formulate and Explain the Model of Effective Factors of Integrated Reporting

Integrated Reporting As the latest development of reporting, it has created a new era of providing and communicating financial and non-financial information and value creation. This has made business sustainability and social responsibility more important. The main purpose of this study is to formulate and explain the model of factors affecting integrated reporting by heuristic mixed method. For this purpose, first the qualitative part, using the data method of the foundation and interviewing 19 experts by snowball sampling method, integrated reporting categories and stimuli including causal conditions, background conditions, intervening conditions, strategies and consequences were formulated and modeled. The final was presented. In the quantitative part, research hypotheses were developed and to test them, a questionnaire was designed and information was collected by 368 people who did not participate in the qualitative part. Hypotheses were collected and tested by structural equation method using smart PLS software. The results of the quantitative stage showed that the causal category (legal requirements and conditions and political and economic relations) affects the central category (integrated reporting), the central category (integrated reporting) affects strategies, the intervening condition (instructions and characteristics of the company's management) It affects the strategies, the context conditions (accountability and evaluation system and company facilities) affect the strategies and the leaders (creating a responsible institution and setting the standard and training) affect the consequences.