This study examines digital transformation in the insurance sector within the framework of smart claims management. The aim of the research is to systematically analyze claim-focused digitalization disclosures included in the most recent sustainability reports of insurance companies listed on Borsa Istanbul from the perspectives of production technologies and digital transformation. To this end, a content map and coding framework were developed using content analysis, encompassing five core components: digital claims management, risk and fraud analytics, image processing, scoring systems, and claim cycle time. The codes were graded to reflect the level of evidence intensity and operational concreteness in the reports, and the findings were comparatively evaluated on a company-by-company basis. The results indicate that the extent to which claim-focused digital transformation is represented in sustainability reports is not homogeneous across companies. While some firms provide higher levels of evidence by supporting operational components such as digital claims management and claim cycle time with metrics, analytically intensive and advanced technology-driven components are reported more limitedly and are generally expressed through broad or declarative statements. The study contributes to the literature by conceptualizing smart claims management as an integrated process technology ecosystem that combines operational digitalization, analytical decision support, and advanced automation, and by demonstrating that sustainability reports can serve as an analytical source for the comparative evaluation of digital transformation visibility.
Diker et al. (Tue,) studied this question.