ENTELEKTÜEL SERMAYE RAPORU İÇİNDEKİ SOSYAL BİLGİ

Yıl 2011, Cilt: 25 Sayı: 2, 249 - 264, 08.07.2011

Nurullah Kaya

Öz

Çalışmanın konusu, finansal bilgi çerçevesinde, sosyal rapor ve
entelektüel sermaye raporu gibi iki tablonun bütünleştirilmesidir. Her ikisi de
geçerli iş şartlarında büyük öneme sahip tablolardır. Geçerli şartlarda iki
tablonun amacı ve kapsamı, birbiriyle örtüşmektedir. Soysal bilgi, entelektüel
sermaye raporunda maddi olmayan varlık analizinin farklı bir parçası olarak ele
alınmıştır. Ayrıca, her iki rapor arasındaki yansıma, şirketin kurumsal imajını,
direkt veya endirekt gelişim amacını da açıklamaktadır. Entelektüel sermaye
raporunda sosyal raporu birleştirmenin amacı, entelektüel sermaye raporunun
benzerliklerini, büyük ölçüde esnekliğini ve kapsamlı olduğunu göstermektir.
Bunun faydası, hissedarlar için finansal olmayan bilgilerin basitleştirilerek
sunulması ve rapor hazırlamanın direkt maliyetlerinin azaltılmasıdır.

Anahtar Kelimeler

Entelektüel Sermaye, Sosyal Rapor, Sosyal Bilgi

Kaynakça

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