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ENTEGRE RAPORLAMA İLKELERİ ÇERÇEVESİNDE TÜRKİYE ve DÜNYA ÖRNEKLERİYLE BİR İNCELEME

Yıl 2022, Cilt: 21 Sayı: 65, 113 - 136, 21.01.2022

Öz

Günümüzde bilgiye erişimin teknolojik gelişmelerle birlikte kolaylaşması bilgiye olan talebi de giderek
arttırmaktadır. Kuruluşların paydaşları ile iletişim araçlarından olan kurumsal raporlamalardaki
kapsam da değişen bu duruma ayak uyduracak şekilde, mevcut raporlara gelen yeni düzenlemeler ve
de yeni tür raporlama çeşitleriyle gün geçtikçe genişlemektedir. Tüm paydaşların karar alma ve görüş
edinme süreçlerinde finansal bilgiler artık tek başına yeterli değildir. Günümüzde sadece mevcut finansal
durum ve ilgili dönemin finansal performansı değil, gelecekte yaratılabilecek olası değerlerin
tahmin edilmesi ve paydaşlara iletilmesi de bir gerekliliktir. Gelecekte yaratılacak bu değer ile ilgili
kişiler, finansal veriler ile finansal olmayan verilerin birleştirilmesi sonucunda oluşacak kriterlere göre
karar verme eğilimindedirler. Bu eğilim, bir kuruluşun stratejisi, kurumsal yönetim ve finansal performansı
ile sosyal, çevresel ve ekonomik çevresi arasındaki ilişkiyi gösteren, kuruluşun değer yaratmak
için neler yapılabileceğinin anlaşılabilir ve sade bir biçimde sunulmasını amaç eden entegre raporları
doğurmuştur. Bu incelemede, Türkiye ve Dünya’da entegre raporlama yapan şirketlerin söz konusu
raporlarının, bulunduğu ülke ve sektörleri düzeyindeki belirleyicileri ışığında incelenip, tespitlerden
faydalanılarak entegre raporların standartlaşamaması eleştirileri Entegre Raporlama Çerçevesi özelinde
sorgulanmıştır. Ülkeler arası karşılaştırılabilir ve şirket düzeyindeki belirleyiciler fark etmeksizin
kullanılabilir bir raporlama için, entegre düşüncenin özüne uygun en iyi uygulama örnekleri sunulmuştur.

Kaynakça

  • - Albertini E.. (2018). Integrated Reporting: An Exploratory Study Of French Companies. Journal of Management and Governance, 23(2019), 513–535.
  • - Aluchna, M., Hussain, N. ve Roszkowska-Menkes, M.. (2019). Integrated Reporting Narratives: The Case of an Industry Leader. Sustainability 2019 MDPI, 11(976), 1–16.
  • - Aras, G., ve Sarıoğlu, G.. (2015). Kurumsal Raporlamada Yeni Donem: Entegre Raporlama. TUSİAD, T/2015, 10-567.
  • - Burke, J., ve Clark, C.. (2016). The Business Case For Integrated Reporting: Insights From Leading Practitioners, Regulators, And Academics. Business Horizon Keeley School of Business, 59, 1–16.
  • - Cavicchi, C., Oppi, C. ve Vagnoni, E.. (2019). On The Feasibility Of Integrated Reporting In Healthcare: A Context Analysis Starting From A Management Commentary. Journal of Management and Governance, 23(2019), 345–371.
  • - Chiucchi, M.S. (2013), Measuring And Reporting Intellectual Capital: Lessons Learnt From Some Interventionist Research Projects, Journal of ntellectual Capital, July 2013, 14(3).
  • - Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated Reporting: A Structured Literature Review. Accounting Forum 4a(3), 166-185.
  • - Eccles, R. G. ve Serafeim, G. (2013). The Performance Frontier: Innovating for a Sustainable Strategy. Harvard Business Review, May 2013, https://hbr.org/2013/05/the-performance-frontier-innovating-for-a-sustainable-strategy
  • - Ergüden, E., Kaya, T. ve Sayar Z. (2016). Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6(1), 29–34.
  • - Flower, J. (2015). The International Integrated Reporting Council: A Story Of Failure. Critical Perspectives on Accounting, 27(March), 1–17.
  • - Garcia-Sanchez, I., Rodrigues-Ariza, L. ve Frias-Aceituno, J.. (2013). The Cultural System And Integrated Reporting. International Business Review, 22(2013), 828–838.
  • - Girella, L., Rossi, P. ve Zambo, S.. (2019). Exploring The Firm And Country Determinants Of The Voluntary Adoption Of Integrated Reporting. Business Strategy and the Environment, 28(2019), 1323–1340.
  • - Kaya, Pınar H.. (2015) . Entegre Raporlama Sisteminin Ortaya Çıkış Sebepleri ve Şirketlere Sağlayacağı Faydalar. Muhasebe ve Denetime Bakış Dergisi, 19 (28), 114-130.
  • - Oluwamayowa, O. (2019). Examining The Association Between Quality Of Integrated Reports And Corporate Characteristics. Heliyon, 5(2019), 1–8.
  • - Topçu, K.M. ve Korkmaz, G.. (2015). Entegre Raporlama: Kavramsal Bir İnceleme. Dokuz Eylül Üniversitesi İİBF Dergisi, 30 (1), 1-22.
  • - Velte, P. ve Stawinoga, M.. (2016). Integrated Reporting: The Current State of Empirical Research, Limitations And Future Research Implications. J Manag Control Springer-Verlag Berlin Heidelberg, 28 (1), 275-320.
  • - Vaz, N., Fernandez-Feijoo B. ve Ruiz, S.. (2016). Integrated reporting: An International Overview. Business Ethics: A European Review, 25 (4), 577-591.
  • - Yılmaz, B., Atik, M. ve Okyay, A.. (2017). Geleceğin Raporlama Sistemi: Entegre Raporlama. Muhasebe ve Denetime Bakış Dergisi, 17 (52), 95-108.

A REVIEW OF TURKEY’S AND WORLDWIDE EXAMPLES WITHIN INTEGRATED REPORTING FRAMEWORK

Yıl 2022, Cilt: 21 Sayı: 65, 113 - 136, 21.01.2022

Öz

Nowadays, the ease of access to information with technological developments boosts the demand for
information. The scope of corporate reporting, which is one of the communication tools of organizations
with their stakeholders, is expanding day by day with new regulations and new types of reporting
to keep up with this changing situation. Financial information alone is no longer sufficient in the decision-
making and opinion-making processes of all stakeholders. Today, not only the current financial
situation and the financial performance of the relevant period, but also estimating the possible values
that can be created in the future and communicating them to the stakeholders is a necessity. People
who are interested in this value to be created in the future tend to decide according to the criteria that
will be formed because of combining financial data with non-financial data. This trend has generated
integrated reports that show the relationship between an organization’s strategy, corporate governance
and financial performance, and its social, environmental, and economic environment, aiming to present
in an understandable and simple way what the organization can do to create value. In this examination,
the reports of companies that make integrated reporting in Turkey and Worldwide are examined
in the light of the determinants at the level of the country and their sectors, and the criticisms of the
inability to standardize the integrated reports are questioned in the context of the Integrated Reporting
Framework. Best practice examples in line with the essence of integrated thinking are presented for
a report that is intercountry comparable and can be used regardless of company-level determinants.

Kaynakça

  • - Albertini E.. (2018). Integrated Reporting: An Exploratory Study Of French Companies. Journal of Management and Governance, 23(2019), 513–535.
  • - Aluchna, M., Hussain, N. ve Roszkowska-Menkes, M.. (2019). Integrated Reporting Narratives: The Case of an Industry Leader. Sustainability 2019 MDPI, 11(976), 1–16.
  • - Aras, G., ve Sarıoğlu, G.. (2015). Kurumsal Raporlamada Yeni Donem: Entegre Raporlama. TUSİAD, T/2015, 10-567.
  • - Burke, J., ve Clark, C.. (2016). The Business Case For Integrated Reporting: Insights From Leading Practitioners, Regulators, And Academics. Business Horizon Keeley School of Business, 59, 1–16.
  • - Cavicchi, C., Oppi, C. ve Vagnoni, E.. (2019). On The Feasibility Of Integrated Reporting In Healthcare: A Context Analysis Starting From A Management Commentary. Journal of Management and Governance, 23(2019), 345–371.
  • - Chiucchi, M.S. (2013), Measuring And Reporting Intellectual Capital: Lessons Learnt From Some Interventionist Research Projects, Journal of ntellectual Capital, July 2013, 14(3).
  • - Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated Reporting: A Structured Literature Review. Accounting Forum 4a(3), 166-185.
  • - Eccles, R. G. ve Serafeim, G. (2013). The Performance Frontier: Innovating for a Sustainable Strategy. Harvard Business Review, May 2013, https://hbr.org/2013/05/the-performance-frontier-innovating-for-a-sustainable-strategy
  • - Ergüden, E., Kaya, T. ve Sayar Z. (2016). Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6(1), 29–34.
  • - Flower, J. (2015). The International Integrated Reporting Council: A Story Of Failure. Critical Perspectives on Accounting, 27(March), 1–17.
  • - Garcia-Sanchez, I., Rodrigues-Ariza, L. ve Frias-Aceituno, J.. (2013). The Cultural System And Integrated Reporting. International Business Review, 22(2013), 828–838.
  • - Girella, L., Rossi, P. ve Zambo, S.. (2019). Exploring The Firm And Country Determinants Of The Voluntary Adoption Of Integrated Reporting. Business Strategy and the Environment, 28(2019), 1323–1340.
  • - Kaya, Pınar H.. (2015) . Entegre Raporlama Sisteminin Ortaya Çıkış Sebepleri ve Şirketlere Sağlayacağı Faydalar. Muhasebe ve Denetime Bakış Dergisi, 19 (28), 114-130.
  • - Oluwamayowa, O. (2019). Examining The Association Between Quality Of Integrated Reports And Corporate Characteristics. Heliyon, 5(2019), 1–8.
  • - Topçu, K.M. ve Korkmaz, G.. (2015). Entegre Raporlama: Kavramsal Bir İnceleme. Dokuz Eylül Üniversitesi İİBF Dergisi, 30 (1), 1-22.
  • - Velte, P. ve Stawinoga, M.. (2016). Integrated Reporting: The Current State of Empirical Research, Limitations And Future Research Implications. J Manag Control Springer-Verlag Berlin Heidelberg, 28 (1), 275-320.
  • - Vaz, N., Fernandez-Feijoo B. ve Ruiz, S.. (2016). Integrated reporting: An International Overview. Business Ethics: A European Review, 25 (4), 577-591.
  • - Yılmaz, B., Atik, M. ve Okyay, A.. (2017). Geleceğin Raporlama Sistemi: Entegre Raporlama. Muhasebe ve Denetime Bakış Dergisi, 17 (52), 95-108.
Toplam 18 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm İnceleme Makalesi
Yazarlar

Göktuğ Susmaz 0000-0003-1581-2610

Deniz Umut Doğan 0000-0001-5909-0045

Yayımlanma Tarihi 21 Ocak 2022
Gönderilme Tarihi 2 Kasım 2021
Kabul Tarihi 20 Aralık 2021
Yayımlandığı Sayı Yıl 2022 Cilt: 21 Sayı: 65

Kaynak Göster

APA Susmaz, G., & Umut Doğan, D. (2022). ENTEGRE RAPORLAMA İLKELERİ ÇERÇEVESİNDE TÜRKİYE ve DÜNYA ÖRNEKLERİYLE BİR İNCELEME. Muhasebe Ve Denetime Bakış, 21(65), 113-136.