TY  - JOUR
TT  - Entegre Raporlamaya Genel Bir Bakış
AU  - Topçu, Güneş
PY  - 2017
DA  - October
DO  - 10.31454/usb.381485
JF  - Çanakkale Onsekiz Mart Üniversitesi Uluslararası Sosyal Bilimler Dergisi
JO  - USBdergi
PB  - Çanakkale Onsekiz Mart University
WT  - DergiPark
SN  - 2564-7695
SP  - 69
EP  - 80
VL  - 2
IS  - 4
KW  - Integrated reporting
KW  - integrated thinking
KW  - sustainability
KW  - stakeholders
KW  - value creation
N2  - Değişen iş ortamıyla finansal bilgilerin yanısıra finansal olmayan bilgiye olan ihtiyaç artmıştır. Bir şirketi tam olarakdeğerlendirmek için yatırımcılar şirketle ilgili tüm bilgileri talep ederler.Ayrıca, 2009'daki küresel mali kriz sonrasında, şirketler kurumsal bilgileredaha az güvenmeye başlamıştır. Onun yerine, analist sunumları, online haberlerve sosyal medya daha güvenilir bulunmaya başlanmıştır. Bu endişelerdenkurtulmak için şirketler, kendileri hakkında daha güvenilir ve eksiksiz bilgiüretmeye çalıştılar.  Bu endişeninsonuçlarından biri de, entegre raporlamadır. Entegre raporlama, şirketinbenzersiz değer üretme gücünü ortaya koyan finansal ve finansal olmayanbilgileri içerdiğinden kurumsal raporlamanın geleceği olarak görülmektedir. Buyazının amacı, entegre raporlamaya neden ihtiyaç duyulduğunu anlatmak, entegreraporlamanın avantajları hakkında bilgi vermek ve entegre raporlamayı uygulayangelişmiş ve gelişmekte olan ülkelerden örnekler vermektir.
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UR  - https://doi.org/10.31454/usb.381485
L1  - https://dergipark.org.tr/en/download/article-file/407840
ER  -