TY  - JOUR
T1  - CORPORATE CULTURE IN INTEGRATED REPORTING
AU  - Ozsozgun Caliskan, Arzu
AU  - Esen, Emel
PY  - 2019
DA  - July
DO  - 10.17261/Pressacademia.2019.1055
JF  - PressAcademia Procedia
JO  - PAP
PB  - Suat TEKER
WT  - DergiPark
SN  - 2459-0762
SP  - 6
EP  - 8
VL  - 9
IS  - 1
LA  - en
AB  - Purpose- Corporate culture represents sharedvalues, assumptions, norms, beliefs and strategies of the organization. Bothnational and corporate culture can effect the level of corporate transparency regarding strategic, economic,social, environmental and governance performance. The main purpose of this study is tounderstand the role of cultural system in integrated reporting.Methodology- There is a lack of research onmanagerial attitudes and culture on integrated reporting. In this study, wemake theoretical suggestions for further studies to understand culturaldimensions and its role in integrated reporting. Findings- Findingsshow that stakeholders’ expectations in different cultural system can shape thepresented information in integrated reports how the organization operates andhow it creates and maintains value. Therefore, it is suggested that integratedreports can determined by a corporate cultural system. Also, higher corporateresponsibility as an important aspect of a culture can effect the publishingintegrated reports. Conclusion- Companiesshould adapt the differences in corporate rules, structures, all culturalmechanisms to the practice of integrated reporting. Furthermore, they should bemore concerned with internal process and improving their culture while focusingon reporting.
KW  - Corporate culture
KW  - national culture
KW  - stakeholders
KW  - integrated report
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UR  - https://doi.org/10.17261/Pressacademia.2019.1055
L1  - https://dergipark.org.tr/en/download/article-file/768679
ER  -