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Global Developments in Integrated Reporting and a Model Suggestion for Turkey

Year 2017, Volume: 4 Issue: 8 - DECEMBER, 18 - 36, 15.12.2017
https://doi.org/10.20860/ijoses.334739

Abstract

The International
Integrated Reporting Board (IIRC) will shed light on the decisions of
information users worldwide; "Integrated reporting" provides the need
for information on goals, strategies and value creation. Integrated reporting is
a new reporting system based on transparency and accountability principles that
demonstrates the creation of short, medium and long term value of financial and
non-financial data in the context of capital goods.



In this study, based on the integrated reports
of the four companies that were successful in integrated reporting in the
world, Content, presentation and philosophical bases and aimed to create a
roadmap for integrated reporting processes in large scale enterprises operating
in Turkey by analyzing the value creation as a theoretical components of the
integrated report, general principles, quality of information and report
content literature review
.

References

  • ACCA. (2014). Understanding Investors: The Changing Corporate Perspective. London: The Association of Chartered Certified Accountants. s. 18 http://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/pol-afb-ui04.pdf
  • Akarçay, Ç. (2014). Sürdürülebilirlik Muhasebesi Standartları Kurulu. Öneri Dergisi, ss. 1-11
  • Akgün, A. E. vd. (2009). Bilgi Yönetimi ve Öğrenen Örgütler, Ankara: Eflatun Yayınevi.
  • Arslan, V. ve YILMAZ, G. (2010). Karar Destek Amaçlı Bir Raporlama Aracı. Bilişim Teknolojileri Dergisi, Cilt: 3, Sayı: 1, İstanbul.
  • Aras, G. ve Sarıoğlu, G. U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. TUSİAD, Ekim 2015 Yayın No: T/2015, 10-567
  • Argüden Akademi. (2015). Entegre Rapor. http://argudenacademy.org/docs/content/ ArgudenAkademi_EntegreRapor_2015.pdf, (Erişim Tarihi: 25.08.2016).
  • Aydın, S. (2015a). Entegre Raporlama. İstanbul: Türkmen Kitabevi.
  • Aydın, S. (2015b). Kurumsal Raporlamanın Evrilme Sürecine İlişkin Bir İrdeleme. Mali Çözüm Dergisi, Cilt: 25, Sayı: 130, ss. 67-78
  • Aydın, S. (2015). Kurumsal Raporlamanın Evrilme Sürecine İlşkin Bir İrdeleme. Mali Çözüm, İSMMO, Temmuz Ağustos 2015, http://archive.ismmmo.org.tr/docs/malicozum/130malicozum/004_Yrd.Do%C3%A7.Dr._Sevgi_AYDIN_.pdf
  • Baron R. (2014). The Evolution of Corporate Reporting for Integrated Performance, Background paper for the 30th Round Table on Sustainable Development 25 June 2014 OECD Headquarters, Paris.
  • http://www.oecd.org/sdroundtable/papersandpublications/The%20Evolution%20of%20Corporate%20Reporting%20for%20Integrated%20Performance.pdf
  • Borsa İstanbul (BİST). (2014). Şirketler İçin Sürdürebilirlik Rehberi. http://www. borsaistanbul.com/data/kilavuzlar/surdurulebilirlik-rehberi.pdf (Erişim Tarihi: 14.06.2016).
  • Busco, C. vd. (Editör). (2013). Integrated Reporting: Concepts and Cases that Redefine Corporate Accountability. Springer International Publishing Switzerland.
  • Busco, C. vd. (Editör). (2013). Integrated Reporting: Concepts and Cases that Redefine Corporate Accountability. Switzerland: Springer International Publishing. p111-126.
  • Büdeyri, T. ve Kısa, A. (2016). Entegre Raporlama(Er): Literatür Araştırması. Proceedings of SOCIOINT 2016 3rd International Conference on Education, Social Sciences and Humanities, http://ocerint.org/socioint16_e-proceedings/abstracts/papers/281.pdf
  • Center for Ethical Business Cultures. (2010). History of Corporate Responsibility: The Shape of a History, 1995 – 2004, History of Corporate Responsibility Project, Preliminary Project Planing Papaer 2005, Working Paper No: 1. http://www.cebcglobal.org/wp-content/uploads/2015/02/CSR-The_Shape_of_a_History.pdf
  • Çakmak, N. Bilgi Merkezlerinin Yönetiminde “Balanced Scorecard (BSC) : Dengeli Kurumsal Karne Yaklaşımı. TMMOB Mimarlar Odası Kütüphanesi, Ankara- ÜNAK’05 Bilgi Hizmetlerinin Organizasyonu ve Pazarlaması, İstanbul, 22-24 Eylül 2005, ss. 260-279
  • Çalkıvik, K. (2013). Entegre Raporlama Dönemi Başlıyor. EKOIQ Dergisi, Sayı: 32.
  • DADA, Adefolami. (2015). Benefit of International Integrated Reporting Framework to all Economies. The News, http://thenewsnigeria.com.ng/ 2015/11/benefit-of-international-integrated-reporting-framework-to-all-economies/, (Erişim Tarihi: 10.10.2016).
  • Demirtaş, Burak ve Argan, M. (2015). Büyük Veri ve Pazarlamadaki Dönüşüm: Kuramsal Bir Yaklaşım. Pazarlama ve Pazarlama Araştırmaları Dergisi, Sayı: 15, ss. 1-21
  • Doğru, B. (2015). Entegre Raporlama. IN magazine TEID (Etik ve İtibar Derneği) Yayını, Ocak Şubat Mart 2015, Sayı: 1, s.50-52. https://view.joomag.com/inmagazine-say%c4%b1-1-ocak-%c5%9eubat-mart/0930821001441205920
  • Doğru, B. (2015). Geçmişe Değil, Geleceğe Konuşmak: Entegre Raporlama. Etik ve İtibar Derneği INmagazine Yazıları, http://www.teid.org/entegre-raporlama/, (Erişim Tarihi: 10.09.2016).
  • Eceles, R. G. ve Serafeim G. (2015). Corporate and Integrated Reporting: A Functional Perspective, Harvard Business School, http://www.top1000funds.com/wp-content/uploads/2015/07/Corporate-and-integrated-reporting-a-functional-perspective.pdf
  • Eccles, R. G. ve Krzus, M. P. (2010). One Report Integrated Reporting for a Sustainable Strategy. John Wiley & Sons, Inc., Hoboken, New Jersey: Published Simultaneously in Canada.
  • Eccles, R. G. ve Spiesshofer, B. (2015). Integrated Reporting for a ReImagined Capitalism. Working Paper, Harvard Business School, http://www.hbs.edu/faculty/Publication%20Files/16-032_3860cfaa-ebd3-4d7e-ac9a-53272ca8cc2d.pdf
  • Eccles, R. G. ve Krzus, M. P. (2015). The İntegrated Reporting Movement : Meaning, Momentum, Motives, and Materiality, New Jersey: John Wiley & Sons, Inc.
  • EY. (2014). Integrated Reporting: Elevating Value. http://www.ey.com/ Publication/vwLUAssets/EY-Integrated-reporting/$FILE/EY-Integrated-reporting.pdf, (Erişim Tarihi: 27.08.2016).
  • Garcia-Sanchez, I. M. (2013). The Cultural System and Integrated Reporting, International Business Review, Volume 22, Issue 5. Global Reporting Initiative (GRI). (2014). G4 Sürdürülebilirlik Raporlaması Kılavuzları – Raporlama İlkeleri ve Standart Bildirimler. https://www. globalreporting.org/resourcelibrary/Turkish-G4-Part-One.pdf , (Erişim Tarihi: 10.09.2016).
  • Gold, F. (2014). Entegre Yıllık Rapor. https://www.goldfields.co.za/reports/ annual_report_2014/integrated/index.php (Erişim Tarihi: 15.08.2016).
  • GRI. (2013). G4 Sürdürülebilirlik Raporlaması Kılavuzları. https://www.globalreporting.org/resourcelibrary/Turkish-G4-Part-One.pdf Hoque, M. E. (2017). Why Company Should Adopt Integrated Reporting? International Journal of Economics and Finance International Journal of Economics and Financial, 7(1), 241 - 248.
  • https://www.researchgate.net/publication/312318057_Why_Company_Should_Adopt_Integrated_Reporting IAAER. (2016). Factors Affecting Preparers and Auditors Judgements About Materiality and Conciseness in Integrated Reporting, http://www.accaglobal.com/content/dam/ACCA_Global/Technical/integrate/pi-materiality-conciseness-ir-.pdf
  • IIRC. (2013). Consultation Draft of the International <IR> Framework, Integrated Reporting. http://integratedreporting.org/wp-content/uploads/2013/03/Consultation-Draft-of-the-InternationalIRFramework.pdf , (Erişim Tarihi: 27.05.2017).
  • IIRC. (2011). Towards Integrated Reporting Communicating Value in The 21st Century, International Integrated Reporting Council, İngiltere. International Integrated Reporting Council. (2013). Capitals Background Paper for IR.
  • IRRCI. (2013). Integrated Financial and Sustainability Reporting in the United States, Investor Responsibility Research Center Institute, New York.
  • Kargın, S. vd. (2013). Entegre Raporlama: Yeni Bir Raporlama Perspektifi”, Muhasebe ve Vergi Uygulamaları Dergisi, Cilt:6, Sayı: 1
  • Kaya, U. vd. (2016). Yeni Bir Kurumsal Raporlama Yaklaşımı Olarak Entegre Raporlama ve Dünyadaki Uygulama Örnekleri Üzerine Bir Araştırma. Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, Sayı:11, ss. 85-101.
  • Madrakhimova, F. (2013). History of Development of Corporate Social Responsibility, Journal of Business and Economics, June 2013, Volume 4, No. 6, pp. 509-520 http://academicstar.us/UploadFile/Picture/2014-6/201461410571606.pdf.
  • Mio, C. (Editör). (2016). Integrated Reporting: A New Accounting Disclosure, London: Palgrave Macmillan.
  • Nylander, J. (2015). Why ‘Integrated Reporting’ Attracts Investors. Forbes, http://www.forbes.com/sites/jnylander/2015/11/11/why-integrated-reporting-attracts-investors/#59a0153a7671, (Erişim Tarihi: 28.08.2016).
  • Pamukçu, F. (2011). Finansal Raporlama ile Kamuyu Aydınlatma ve Şeffaflıkta Kurumsal Yönetimin Önemi. Muhasebe ve Finansman Dergisi, ss.133-148
  • SAICA. (2013). Integrated Thinking: an Exploratory Survey. http://integratedreporting.org/resource/saica-integrated-thinking-an-exploratory-survey/
  • SAP. (2015). Entegre Rapor. http://go.sap.com/integrated-reports/2015/en.html (Erişim Tarihi: 25.08.216).
  • Sasol. (2014). Yıllık Entegre Rapor. http://www.sasol.com/extras/annual-integrated-report/docs/3d/Sasol_IAR2014/sasol-iar-2014/, (Erişim Tarihi: 03.08.2016).
  • Standard Bank. (2014). Yıllık Entegre Rapor. http://annualreport2014. standardbank.com/, (Erişim Tarihi: 27.07.2016).
  • Serafeim, G. (2014). Integrated Reporting and Investor Clientele. Harvard Business School Working Paper, https://dash.harvard.edu/bitstream/handle/1/12111355/14-069%20(2).pdf?sequence=4
  • Southwest. (2015). Tek Rapor. http://www.southwestonereport.com/2015/#/, (Erişim Tarihi: 10.08.2016). Uluslararası Entegre Raporlama Konseyi. (2013). Uluslararası Entegre Raporlama <ER> Çerçevesi. http://integratedreporting.org/wp-content/uploads/2015/ 03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-Turkish.pdf, (Erişim Tarihi: 03.11.2016).
  • Üreten, A. ve Ercan, M. K. (2000). Firma Değerinin Tespiti ve Yönetimi, Gazi Kitabevi, Ankara.
  • Yaz, D. A. (2014). Entegre Raporlamanın Doğuşu. Borsa Gündem, http://www.borsagundem.com/yazarlar/entegre-raporlamanin-dogusu-yazisi/252582, (Erişim Tarihi: 10.11.2016).
  • Zeff, S. A. (2012). The Objectives of Financial Reporting: A Historical Analysis, http://www.icaew.com/~/media/corporate/files/events/2012/regions/london/objectives%20of%20financial%20reporting/objectives%20of%20financial%20reporting.ashx
  • www.devveri.com, (01.07.2016).
  • www.spk.gov.tr, (10.07.20169.
  • www.tkyd.org, (30.08.2016).
  • http://static.globalreporting.org/report-pdfs/2015/f73d63f94f22e71f2ea394104fcd4813.pdf

Entegre Raporlamada Küresel Gelişmeler ve Türkiye İçin Bir Model Önerisi

Year 2017, Volume: 4 Issue: 8 - DECEMBER, 18 - 36, 15.12.2017
https://doi.org/10.20860/ijoses.334739

Abstract

Uluslararası
Entegre Raporlama Kurulu (IIRC) dünya çapında, bilgi kullanıcıların kararlarına
ışık tutacak; hedeflere, stratejilere ve değer yaratmaya ilişkin bilgi
gereksinimini “entegre raporlama” ile sağlamaktadır. Entegre raporlama,
şeffaflık ve hesap verilebilirlik ilkeleri temelinde, finansal ve finansal
olmayan verilerin, sermaye ögeleri bağlamında kısa, orta ve uzun vadede değer
yaratımını gösteren yeni bir raporlama sistemidir.



Bu çalışma da, dünyada entegre raporlamada başarılı dört şirketin entegre
raporları baz alınarak; içerik, sunum ve felsefi temelleri bakımından
incelenmiş ve entegre raporun teorik bileşenleri olarak değer yaratma, genel
ilkeler, bilginin niteliği ve rapor içeriği literatür incelemesi ile analiz
edilmek suretiyle Türkiye’de faaliyette bulunan büyük ölçekli işletmelere
entegre raporlama süreçlerine yönelik bir yol haritası oluşturulması
hedeflenmiştir.

References

  • ACCA. (2014). Understanding Investors: The Changing Corporate Perspective. London: The Association of Chartered Certified Accountants. s. 18 http://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/pol-afb-ui04.pdf
  • Akarçay, Ç. (2014). Sürdürülebilirlik Muhasebesi Standartları Kurulu. Öneri Dergisi, ss. 1-11
  • Akgün, A. E. vd. (2009). Bilgi Yönetimi ve Öğrenen Örgütler, Ankara: Eflatun Yayınevi.
  • Arslan, V. ve YILMAZ, G. (2010). Karar Destek Amaçlı Bir Raporlama Aracı. Bilişim Teknolojileri Dergisi, Cilt: 3, Sayı: 1, İstanbul.
  • Aras, G. ve Sarıoğlu, G. U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. TUSİAD, Ekim 2015 Yayın No: T/2015, 10-567
  • Argüden Akademi. (2015). Entegre Rapor. http://argudenacademy.org/docs/content/ ArgudenAkademi_EntegreRapor_2015.pdf, (Erişim Tarihi: 25.08.2016).
  • Aydın, S. (2015a). Entegre Raporlama. İstanbul: Türkmen Kitabevi.
  • Aydın, S. (2015b). Kurumsal Raporlamanın Evrilme Sürecine İlişkin Bir İrdeleme. Mali Çözüm Dergisi, Cilt: 25, Sayı: 130, ss. 67-78
  • Aydın, S. (2015). Kurumsal Raporlamanın Evrilme Sürecine İlşkin Bir İrdeleme. Mali Çözüm, İSMMO, Temmuz Ağustos 2015, http://archive.ismmmo.org.tr/docs/malicozum/130malicozum/004_Yrd.Do%C3%A7.Dr._Sevgi_AYDIN_.pdf
  • Baron R. (2014). The Evolution of Corporate Reporting for Integrated Performance, Background paper for the 30th Round Table on Sustainable Development 25 June 2014 OECD Headquarters, Paris.
  • http://www.oecd.org/sdroundtable/papersandpublications/The%20Evolution%20of%20Corporate%20Reporting%20for%20Integrated%20Performance.pdf
  • Borsa İstanbul (BİST). (2014). Şirketler İçin Sürdürebilirlik Rehberi. http://www. borsaistanbul.com/data/kilavuzlar/surdurulebilirlik-rehberi.pdf (Erişim Tarihi: 14.06.2016).
  • Busco, C. vd. (Editör). (2013). Integrated Reporting: Concepts and Cases that Redefine Corporate Accountability. Springer International Publishing Switzerland.
  • Busco, C. vd. (Editör). (2013). Integrated Reporting: Concepts and Cases that Redefine Corporate Accountability. Switzerland: Springer International Publishing. p111-126.
  • Büdeyri, T. ve Kısa, A. (2016). Entegre Raporlama(Er): Literatür Araştırması. Proceedings of SOCIOINT 2016 3rd International Conference on Education, Social Sciences and Humanities, http://ocerint.org/socioint16_e-proceedings/abstracts/papers/281.pdf
  • Center for Ethical Business Cultures. (2010). History of Corporate Responsibility: The Shape of a History, 1995 – 2004, History of Corporate Responsibility Project, Preliminary Project Planing Papaer 2005, Working Paper No: 1. http://www.cebcglobal.org/wp-content/uploads/2015/02/CSR-The_Shape_of_a_History.pdf
  • Çakmak, N. Bilgi Merkezlerinin Yönetiminde “Balanced Scorecard (BSC) : Dengeli Kurumsal Karne Yaklaşımı. TMMOB Mimarlar Odası Kütüphanesi, Ankara- ÜNAK’05 Bilgi Hizmetlerinin Organizasyonu ve Pazarlaması, İstanbul, 22-24 Eylül 2005, ss. 260-279
  • Çalkıvik, K. (2013). Entegre Raporlama Dönemi Başlıyor. EKOIQ Dergisi, Sayı: 32.
  • DADA, Adefolami. (2015). Benefit of International Integrated Reporting Framework to all Economies. The News, http://thenewsnigeria.com.ng/ 2015/11/benefit-of-international-integrated-reporting-framework-to-all-economies/, (Erişim Tarihi: 10.10.2016).
  • Demirtaş, Burak ve Argan, M. (2015). Büyük Veri ve Pazarlamadaki Dönüşüm: Kuramsal Bir Yaklaşım. Pazarlama ve Pazarlama Araştırmaları Dergisi, Sayı: 15, ss. 1-21
  • Doğru, B. (2015). Entegre Raporlama. IN magazine TEID (Etik ve İtibar Derneği) Yayını, Ocak Şubat Mart 2015, Sayı: 1, s.50-52. https://view.joomag.com/inmagazine-say%c4%b1-1-ocak-%c5%9eubat-mart/0930821001441205920
  • Doğru, B. (2015). Geçmişe Değil, Geleceğe Konuşmak: Entegre Raporlama. Etik ve İtibar Derneği INmagazine Yazıları, http://www.teid.org/entegre-raporlama/, (Erişim Tarihi: 10.09.2016).
  • Eceles, R. G. ve Serafeim G. (2015). Corporate and Integrated Reporting: A Functional Perspective, Harvard Business School, http://www.top1000funds.com/wp-content/uploads/2015/07/Corporate-and-integrated-reporting-a-functional-perspective.pdf
  • Eccles, R. G. ve Krzus, M. P. (2010). One Report Integrated Reporting for a Sustainable Strategy. John Wiley & Sons, Inc., Hoboken, New Jersey: Published Simultaneously in Canada.
  • Eccles, R. G. ve Spiesshofer, B. (2015). Integrated Reporting for a ReImagined Capitalism. Working Paper, Harvard Business School, http://www.hbs.edu/faculty/Publication%20Files/16-032_3860cfaa-ebd3-4d7e-ac9a-53272ca8cc2d.pdf
  • Eccles, R. G. ve Krzus, M. P. (2015). The İntegrated Reporting Movement : Meaning, Momentum, Motives, and Materiality, New Jersey: John Wiley & Sons, Inc.
  • EY. (2014). Integrated Reporting: Elevating Value. http://www.ey.com/ Publication/vwLUAssets/EY-Integrated-reporting/$FILE/EY-Integrated-reporting.pdf, (Erişim Tarihi: 27.08.2016).
  • Garcia-Sanchez, I. M. (2013). The Cultural System and Integrated Reporting, International Business Review, Volume 22, Issue 5. Global Reporting Initiative (GRI). (2014). G4 Sürdürülebilirlik Raporlaması Kılavuzları – Raporlama İlkeleri ve Standart Bildirimler. https://www. globalreporting.org/resourcelibrary/Turkish-G4-Part-One.pdf , (Erişim Tarihi: 10.09.2016).
  • Gold, F. (2014). Entegre Yıllık Rapor. https://www.goldfields.co.za/reports/ annual_report_2014/integrated/index.php (Erişim Tarihi: 15.08.2016).
  • GRI. (2013). G4 Sürdürülebilirlik Raporlaması Kılavuzları. https://www.globalreporting.org/resourcelibrary/Turkish-G4-Part-One.pdf Hoque, M. E. (2017). Why Company Should Adopt Integrated Reporting? International Journal of Economics and Finance International Journal of Economics and Financial, 7(1), 241 - 248.
  • https://www.researchgate.net/publication/312318057_Why_Company_Should_Adopt_Integrated_Reporting IAAER. (2016). Factors Affecting Preparers and Auditors Judgements About Materiality and Conciseness in Integrated Reporting, http://www.accaglobal.com/content/dam/ACCA_Global/Technical/integrate/pi-materiality-conciseness-ir-.pdf
  • IIRC. (2013). Consultation Draft of the International <IR> Framework, Integrated Reporting. http://integratedreporting.org/wp-content/uploads/2013/03/Consultation-Draft-of-the-InternationalIRFramework.pdf , (Erişim Tarihi: 27.05.2017).
  • IIRC. (2011). Towards Integrated Reporting Communicating Value in The 21st Century, International Integrated Reporting Council, İngiltere. International Integrated Reporting Council. (2013). Capitals Background Paper for IR.
  • IRRCI. (2013). Integrated Financial and Sustainability Reporting in the United States, Investor Responsibility Research Center Institute, New York.
  • Kargın, S. vd. (2013). Entegre Raporlama: Yeni Bir Raporlama Perspektifi”, Muhasebe ve Vergi Uygulamaları Dergisi, Cilt:6, Sayı: 1
  • Kaya, U. vd. (2016). Yeni Bir Kurumsal Raporlama Yaklaşımı Olarak Entegre Raporlama ve Dünyadaki Uygulama Örnekleri Üzerine Bir Araştırma. Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, Sayı:11, ss. 85-101.
  • Madrakhimova, F. (2013). History of Development of Corporate Social Responsibility, Journal of Business and Economics, June 2013, Volume 4, No. 6, pp. 509-520 http://academicstar.us/UploadFile/Picture/2014-6/201461410571606.pdf.
  • Mio, C. (Editör). (2016). Integrated Reporting: A New Accounting Disclosure, London: Palgrave Macmillan.
  • Nylander, J. (2015). Why ‘Integrated Reporting’ Attracts Investors. Forbes, http://www.forbes.com/sites/jnylander/2015/11/11/why-integrated-reporting-attracts-investors/#59a0153a7671, (Erişim Tarihi: 28.08.2016).
  • Pamukçu, F. (2011). Finansal Raporlama ile Kamuyu Aydınlatma ve Şeffaflıkta Kurumsal Yönetimin Önemi. Muhasebe ve Finansman Dergisi, ss.133-148
  • SAICA. (2013). Integrated Thinking: an Exploratory Survey. http://integratedreporting.org/resource/saica-integrated-thinking-an-exploratory-survey/
  • SAP. (2015). Entegre Rapor. http://go.sap.com/integrated-reports/2015/en.html (Erişim Tarihi: 25.08.216).
  • Sasol. (2014). Yıllık Entegre Rapor. http://www.sasol.com/extras/annual-integrated-report/docs/3d/Sasol_IAR2014/sasol-iar-2014/, (Erişim Tarihi: 03.08.2016).
  • Standard Bank. (2014). Yıllık Entegre Rapor. http://annualreport2014. standardbank.com/, (Erişim Tarihi: 27.07.2016).
  • Serafeim, G. (2014). Integrated Reporting and Investor Clientele. Harvard Business School Working Paper, https://dash.harvard.edu/bitstream/handle/1/12111355/14-069%20(2).pdf?sequence=4
  • Southwest. (2015). Tek Rapor. http://www.southwestonereport.com/2015/#/, (Erişim Tarihi: 10.08.2016). Uluslararası Entegre Raporlama Konseyi. (2013). Uluslararası Entegre Raporlama <ER> Çerçevesi. http://integratedreporting.org/wp-content/uploads/2015/ 03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-Turkish.pdf, (Erişim Tarihi: 03.11.2016).
  • Üreten, A. ve Ercan, M. K. (2000). Firma Değerinin Tespiti ve Yönetimi, Gazi Kitabevi, Ankara.
  • Yaz, D. A. (2014). Entegre Raporlamanın Doğuşu. Borsa Gündem, http://www.borsagundem.com/yazarlar/entegre-raporlamanin-dogusu-yazisi/252582, (Erişim Tarihi: 10.11.2016).
  • Zeff, S. A. (2012). The Objectives of Financial Reporting: A Historical Analysis, http://www.icaew.com/~/media/corporate/files/events/2012/regions/london/objectives%20of%20financial%20reporting/objectives%20of%20financial%20reporting.ashx
  • www.devveri.com, (01.07.2016).
  • www.spk.gov.tr, (10.07.20169.
  • www.tkyd.org, (30.08.2016).
  • http://static.globalreporting.org/report-pdfs/2015/f73d63f94f22e71f2ea394104fcd4813.pdf
There are 53 citations in total.

Details

Journal Section Research Articles
Authors

Orhan Elmacı 0000-0002-7137-6211

Şerafettin Sevim 0000-0002-6925-5648

Publication Date December 15, 2017
Submission Date August 15, 2017
Acceptance Date September 17, 2017
Published in Issue Year 2017 Volume: 4 Issue: 8 - DECEMBER

Cite

APA Elmacı, O., & Sevim, Ş. (2017). Entegre Raporlamada Küresel Gelişmeler ve Türkiye İçin Bir Model Önerisi. Uluslararası Sosyal Ve Eğitim Bilimleri Dergisi, 4(8), 18-36. https://doi.org/10.20860/ijoses.334739

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INDEX COPERNİCUS [ICI], Eurasian Scientific Journal Index [ESJI], ISAM [Makaleler Veri Tabanı], SOBIAD, Scilit, İdeal Online
tarafından dizinlenmekte.

TÜBİTAK/ULAKBİM(TR) SBVT tarafından izlenmektedir.