Conference Paper

KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ

Volume: 20 Number: 2 June 22, 2018
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The World of Accounting Science
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KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ

Abstract

This study aims to reveal integrated reporting situation in the world. For this purpose, the study has been done by using content analysis aimed at all reports which are recorded in integrated reporting examples database on August 2017. While the reports examine, organization profile and general features of integrated reports were identified as two main criteria in the study. According to the data were obtained from the database, total of 256 integrated reports were published by 150 organizations in the world between the years 2011 to 2016. In most of the reports in the database, information about guidelines principles and content elements that identified in the international integrated reporting framework determined as stated in the annual reports of organization. Corporate reports that published namely as integrated annual reports have been found to be most in South Africa. Mainly integrated reports were prepared by organizations which operate in the financial services sectors.


Keywords

References

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Details

Primary Language

Turkish

Subjects

Business Administration

Journal Section

Conference Paper

Authors

Publication Date

June 22, 2018

Submission Date

January 5, 2018

Acceptance Date

June 21, 2018

Published in Issue

Year 2018 Volume: 20 Number: 2

DOI

https://doi.org/10.31460/mbdd.375304

IZ

https://izlik.org/JA28SW34HS

Cite

RIS / Bibtex
APA
Kardeş Selimoğlu, S., & Yeşilçelebi, G. (2018). KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ. Muhasebe Bilim Dünyası Dergisi, 20(2), 316-329. https://doi.org/10.31460/mbdd.375304
AMA
1.Kardeş Selimoğlu S, Yeşilçelebi G. KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ. MODAV-MBDD. 2018;20(2):316-329. doi:10.31460/mbdd.375304
Chicago
Kardeş Selimoğlu, Seval, and Gül Yeşilçelebi. 2018. “KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ”. Muhasebe Bilim Dünyası Dergisi 20 (2): 316-29. https://doi.org/10.31460/mbdd.375304.
EndNote
Kardeş Selimoğlu S, Yeşilçelebi G (June 1, 2018) KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ. Muhasebe Bilim Dünyası Dergisi 20 2 316–329.
IEEE
[1]S. Kardeş Selimoğlu and G. Yeşilçelebi, “KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ”, MODAV-MBDD, vol. 20, no. 2, pp. 316–329, June 2018, doi: 10.31460/mbdd.375304.
ISNAD
Kardeş Selimoğlu, Seval - Yeşilçelebi, Gül. “KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ”. Muhasebe Bilim Dünyası Dergisi 20/2 (June 1, 2018): 316-329. https://doi.org/10.31460/mbdd.375304.
JAMA
1.Kardeş Selimoğlu S, Yeşilçelebi G. KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ. MODAV-MBDD. 2018;20:316–329.
MLA
Kardeş Selimoğlu, Seval, and Gül Yeşilçelebi. “KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ”. Muhasebe Bilim Dünyası Dergisi, vol. 20, no. 2, June 2018, pp. 316-29, doi:10.31460/mbdd.375304.
Vancouver
1.Seval Kardeş Selimoğlu, Gül Yeşilçelebi. KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ. MODAV-MBDD. 2018 Jun. 1;20(2):316-29. doi:10.31460/mbdd.375304

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ENTEGRE RAPORLAMA VE TÜRK İŞLETMELERİNDE UYGULANMASINA İLİŞKİN BİR İNCELEME

Finans Ekonomi ve Sosyal Araştırmalar Dergisi

https://doi.org/10.29106/fesa.610364

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