Year 2020, Volume 22 , Issue , Pages 20 - 46 2020-02-25

IIRC ÇERÇEVESİ KAPSAMINDA ENTEGRE RAPORLARDAKİ İÇERİK ÖĞELERİNİN TÜRKİYE VE ULUSLARARASI KARŞILAŞTIRILMASI VE ENTEGRE RAPORLARIN DÜZENLENMESİNDE SÜRDÜRÜLEBİLİRLİK RAPORLARINDAKİ BİLGİLERİN KULLANIMI
THE EXAMINATION OF INTERNATIONAL AND TURKISH INTEGRATED REPORTS’ CONTENT ELEMENTS WITHIN THE FRAMEWORK OF IIRC AND THE USE OF INFORMATION IN SUSTAINABILITY REPORTS FOR INTEGRATED REPORTING

Banu SULTANOĞLU [1] , Nalan AKDOĞAN [2]


Integrated Reporting, which is based on Integrated Thinking, is a new form of corporate reporting that an enterprise conveys information about the creation of value in the short, medium and long term to its stakeholders with a holistic and strategic perspective. The purpose of the integrated report is to shortly and briefly explain the value created by the enterprise over time, in particular, to its creditors and all other stakeholders. In this study, the integrated reports of international and Turkish companies that are prepared in accordance with IIRC Framework are examined and analyzed comparatively in terms of “Content Elements”. As a result, Turkish companies’ integrated reporting is found to be insufficient compared to international ones especially in terms of providing information about future and also the number of Turkish companies preparing integrated report is very few. In this study, it is also found that, relevant information from sustainability reports can be used in integrated reports, however some additional information is still needed.

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Primary Language tr
Subjects Management
Journal Section ANABOLUM
Authors

Orcid: 0000-0003-0114-1553
Author: Banu SULTANOĞLU (Primary Author)
Institution: İHSAN DOĞRAMACI BİLKENT ÜNİVERSİTESİ
Country: Turkey


Orcid: 0000-0001-8168-6152
Author: Nalan AKDOĞAN
Institution: BAŞKENT ÜNİVERSİTESİ
Country: Turkey


Dates

Publication Date : February 25, 2020

APA SULTANOĞLU, B , AKDOĞAN, N . (2020). IIRC ÇERÇEVESİ KAPSAMINDA ENTEGRE RAPORLARDAKİ İÇERİK ÖĞELERİNİN TÜRKİYE VE ULUSLARARASI KARŞILAŞTIRILMASI VE ENTEGRE RAPORLARIN DÜZENLENMESİNDE SÜRDÜRÜLEBİLİRLİK RAPORLARINDAKİ BİLGİLERİN KULLANIMI. Muhasebe Bilim Dünyası Dergisi , 22 () , 20-46 . DOI: 10.31460/mbdd.646683