MUHASEBE ORTAMINDAKİ GÜNCEL DEĞİŞMELER VE FİNANSAL OLMAYAN RAPORLAMA GLOBAL RAPORLAMA GİRİŞİMİVE BİR ÖRNEK OLAY

Öz

Günümüzde muhasebe ortamında ve çevresinde büyük değişmeler olmaktadır. Bunlardan ilki, bilginin hazırlanmasını ve dağıtılmasını hızlandıran ve maliyetini azaltan teknoloji alanında; ikincisi, daha hızlı ulaşım yöntemleri ve bilgilerin anında temin edilmesi ile dünyayı tek bir dev pazara dönüştüren globalleşme ile ortaya çıkan gelişmeler; son olarak da, gün geçtikçe büyük yatırımcıların, sivil toplum örgütlerinin, müşterilerin, tedarikçilerin,yerel ahalinin, sigortacıların yani başka bir deyişle “hak iddia edenlerin” stakeholder yarattıkları etkidir. Bu çokönemli değişmeler iş hayatında önemli gelişmelere yol açmıştır. Özellikle, firmalar sadece finansal raporları değil, içinde bulundukları çevre, beraber çalıştıkları işçiler, hissedarlar, çevre insanları, müşteriler ve diğer hak sahipleri için finansal olmayan raporlar yayınlamak zorundadır. Bu nedenle, sürdürülebilir bir gelecek için sürdürülebilir raporlama bir zorunluluktur

Anahtar Kelimeler

• Finansal-Olmayan Raporlama, Sürdürebilirlik Raporlaması, Sosyal Sorumluluk, İş Ahlâ

Öz

In recent years there has been dramatic changes in the accounting environment. First, the technology has beendeveloped to such a point that has made information preparation and dissemination inexpensive. A second important development is the globalization that converted the world into a huge market due to availability of speedy transportation methods and information. A last major change is the concentration of power in hands of biginvestors, NGOs, customers, suppliers, local people, pension funds namely “stakeholders”. These dramaticchanges have also caused important developments in the understanding of social responsibility and business ethics of the firms. In compliance with these new perceptions the firms have to prepare and disseminate not onlyconventional financial reports but also non-financial reports or sustainble reports that disclose all major developments regarding to environment, community, society, human rights, safety, pollution, workers, local citizens,investors and other stakeholders. So a sustainable reporting is a must for a sustainable future

Anahtar Kelimeler

• Non-financial reporting, Sustainability reporting, Social Responsibility, Business Ethics, Stakeholders, Governance, Accountability.

Kaynakça

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