Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi

Year 2020, Issue: 62, 23 - 35, 06.04.2020

Alperen Çıkıkcı Seçil Sigalı

Abstract

Bu çalışma, denizcilik işletmelerinin finansal ve finansal olmayan raporlarının IIRC (Uluslararası Entegre Raporlama Konseyi) entegre raporlama çerçevesine uygunluğunu analiz etmeyi amaçlamaktadır. Veri seti, 2010-2018 yılları arasında hazırlanan ve yayımlanan uluslararası denizcilik işletmelerinin entegre raporları, yıllık raporları, sürdürülebilirlik raporları ve kurumsal sosyal sorumluluk raporlarını kapsamaktadır. Literatür ve IIRC kavramsal çerçeve boyutlarına göre, raporların ve işletmelerin uyum derecesini gösteren puanları oluşturmak için içerik analizi ve istatistiksel testler uygulanmıştır. Sonuçlar, denizcilik işletmelerinin uyum puanlarının örneklem dönemi içinde artan bir eğilim sergilediğini göstermektedir. Entegre raporlama çerçevesinin etkisi çerçeve öncesi ve çerçeve sonrası sonuçlarının karşılaştırılması ile ölçülmüştür. Sonuçlar işletmelerin uygunluk sonuçlarının çerçeve sonrası dönemde önemli ölçüde yüksek olduğunu göstermektedir.

Keywords

Integrated Reporting, Financial Reporting, Shipping Companies, Sustainability

Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies

Abstract

This study aims to analyze the compliance of shipping companies’ financial and non-financial reports with the IIRC (International Integrated Reporting Council) integrated reporting framework. Integrated reports, annual reports, sustainability reports, and corporate social responsibility reports of international shipping companies issued and published between the years 2010-2018 were used as data. According to literature and the IIRC framework dimensions, content analysis and statistical tests were applied to create scores that show the compliance degree of the reports and companies. Consequently, the compliance score of the shipping companies shows a continuous rise within the sample period. The effect of the integrated reporting framework was examined by comparing the results before and after framework periods. Results show that the compliance scores of companies were significantly higher after the framework period.

Keywords

Integrated reporting, shipping companies, financial reporting, sustainability

References

• Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital, 14(2), 227–245.
• Atkins, J., & Maroun, W. (2015). Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors, Meditari Accountancy Research, 23(2), 197–221.
• Bommel, K. (2014). Towards a legitimate compromise?: An exploration of integrated reporting in the Netherlands. Accounting, Auditing and Accountability Journal, 27(7), 1157–1189.
• Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing and Accountability Journal, 27(7), 1120–1156.
• Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting kramework: Key issues and future research opportunities. Journal of International Financial Management and Accounting, 25(1), 90–119.
• Havlováa, K. (2015). What integrated reporting changed: The case study of early. Procedia Economics and Finance, 34, 231–237.
• International Integrated Reporting Council. (2010). The structure of IIRC. Retrieved From: http://integratedreporting.org/the-iirc-2/ structure-of-the-iirc/.
• International Integrated Reporting Council. (2011). Towards integrated reporting, communicating value in the 21st Century. Retrieved From: http://integratedreporting.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf.
• International Integrated Reporting Council. (2012). Integrated reporting prototype framework. Retrieved From: http://integratedreporting. org/wp-content/uploads/2012/11/23.11.12-Prototype-Final.pdf. (30.06.2019).
• International Integrated Reporting Council. (2013). International integrated reporting framework. Retrieved From: http:// integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf. (09.10.2018).
• Jensen, J. C., & Berg, N. (2012). Determinants of traditional sSustainability reporting versus integrated reporting: An institutionalist approach. Business Strategy and the Environment, 21(5), 299–316.
• Ki-Moon, B. (2016). Maritime transport is ‘Backbone of global trade and the global economy. United Nations. Retrieved From: https:// www.un.org/press/en/2016/sgsm18129.doc.htm.(23.06.2019).
• Krzus, M. P. (2011). Integrated reporting: If not now, when?. Journal of International Accounting, 6 (6), 271– 276.
• Kurochkina, I., Shuvalova, E., & Novozhilova, J. (2017). About formation of the integrated reporting Performance in the process of building a sustainable business of transport and communication companies. Procedia Engineering, 178(2017), 267–277.
• Maroun, W. (2017). Assuring the integrated report: Insights and recommendations from auditors and preparers. The British Accounting Review. 49(3), 329–346.
• Maroun, W., & Atkins, J. (2018).The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Accounting Forum, 42(1), 102–118.
• Mc Vea, J. F., & Freeman, R. E. (2005). A names-and-faces approach to stakeholder management how focusing on stakeholders as individuals can bring ethics and entrepreneurial strategy together. Journal of Management Inquiry. 14(1), 57–69.
• Mio, C., Marco, F., & Pauluzzo, R. (2016). Internal application of IR principles: Generali’s internal integrated reporting. Journal of Cleaner Production, 139 (December), 204–218.
• Oprisor, T. (2015). Auditing integrated reports: Are there solutions to this puzzle? Procedia Economics and Finance, 25(2015), 87–95.
• Oral, T. (2018). Content analysis in integrated reporting. ( Unpublished doctoral dissertation). Malatya: İsmet İnönü University Graduate School of Social Sciences.
• Sigalı, S., & Kaytmaz Balsarı, Ç. (2018). Theoretical insights on integrated reporting and externalities. World of Accounting Science, 20( Special Issue), 859–869.
• Stent, W., & Dowler, T. (2015). Early assessments of the gap between integrated reporting and current corporate reporting. Meditari Accountancy Research, 23(1), 92–117.
• Steyn, M. (2014). Organisational benefits and implementation challenges of mandatory integrated reporting perspectives of senior executives at South African listed companies. Sustainability Accounting, Management and Policy Journal, 5(4), 476–503.
• Stubbs, W., & Higgins, C. (2014). Integrated reporting and internal mechanisms of change. Accounting, Auditing and Accountability Journal, 27(7), 1068–1089.
• United Nations Conference on Trade and Development. (2018). Review of Maritime Transport 2018. Retrieved From: https://unctad.org/ en/PublicationsLibrary/rmt2018_en.pdf. (12.07.2019).
• Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 27(7), 1042–1067.
• De Villiers, C., & Sharma, U. (2018). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, In press. (May 2017). Retrieved From: https://ac.els-cdn.com/S1045235417300606/1-s2.0S1045235417300606-main.pdf?_tid=d042d1b8-be9f-4b0c-b89e cc9f2dcd2b35andacdnat=1543236458_0c7b798c40d7c36054507d7b6f925a15.
• Yılmaz, N. D. (2016). Analysis of integrated reporting from the standpoint of investors and algorithm of integrated investment analysis. (Unpublished master thesis). Kütahya: Dumlupınar University Graduate School of Social Sciences.