AHP METODUYLA ENTEGRE RAPORLAMA ENDEKSI OLUŞTURULMASINA YÖNELİK BİR MODEL ÖNERİSİ

Year 2025, Volume: 8 Issue: 2, 300 - 319, 01.10.2025

Özben Güldoğan , Hayrettin Usul

https://doi.org/10.32951/mufider.1662738

Abstract

Bu çalışma, Analitik Hiyerarşik Süreci (Analytical Hierarchical Process-AHP) araştırma yöntemini kullanarak Entegre Raporlama Endeksi Modellemesi yoluyla bir “Entegre Ra-porlama Endeksi-Integrated Reporting Index (IRI)” oluşturmayı amaçlamaktadır. IRI top-lam 39 kriterden oluşmakta olup analiz bulguları sonucunda; ilgili stratejik hedefler, strate-jiler, politikalar, hedefler ve temel performans göstergelerinin belirlenmesi de dahil olmak üzere temel riskleri azaltmak veya yönetmek veya temel fırsatlardan değer yaratmak için alınan önlemlerle ilgili en önemli gösterge olduğu ve 39 göstergeden %12,3'ünü oluşturdu-ğu belirlenmiştir. Diğer göstergeler daha düşük bir oranda bunu takip etmiştir. Uygulayıcı-lar ve akademisyenler tarafından kurumsal raporlamanın entegre raporlamaya hızla evril-mesine yönelik artan vurguya rağmen, entegre raporlama için bir endeks oluşturulması konusunda daha önce hiçbir çalışma yapılmamıştır. Bu amaçla, bu çalışma hem akademik literatüre hem de yatırım ve iş uygulamalarına katkıda bulunarak bu boşluğu kapatmayı amaçlamaktadır.

Keywords

Entegre Raporlama , Analitik Hiyerarşi Süreci , Entegre Raporlama Endeksi , Entegre Değer Yaratma , Kurumsal Raporlama

CREATING AN INTEGRATED REPORTING INDEX USING THE AHP METHOD: MODEL DEVELOPMENT AND APPLICATION

Abstract

ABSTRACT
This study aims to create an index that enables measuring the value creation capabilities of organizations/companies. In order to this, an “Integrated Reporting Index” (IRI) was created through Integrated Reporting Index Modeling. As a result of the analysis findings, IRI was determined to be the most important indicator concerning the measures taken to reduce or manage key risks or create value from key opportunities, including the determination of related strategic goals, strategies, policies, targets, and key performance indicators, making up 12.3% out of 39 (thirty-nine) indicators. Other indicators followed at a lower rate. Despite the increasing emphasis by practitioners and academics on the rapid evolution of corporate reporting into integrated reporting and sustainability reporting, no previous study has been conducted on the creation of an index for integrated reporting. To this end, this study aims to bridge this gap by contributing both to the academic literature and investment and business practices.

Keywords

Integrated Reporting , Analytical Hierarchical Process , Integrated Reporting Index , Integrated Value Creation , Corporate Reporting

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