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SÜRDÜRÜLEBİLİRLİK RAPORLAMASI VE ENTEGRE RAPORLAMA: TÜRK HAVA YOLLARI VE GÜNEY AFRİKA HAVA YOLLARI İNCELEMESİ

Year 2018, Volume: 11 Issue: 3, 393 - 424, 01.11.2018
https://doi.org/10.29067/muvu.409532

Abstract

Geleneksel
mali tablolar işletmeler için artık yetersiz kalmaktadır. Bu nedenle İşletmeler
2000’li yıllarda sürdürülebilirlik raporlaması ve 2010 sonrasında ise entegre
raporlar hazırlamaya başlamışlardır. Sürdürülebilirlik raporlaması entegre
raporlamanın merkezinde yer almaktadır. Bundan dolayı çalışmanın ilk bölümde
sürdürülebilirlik raporlamasının kılavuz ilkeleri ve bildirimleri
açıklanmaktadır. İkinci bölümde ise entegre raporlamanın evrimi, faydaları ve
uluslararası çerçevesi açıklanmaktadır. Son bölümde ise Türk Hava Yolları
Sürdürülebilirlik Raporu ile Güney Afrika Hava Yolları Entegre Raporu vaka araştırması
yöntemiyle incelenmektedir. Araştırma sonucunda Türk Hava Yolları
Sürdürülebilirlik Raporlamasının rapor kılavuzlarına tam uyum sağlamadığı
tespit edilmiştir. Güney Afrika Hava Yoları Entegre Raporu’nun ise entegre
raporlama çerçevesine uyum sağladığı tespit edilmiştir. Ayrıca Türk Hava
Yolları’nın gelecekte sürdürülebilirlik raporlaması doğrultusunda eksiksiz bir
entegre rapor hazırlamasının paydaşlar açısından faydalı olacağı
belirtilmiştir.

References

  • Referans1 Abeysekera, I., (2013). A Template for Integrated Reporting. Journal of Intellectual Capital. 14 (2), pp. 227-245.
  • Referans2 ACCA (2012). Integrated reporting: the influence of King III on social, ethical and environmental reporting. The Association of Chartered Certified Accountants, London.
  • Referans3 Aras, G. ve G.U. Sarıoğlu. 2015. Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, TÜSİAD Yayınları, No: T/2015, 10-567.
  • Referans4 Aydın, S. (2015) Kurumsal Raporlamanın Evrilme Sürecine İlişkin Bir İrdeleme. Mali Cozum Dergisi. Temmuz-Ağustos 2015.
  • Referans5 Chersan, I. (2015) Study on Practices and Tendencies in Integrated Reporting. Audit financiar, XIII, Nr. 9(129).
  • Referans6 Eccles, R. ve Saltzman, D. (2011) Achieving Sustainability Through Integrated Reporting. Stanford Social Innovation Review. Leland Stanford Jr. University.
  • Referans7 Eccles, R. ve Krzus,M. (2010) One Report. Integrated Reporting for a Sustainable Strategy. John Wiley&Son Inc., New Jersey
  • Referans8 Eccles, R. ve Armbrester, K. (2011). Integrated Reporting in the Cloud. IESE Insight.
  • Referans9 Global Reporting Initiative (GRI). G4 Sürdürülebilirlik Raporlaması Kılavuzları, Raporlama İlkeleri ve Standart Bildirimler, 2014 Çevrimiçi https://www.globalreporting.org/resourcelibrary/Turkish-G4-Part-One.pdf
  • Referans10 IIRC (2011) Towards Integrated Reporting: Communicating Value in the 21st Century.
  • Referans11 Kaya, P. (2015). Entegre Raporlama Sisteminin Ortaya Çıkış Sebepleri ve Şirketlere Sağlayacağı Faydalar. Muhasebe Ve Denetime Bakış. Haziran. 113-130.
  • Referans12 KPMG (2012) Integrated Reporting Performance insight through Better Business Reporting Issue:2, Çevrimiçi http://integratedreporting.org/wp-content/uploads/2012/06/KPMG-Integrated-Reporting-Performance-Insight-Through-Better-Business-Reporting-Issue-2.pdf
  • Referans13 Lapteş, R. ve Sofian, I. (2016). New dimension of the entities’ financial reporting: Integrated Reporting. Bulletin of the Transilvania University of Braşov. Series V: Economic Sciences • Vol. 9 (58) No. 2.
  • Referans14 Ocean Tomo (2015). Ocean Tomo Releases 2015 Annual Study of Intangible Asset Market Value. Çevrimiçi http://www.oceantomo.com/blog/2015/03-05-ocean-tomo-2015-intangible-asset-market-value/
  • Referans15 Paia Consulting (2015) What is the difference between Sustainability Reporting & Integrated Reporting? Çevrimiçi http://paiaconsulting.com.sg/what-is-the-difference-between-sustainability-reporting-integrated-reporting/
  • Referans16 South African Airways (2016) Integrated Annual Report for the Year Ended. Çevrimiçi https://africacheck.org/wp-content/uploads/2017/06/SAA-IAR-2016.pdf
  • Referans17 The International Integrated Reporting Council (IIRC) (2013). The International Framework, Integrated Report. Çevrimiçi http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-Turkish.pdf
  • Referans18 Türk Hava Yolları (THY) (2016). Sürdürülebilirlik Raporu Çevrimiçi http://investor.turkishairlines.com/documents/ThyInvestorRelations/download/icerikler/THY_Surdurulebilirlik_Raporu_2016_web.pdf
  • Referans19 Yükçü, S. ve Kaplanoğlu, E. Sürdürülebilir Kalkınmada Finansal olmayan Raporlamanın Önemi. Muhasebe Bilim Dünyası Dergisi. 2016. Özel sayı 1. 63-101
  • Referans20 White,A. (2005). Business for Social Responsibility, Fade, Integrate or Transform? The Future of CSR. Business for Social Responsibility. Tellus Institute. Çevrimiçi https://staging.community-wealth.org/sites/clone.community-wealth.org/files/downloads/paper-white.pdf

SUSTAINABILITY REPORTING AND INTEGRATED REPORTING: TURKISH AIRLINES AND SOUTH AFRICA AIRLINES

Year 2018, Volume: 11 Issue: 3, 393 - 424, 01.11.2018
https://doi.org/10.29067/muvu.409532

Abstract

Traditional financial statements are now inadequate
for businesses. For this reason,
businesses
have started to present sustainability reports in 2000 and integrated reports
in 2010.

Sustainability reporting is at the centre of
integrated reporting.
Therefore,
in the first part of the study, the guidelines and declarations of
sustainability reporting are explained. In the second part, the evolution of
integrated reporting, benefits and international framework are explained. In
the final section, Turkish Airlines Sustainability Report and South African
Airlines Integrated Report are compared with the case study method.
As a result of the research, it has been found that
Turkish Airlines Sustainability Report does not fully comply with the report
guidelines. The South African Airways Integrated Report has been found to be in
accordance with integrated reporting framework. It is also stated that
preparation of a thoroughly integrated report by Turkish Airlines in the future
would be beneficial for stakeholders. 

References

  • Referans1 Abeysekera, I., (2013). A Template for Integrated Reporting. Journal of Intellectual Capital. 14 (2), pp. 227-245.
  • Referans2 ACCA (2012). Integrated reporting: the influence of King III on social, ethical and environmental reporting. The Association of Chartered Certified Accountants, London.
  • Referans3 Aras, G. ve G.U. Sarıoğlu. 2015. Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, TÜSİAD Yayınları, No: T/2015, 10-567.
  • Referans4 Aydın, S. (2015) Kurumsal Raporlamanın Evrilme Sürecine İlişkin Bir İrdeleme. Mali Cozum Dergisi. Temmuz-Ağustos 2015.
  • Referans5 Chersan, I. (2015) Study on Practices and Tendencies in Integrated Reporting. Audit financiar, XIII, Nr. 9(129).
  • Referans6 Eccles, R. ve Saltzman, D. (2011) Achieving Sustainability Through Integrated Reporting. Stanford Social Innovation Review. Leland Stanford Jr. University.
  • Referans7 Eccles, R. ve Krzus,M. (2010) One Report. Integrated Reporting for a Sustainable Strategy. John Wiley&Son Inc., New Jersey
  • Referans8 Eccles, R. ve Armbrester, K. (2011). Integrated Reporting in the Cloud. IESE Insight.
  • Referans9 Global Reporting Initiative (GRI). G4 Sürdürülebilirlik Raporlaması Kılavuzları, Raporlama İlkeleri ve Standart Bildirimler, 2014 Çevrimiçi https://www.globalreporting.org/resourcelibrary/Turkish-G4-Part-One.pdf
  • Referans10 IIRC (2011) Towards Integrated Reporting: Communicating Value in the 21st Century.
  • Referans11 Kaya, P. (2015). Entegre Raporlama Sisteminin Ortaya Çıkış Sebepleri ve Şirketlere Sağlayacağı Faydalar. Muhasebe Ve Denetime Bakış. Haziran. 113-130.
  • Referans12 KPMG (2012) Integrated Reporting Performance insight through Better Business Reporting Issue:2, Çevrimiçi http://integratedreporting.org/wp-content/uploads/2012/06/KPMG-Integrated-Reporting-Performance-Insight-Through-Better-Business-Reporting-Issue-2.pdf
  • Referans13 Lapteş, R. ve Sofian, I. (2016). New dimension of the entities’ financial reporting: Integrated Reporting. Bulletin of the Transilvania University of Braşov. Series V: Economic Sciences • Vol. 9 (58) No. 2.
  • Referans14 Ocean Tomo (2015). Ocean Tomo Releases 2015 Annual Study of Intangible Asset Market Value. Çevrimiçi http://www.oceantomo.com/blog/2015/03-05-ocean-tomo-2015-intangible-asset-market-value/
  • Referans15 Paia Consulting (2015) What is the difference between Sustainability Reporting & Integrated Reporting? Çevrimiçi http://paiaconsulting.com.sg/what-is-the-difference-between-sustainability-reporting-integrated-reporting/
  • Referans16 South African Airways (2016) Integrated Annual Report for the Year Ended. Çevrimiçi https://africacheck.org/wp-content/uploads/2017/06/SAA-IAR-2016.pdf
  • Referans17 The International Integrated Reporting Council (IIRC) (2013). The International Framework, Integrated Report. Çevrimiçi http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-Turkish.pdf
  • Referans18 Türk Hava Yolları (THY) (2016). Sürdürülebilirlik Raporu Çevrimiçi http://investor.turkishairlines.com/documents/ThyInvestorRelations/download/icerikler/THY_Surdurulebilirlik_Raporu_2016_web.pdf
  • Referans19 Yükçü, S. ve Kaplanoğlu, E. Sürdürülebilir Kalkınmada Finansal olmayan Raporlamanın Önemi. Muhasebe Bilim Dünyası Dergisi. 2016. Özel sayı 1. 63-101
  • Referans20 White,A. (2005). Business for Social Responsibility, Fade, Integrate or Transform? The Future of CSR. Business for Social Responsibility. Tellus Institute. Çevrimiçi https://staging.community-wealth.org/sites/clone.community-wealth.org/files/downloads/paper-white.pdf
There are 20 citations in total.

Details

Primary Language Turkish
Journal Section Issue
Authors

Ünal Battal

Publication Date November 1, 2018
Submission Date March 26, 2018
Acceptance Date May 19, 2018
Published in Issue Year 2018 Volume: 11 Issue: 3

Cite

APA Battal, Ü. (2018). SÜRDÜRÜLEBİLİRLİK RAPORLAMASI VE ENTEGRE RAPORLAMA: TÜRK HAVA YOLLARI VE GÜNEY AFRİKA HAVA YOLLARI İNCELEMESİ. Journal of Accounting and Taxation Studies, 11(3), 393-424. https://doi.org/10.29067/muvu.409532

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