THE CONTENT ANALYSIS IN INTEGRATED REPORTING: A RESEARCH ON AWARDED REPORTS

Year 2018, Volume: 11 Issue: 3, 425 - 462, 01.11.2018

Ali Alagöz Metin Allahverdi Metehan Ortakarpuz

https://doi.org/10.29067/muvu.410004

Cited By: 3

Abstract

Integrated reporting is seen as a long way to go in
terms of practitioners, despite the inclusion of companies in reporting
programs as a new reporting system and the attemptto identification of
frameworks by various organizations. At this point, the biggest debate is how
exactly the report should look because of the ambiguities in the reporting
context. From this perspective, this study is designed to guide the reporting
environment for the content of the integrated reporting regarding mentioned
debates and uncertainties. Content analysis method was used to collect data in
the scope of the research. In the study, the contents of the integrated reports
which the two important independent auditing and consulting companies found
worthy of the award in 2016, were quantified by statistical analyzes.

With the analyzes made, the topics that companies use
in their reports are categorized according to their intensity, and evaluations
were made on findings. As a result of evaluation, the most common content were
grouped into three categories, and it is tried to determined the optimum
integrated report content scope in the study.

Keywords

Integrated Reporting, Value Creation, Capital, Content Elements, Content Analysis

ENTEGRE RAPORLAMADA İÇERİK ANALİZİ: ÖDÜLLÜ RAPORLAR ÜZERİNE BİR ARAŞTIRMA

Abstract

Entegre
raporlama, yeni bir raporlama sistemi olarak işletmelerin raporlama programlarına
dahil edilmesine ve çeşitli kuruluşlar tarafından çerçevesinin belirlenme
çalışılmalarına rağmen, uygulayıcıları açısından kat edilmesi gereken uzun bir
yol olarak görülmektedir. Bu noktada en büyük tartışma, raporlamanın
içeriğindeki belirsizlikler nedeniyle, raporun tam olarak nasıl görünmesi
gerektiği konusunda olmaktadır.  Bu bakış
açısıyla çalışma, söz konusu tartışma ve belirsizliklere ilişkin entegre
raporlamanın içeriğinin belirlenmesinde, raporlama çevresine yol gösterici
olması amacıyla hazırlanmıştır. Araştırma kapsamında verilerin toplanması için
içerik analizi yöntemi kullanılmıştır. Araştırmada iki önemli bağımsız denetim
ve danışmanlık şirketinin 2016 yılında ödüle layık gördükleri entegre
raporların içerikleri, istatistiksel analizler ile nicelleştirilmiştir Yapılan
analizlerle şirketlerin raporlarda kullandıkları konular yoğunluklarına göre
kategorileştirilmiş, bulgular üzerinden değerlendirmeler yapılmıştır.
Değerlendirme sonucunda en yaygın içerik kullanımları üç kategori olarak gruplanarak
çalışmada optimum entegre rapor içeriği kapsamı belirlenmeye çalışılmıştır.

Keywords

Entegre Raporlama, Değer Yaratma, Sermaye, İçerik Ögeleri, İçerik Analizi, İçerik Analizi

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