Abstract
Integrated reporting reflects the linkages between organization’s financial
performance, strategy, and governance activities and environmental, social,
and economic structure. In other words, an integrated report provides financial reports reflecting business activities and sustainability reports together
in an integrated way. Information provided by integrated reporting
helps firms to take sustainable decisions. Integrated reporting is an important
information source for financial report users in their decision making
process as well. Therefore International Integrated Reporting Committee
aims to structure a concise, clear, and comprehensive integrated reporting
framework. In this study, the content of integrated reporting and its applications
in the world have been examined. In addition, the implementation
of integrated reporting in Turkey has been recommended.
Keywords
IntegratednReporting corporate sustainability financial reporting sustainability reporting sustainability
References
- Jeyaretnam, T.L. ve K.N. Siddle. 2010. “Integrated Reporting: A Perspective from Net Balance”: 33-37; Edited by: Eccles, R.G., B. Cheng ve D. Saltzman. 2010. The Landscape of Integrated Reporting Reflections and Next Steps, Harvard Business School.
- Kanzer, A.M. 2010. “Toward a Model for Sustainable Capital Allocation”: 45-57; Edited by: Eccles, R.G., B. Cheng ve D. Saltzman. 2010. The Landscape of Integrated Reporting Reflections and Next Steps, Harvard Business School.
- King III. 2009. “Disclosure Requirements”: 1-10, www.pwc.com.
- KPMG. 2011. “International Survey of Corporate Responsibility Reporting”: 1-34, www.kpmg.com.
Abstract
Entegre raporlama, işletmenin finansal performansı, stratejileri ve yönetsel
faaliyetleri ile çevresel, sosyal ve ekonomik yapı arasındaki ilişkiyi yansıtmaktadır.
Diğer bir ifade ile entegre rapor, işletmenin faaliyetlerine dair
finansal raporları ve sürdürülebilirlik raporlarının entegre sunulduğu rapordur.
Entegre raporlamanın sunduğu bilgiler işletmelerin sürdürülebilir
kararlar almasına yardım eder. Aynı zamanda entegre raporlama, finansal
tablo kullanıcılarının karar verme süreçlerinde önemli bir bilgi kaynağıdır.
Bu nedenle Uluslararası Entegre Raporlama Komisyonu öz, belirgin ve kapsamlı
entegre raporlama çerçevesinin geliştirilmesini amaçlamaktadır. Bu
çalışmada, entegre raporlamanın içeriği ve dünyadaki uygulamaları değerlendirilmektedir.
Ayrıca Türkiye’de entegre raporlama uygulaması önerilmektedir.
Keywords
entegre raporlama kurumsal sürdürülebilirlik finansal raporlama sürdürülebilirlik raporlaması sürdürülebilirlik
References
- Jeyaretnam, T.L. ve K.N. Siddle. 2010. “Integrated Reporting: A Perspective from Net Balance”: 33-37; Edited by: Eccles, R.G., B. Cheng ve D. Saltzman. 2010. The Landscape of Integrated Reporting Reflections and Next Steps, Harvard Business School.
- Kanzer, A.M. 2010. “Toward a Model for Sustainable Capital Allocation”: 45-57; Edited by: Eccles, R.G., B. Cheng ve D. Saltzman. 2010. The Landscape of Integrated Reporting Reflections and Next Steps, Harvard Business School.
- King III. 2009. “Disclosure Requirements”: 1-10, www.pwc.com.
- KPMG. 2011. “International Survey of Corporate Responsibility Reporting”: 1-34, www.kpmg.com.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | Issue |
| Authors | |
| Publication Date | March 1, 2013 |
| Submission Date | October 1, 2012 |
| Acceptance Date | January 1, 2013 |
| Published in Issue | Year 2013 Volume: 6 Issue: 1 |
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