Entegre raporlama ve güvence

Year 2022, Volume: 15 Issue: 2, 361 - 385, 30.04.2022

Adalet Zozik Zeki Doğan

https://doi.org/10.25287/ohuiibf.1041514

Cited By: 1

Abstract

Paydaşların farklı ihtiyaçlarını karşılamak üzere çeşitli raporlama modelleri mevcuttur. Bununla birlikte, yıllardır süregelen arayışlar sonucu mevcut raporların eksikliklerini tamamlamayı amaçlayan entegre raporlama kavramı ortaya çıkmıştır. Entegre raporlama uygulamaları, hem iş dünyası hem de diğer paydaşlar arasında oldukça dikkat çekmektedir. Bu çalışmada, entegre raporlama ve bağımsız dış güvence konusu incelenmiştir. Bu bağlamda entegre düşünce yaklaşımı, kuruluşların entegre raporlamayı benimsemesinin nedenleri, Uluslararası Entegre Raporlama Çerçevesi ve entegre raporlamanın işletme içi/dışı bilgi kullanıcıları için faydaları ve finansal/finansal olmayan bilgi bileşenleri için güvence konusu ayrıntılarıyla ele alınmıştır. Sonuç olarak, yeni bir kurumsal yaklaşımı olan entegre raporlama ile birlikte güvence/bağımsız denetim konusu da dikkat çekmektedir. Bu kapsamda, finansal ve finansal olmayan bilgi bileşenlerinin denetim sürecinde bir araya nasıl getirileceği, entegre raporun alt bileşenlerinden olan finansal olmayan bilgi için güvencenin nasıl sağlanacağı, finansal olmayan bilgilere ilişkin standartların oluşturulmasından hangi kurum yada kuruluşların sorumlu olacağı, finansal olmayan bilgilere ilişkin denetim standartlarının yeterli olup olmadığı, bağımsız dış güvenceyi hangi kurum yada kuruluşların sağlayacağı, bağımsız dış güvenceyi sağlayan kurum yada kuruluşların sorumluluğunun ne olacağı, bağımsız dış güvencenin etkin bir maliyetle yapıpılıp/yapılamayacağı gibi sorulara cevap aranmaktadır.

Keywords

entegre raporlama, entegre düşünce, güvence

Integrated reporting and assurance

Abstract

Various reporting models are available to meet the different needs of stakeholders. However, as a result of years of searching, the concept of integrated reporting has emerged, which aims to complete the deficiencies of existing reports. Integrated reporting practices attract a lot of attention both among the business world and other stakeholders. In this study, integrated reporting and independent external assurance are examined. In this context, the integrated thinking approach, the reasons for organizations to adopt integrated reporting, the International Integrated Reporting Framework and the benefits of integrated reporting for internal/external information users, and assurance for financial/non-financial information components are discussed in detail. As a result, the issue of assurance/independent auditing draws attention together with integrated reporting, which is a new corporate approach. In this context, answers are sought to questions such as how financial and non-financial information components will be brought together in the audit process, how to provide assurance for non-financial information, which is one of the sub-components of the integrated report, which institutions or organizations will be responsible for the establishment of standards regarding non-financial information, whether the audit standards for non-financial information are sufficient. whether there is no independent external assurance, which institutions or organizations will provide the independent external assurance, what will be the responsibility of the institutions or organizations that provide the independent external assurance, whether or not independent external assurance can be made at an effective cost.

Keywords

Integrating Reporting, Integrated Thinking, Assurance.

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