Research Article
Year 2017,
, 741 - 757, 27.12.2017
Abstract
Kurumsal raporlar şeffaflık ve hesap
verilebilirliğin sağlanmasında işletmeler tarafından kullanılan araçlardır.
İşletmeler faaliyet sonuçlarına ilişkin finansal ve finansal olmayan bilgileri
finansal raporlar, çevre sosyal ve yönetim raporları, kurumsal sosyal
sorumluluk raporları, sürdürülebilirlik raporları vasıtasıyla bilgi
kullanıcılarına sunmaktadır. Bu raporların her biri ayrı ayrı hazırlanıp
sunulmaktadır. Ancak 2009 yılından beri, finansal ve finansal olmayan
bilgilerin entegre biçimde tek bir raporda sunulması gerektiği görüşü hakim
olmaya başlamıştır. Bu Çalışmanın amacı, entegre raporlama ve entegre raporun
incelenmesi, dünyada entegre raporlamanın mevcut durumu, Ülkemizde entegre
raporlamanın mevcut durumunun tespit edilmesidir.
References
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- OECD (2004). Principles of Corporate Governance (15.08.2015)
Year 2017,
, 741 - 757, 27.12.2017
Abstract
References
- IIRC. 2011. Towards Integrated Reportıng Communicating Value in the 21st Century. www.theiirc.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf , (19.08.2014)
- IIRC. (2013). International Integrated Reporting Framework. http://integratedreporting.org/resource/international-ir-framework/ , (19.08.2014)
- IIRC. (2014). Assurance on <IR> an Exploration of Issues. www.theiirc.org/wp-content/uploads/2014/07/Assurance-on-IR-an-exploration-of-issues.pdf (14.08.2014)
- IIRC. (2014). Assurance on <IR> an Introduction to the Discussion. http://www.theiirc.org/wp-content/uploads/2014/07/Assurance-on-IR-an-introduction-to-the-discussion.pdf ( 14.08.2014)
- INSTITUTE RSE MANAGEMENT. (2012). the Grenelle II Act in France: a Milestone Towards Integrated Reporting. www.capitalinstitute.org/sites/capitalinstitute.org/files/docs/Institut%20RSE%20The%20grenelle%20II%20Act%20in%20France%20June%202012.pdf (3.10.2015)
- IoDSA. (2016). King IV Report on Corporate Governance for South Africa 2016. http://c.ymcdn.com/sites/www.iodsa.co.za/resource/collection/684B68A7-B768-465C-8214-E3A007F15A5A/IoDSA_King_IV_Report_-_WebVersion.pdf (26.11.2016)
- Iskander, M.R., Chamlou, N. (2000). Corporate Governance: A Framework for Implementation. Washington: World Bank Group. http://www-wds.worldbank.org/ (15.08.2016)
- OECD (2015). G20/OECD Kurumsal Yönetim İlkeleri. https://www.oecd.org/daf/ca/Corporate-Governance-Principles-TUR.pdf (15.08.2017) The Committee on the Financial Aspects of Corporate Governance and Gee and Co. Ltd. (1992). The Financial Aspects Of Corporate Governance- Cadbury Raporu. http://www.ecgi.org/codes/documents/cadbury.pdf (15.08.2017)
- www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/integrated-reporting-survey-how-companies-performed.jhtml, (12.02.2015)
- www.theiirc.org/yearbook2014/ ( 14.08.2014)
- www.theiirc.org/yearbook.org/ (27.01.2015)
- https://www.kap.gov.tr/sirketler/ (5.12.2015)
- http://examples.integratedreporting.org/home (16.08.2017)
- http://integratedreporting.org/ir-networks/ (20.07.2016)
- http://www.bmfbovespa.com.br (20.07.2016)
- OECD (2004). Principles of Corporate Governance (15.08.2015)
There are 16 citations in total.
Details
| Journal Section | Articles |
|---|---|
| Authors | |
| Publication Date | December 27, 2017 |
| Published in Issue | Year 2017 |