NON-FINANCIAL REPORTING AND DEVELOPMENT TREND IN TURKEY

Yıl 2019, , 445 - 462, 01.04.2019

Deniz Özbay

https://doi.org/10.17130/ijmeb.2019252104

Cited By: 3

Öz

Non-financial reports are defined as a kind of business reports which include disclosures of social, environmental and economic activities of firms. Firms have released their information about non-financial activities to the public by this time. These disclosures may be based on strategic, ethical or economic reasons, and also they can arise from some legal sanctions. In this paper, non-financial disclosures and non-financial reports of 100 Turkish listed companies are examined within the 12-year period between 2006 and 2017. As a result, it has been seen that companies have made more non-financial disclosures over the years and amount of nonfinancial reports have increased day by day

Anahtar Kelimeler

Non-financial Reporting, Social Reporting, Sustainability Reports, Corporate, Social Responsibility Reports

TÜRKİYE’DE FİNANSAL OLMAYAN RAPORLAMA VE GELİŞİM TRENDİ

Öz

Finansal olmayan raporlar, işletmelerin sosyal, çevresel ve ekonomik faaliyetlerini açıkladıkları raporlar olarak tanımlanmaktadır. Geçmişten günümüze, işletmeler finansal olmayan faaliyetleriyle ilgili bilgileri kamuoyuyla paylaşmışlardır. Bu paylaşım stratejik, etik ya da ekonomik nedenlere bağlı olabileceği gibi bazı yasal yaptırımlardan da kaynaklanabilmektedir. Bu çalışma kapsamında Türkiye’de faaliyet gösteren halka açık 100 şirketin finansal olmayan açıklamaları ve finansal olmayan raporları 2006-2017 yılları arasındaki 12 yıllık süreç içinde incelenmiştir. Sonuç olarak, işletmelerin yıllar içinde daha fazla finansal olmayan açıklama yaptıkları ve aynı zamanda finansal olmayan raporların sayısının da günden güne arttığı görülmüştür.

Anahtar Kelimeler

Finansal Olmayan Raporlama, Sosyal Raporlama, Sürdürülebilirlik, Raporları, Kurumsal Sosyal Sorumluluk Raporlar

Kaynakça

• Çalışkan, A. Ö. (2017). Sürdürülebilir kalkınma hedefi ve sürdürülebilirlik raporu. İçinde Y. Selvi (ed.), İşletmelerde Finansal Olmayan Verilerin Raporlanması (ss:89-138). İstanbul: Türkmen Kitabevi.
• Deegan, C. (2002). The legitimising effect of social and environmental disclosures - a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.
• Eccles, R. G. & Saltzman, D. (2011). Achieving sustainability through integrated reporting. Stanford Social Innovation Review, Summer 2011, 56-61.
• European Commission, (2017). Directive 2014/95/EU of the European Parliament. Erişim Tarihi: 15.05.2018, https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/ company-reporting/non-financial-reporting_en.
• Freeman, R. E. & Reed, D. L. (1983). Stockholders and stakeholders: A new perspective on corporate governance. California Management Review, 15(3), 88-106.
• Gibson, K. & O’Donovan, G. (2007). Corporate governance and environmental reporting: An Australian study. Corporate Governance, 15(5), 944-956.
• Gray, R. (2001). Thirty years of social accounting, reporting and auditing: What (if anything) have we learnt? Business Ethics: A European Review, 10 (1), 9-15.
• Green Paper. (2001). Commission of the European communities green paper: Promoting a European framework for corporate social responsibility. Erişim Tarihi: 10.11.2012, http://eurlex.europa.eu/ lexuriserv/site/en/com/2001/com2001_0366en01.pdf.
• GRI. (2014). Global reporting initiative guideline. Erişim Tarihi: 15.01.2017, https://www.globalreporting. org/resourcelibrary/Turkish-G4-Part-One.pdf.
• Kavut, L. (2010). Kurumsal yönetim, kurumsal sosyal sorumluluk ve çevresel raporlama: İMKB 100 şirketlerinin çevresel açıklamalarının incelenmesi. İstanbul Üniversitesi İşletme Fakültesi İşletme İktisadı Enstitüsü Yönetim Dergisi, 21(66), 9-43.
• Kolk, A. (2008). Sustainability, accountability and corporate governance: Exploring multinationals’ reporting practices. Business Strategy and the Environment, 17, 1-15.
• Lorenzo, J. M. P., Alvarez, I. G., & Sanchez, I. M. G. (2009). Stakeholder engagement and corporate social responsibility reporting: The ownership structure effect. Corporate Social Responsibility and Environmental Management, 16, 94-107.
• Nehme, M. &. Wee, C. K. G. (2008). Tracing the historical development of corporate social responsibility and corporate social reporting. James Cook University Law Review, 15,129-168.
• O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing and Accountability Journal, 15(3), 344-371.
• Özbay, D. (2017). Kurumsal sosyal sorumluluk raporları. İçinde Y. Selvi (ed.), İşletmelerde Finansal Olmayan Verilerin Raporlanması (ss:49-88.). İstanbul: Türkmen Kitabevi.
• Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571- 610.
• Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms. Academy of Management Review, 10(3), 540-557.
• Van der Laan, S. L. (2004). The role of theory in explaining motivation for corporate social disclosures: Voluntary disclosures vs. ‘solicited’ disclosures. Australasian Accounting Business and Finance Journal, 3(4), 15-29.
• Venturelli, A., Caputo, F., Cosma, S., Leopizzi, R., & Pizzi, S. (2017). Directive 2014/95/EU: Are Italian companies already compliant? Sustainability, 9, 1385. Erişim Tarihi: 10.05.2018, http://www. mdpi.com/2071-1050/9/8/1385.
• Yamak, S. (2007). Kurumsal sosyal sorumluluk kavramının gelişimi, İstanbul: Beta Yayınevi.