NON-FINANCIAL REPORTING AND DEVELOPMENT TREND IN TURKEY

Yıl 2019, Cilt: 15 Sayı: 2, 445 - 462, 01.04.2019

Deniz Özbay

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

Cited By: 2

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

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