KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ
Öz
This study aims to reveal integrated reporting situation in the world. For this purpose, the study has been done by using content analysis aimed at all reports which are recorded in integrated reporting examples database on August 2017. While the reports examine, organization profile and general features of integrated reports were identified as two main criteria in the study. According to the data were obtained from the database, total of 256 integrated reports were published by 150 organizations in the world between the years 2011 to 2016. In most of the reports in the database, information about guidelines principles and content elements that identified in the international integrated reporting framework determined as stated in the annual reports of organization. Corporate reports that published namely as integrated annual reports have been found to be most in South Africa. Mainly integrated reports were prepared by organizations which operate in the financial services sectors.
Anahtar Kelimeler
Kaynakça
- Eccles, R. G. and M. P. Krzus. 2010. One Report: Integrated Reporting for a Sustainable Strategy. John Wiley & Sons, Inc., Hoboken, New Jersey.
- Entegre Raporlama Türkiye (ERTA). 2017. IR Network. http://www.entegreraporlamatr.org/tr/hakkimizda/biz-kimiz.aspx (accessed 10.06.2017).
- Ernst & Young (EY). 2014. Integrated Reporting: Elevating Value. http://www.ey.com/Publication/vwLUAssets/EY-Integrated-reporting/$FILE/EY-Integrated-reporting.pdf (accessed 05.08.2017).
- Integrated Reporting Examples Database (IR Database). 2017a. Getting Started, Recognized Reports. http://examples.integratedreporting.org/getting_started (accessed 15.08.2017).
- Integrated Reporting Examples Database (IR Database). 2017b. Recognized Reports. http://examples.integratedreporting.org/recognized_reports (accessed 17.08.2017).
- The Institute of Directors in Southern Africa (IoDSA). 2009. King Report on Governance for South Africa. http://c.ymcdn.com/sites/www.iodsa.co.za/resource/resmgr/king_iii/King_Report_on_Governance_fo.pdf (accessed 12.07.2017).
- The Institute of Directors in Southern Africa (IoDSA). 2017. http://www.iodsa.co.za/?page=KingIII (accessed 14.07.2017).
- The International Integrated Reporting Council (IIRC). 2013a. International Integrated Reporting Framework. http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf (accessed 12.06.2017).
Ayrıntılar
Birincil Dil
Türkçe
Konular
İşletme
Bölüm
Konferans Bildirisi
Yayımlanma Tarihi
22 Haziran 2018
Gönderilme Tarihi
5 Ocak 2018
Kabul Tarihi
21 Haziran 2018
Yayımlandığı Sayı
Yıl 2018 Cilt: 20 Sayı: 2
Cited By
ENTEGRE RAPORLAMA VE TÜRK İŞLETMELERİNDE UYGULANMASINA İLİŞKİN BİR İNCELEME
Finans Ekonomi ve Sosyal Araştırmalar Dergisi
https://doi.org/10.29106/fesa.610364