KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ

Yıl 2018, Cilt: 20 Sayı: 2, 316 - 329, 22.06.2018

Seval Kardeş Selimoğlu , Gül Yeşilçelebi

https://doi.org/10.31460/mbdd.375304

Cited By: 1

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

Integrated Reporting, Corporate Reporting, Corporate Sustainability, International Integrated Reporting Council, Content Analysis

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).
• The International Integrated Reporting Council (IIRC). 2013b. Capitals Background Paper For IR. https://integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf (accessed 20.07.2017).