Entegre Düşünce Entegre Raporlama Entegre Rapor Sürdürülebilirlik Raporu IIRC GRI
Integrated Reporting, which is based on
Integrated Thinking, is a new form of corporate reporting that an enterprise conveys
information about the creation of value in the short, medium and long term to
its stakeholders with a holistic and strategic perspective. The purpose of the
integrated report is to shortly and briefly explain the value created by the enterprise
over time, in particular, to its creditors and all other stakeholders. In this
study, the integrated reports of international and Turkish companies that are
prepared in accordance with IIRC Framework are examined and analyzed comparatively
in terms of “Content Elements”. As a result, Turkish companies’ integrated
reporting is found to be insufficient compared to international ones especially
in terms of providing information about future and also the number of Turkish
companies preparing integrated report is very few. In this study, it is also
found that, relevant information from sustainability reports can be used
in integrated reports, however some additional information is still needed.
Integrated thinking Integrated Reporting Integrated Report Sustainability Report IIRC GRI
Birincil Dil | Türkçe |
---|---|
Konular | İşletme |
Bölüm | ANABÖLÜM |
Yazarlar | |
Yayımlanma Tarihi | 25 Şubat 2020 |
Gönderilme Tarihi | 14 Kasım 2019 |
Yayımlandığı Sayı | Yıl 2020 Cilt: 22 - MODAV 16. Uluslararası Muhasebe Konferansı Özel Sayısı |