Evaluations on the Future of Corporate and Financial Reporting

Yıl 2021, Sayı: 64, 39 - 58, 31.01.2021

Hakan Cavlak

Öz

The most important tool that businesses use in communicating with their stakeholders is corporate reports. Also, corporate reports are the final output of the corporate reporting process. It includes the results of the past operating activities of the business and its predictions for the future. Among corporate reports, financial reports have the longest history and the most common use. Various changes in corporate and financial reporting as a result of changes in markets, operating structures, stakeholder demands, and technology are the subject of this study. The future of the corporate and financial reporting is another issue discussed in the study. Increased interest in non-financial information, the increasing importance of intangible assets, sustainability, and digitalization are the result of these changes. As a result of these, different types of corporate reports have emerged. Also, it had to show various changes in financial reports. Change and development regarding corporate and financial reporting will continue in various frameworks in the future. On the other hand, the Covid-19 pandemic, which creates great uncertainty and impact in every field, shows its effect on corporate and financial reports in the form of further disclosure. Also, due to the economic impact of the pandemic, it is observed that business stakeholders attach more importance to financial reports compared to other corporate reports in this period.

Anahtar Kelimeler

Corporate Reporting, Financial Reporting, Corporate Report, Financial Report, Covid-19

Kurumsal ve Finansal Raporlamanın Geleceği Üzerine Değerlendirmeler

Öz

İşletmelerin paydaşları ile iletişiminde kullandıkları en önemli araç kurumsal raporlardır. Kurumsal raporlar, kurumsal raporlama sürecinin bir nihai çıktısıdır ve işletmenin geçmiş faaliyetlerine ilişkin sonuçlar ile geleceğine yönelik öngörülerini içermektedir. Kurumsal raporlar içerisinde ise finansal raporlar, en uzun geçmişe ve en yaygın kullanıma sahip olan rapor türüdür. Bu çalışmada, zaman içinde piyasaların, işletme yapılarının, paydaş taleplerinin ve teknolojinin değişim göstermesi neticesinde kurumsal ve finansal raporlamada yaşanan ve gelecekte yaşanabilecek muhtelif değişiklikler incelenmektedir. Bu değişiklikler ağırlıklı olarak, finansal bilgi yanında finansal olmayan bilgiye ilişkin artan ilgi, maddi olmayan varlıkların önem kazanması, sürdürülebilirlik ve dijitalleşme olgusu ile birlikte kendini göstermiştir. Bunların bir neticesi olarak da farklı kurumsal rapor türleri ortaya çıkmış ve finansal raporlarda kendi içinde çeşitli değişimler göstermek zorunda kalmıştır. Gelecekte de kurumsal ve finansal raporlamaya ilişkin değişimin ve gelişimin muhtelif çerçevelerde devam edeceği öngörülmektedir. Diğer taraftan her alanda büyük bir belirsizlik ve etki oluşturan Covid-19 pandemisinin de kurumsal ve finansal raporlar üzerinde daha fazla açıklama şeklinde kendini gösterdiği göze çarpmaktadır. Ayrıca pandeminin ekonomik olarak oluşturduğu etkiden dolayı bu dönemde işletme paydaşlarının kurumsal raporlar içerisinde ağırlıklı olarak finansal raporlara daha fazla önem verdiği gözlemlenmektedir.

Anahtar Kelimeler

Kurumsal Raporlama, Finansal Raporlama, Kurumsal Rapor, Finansal Rapor, Covid-19

Kaynakça

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