Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi

Öz

Günümüzde mevcut raporlama yöntemlerinin başta yatırımcılar ve pay sahipleri olmak üzere işletmenin tüm
paydaşlarının sürekli değişen ihtiyaç ve beklentilerini karşılama konusunda yetersiz kalması nedeniyle, işletmelerin cari
dönemde ve uzun vadede nasıl değer yaratabildiğini açıklayabilen kurumsal raporlama sistemlerinin son aşaması olarak
entegre raporlama sistemi ortaya çıkmıştır. İşletmelerin uzun vadeli sürdürülebilirliğini sağlamayı amaçlayan entegre
raporlama, değer yaratma sürecinde tüm sermaye öğelerinin işletme stratejileriyle bütünleştirilerek faaliyetlere entegre
edilmesi ile karar verme süreçlerinin çok daha hızlı ve etkin hale gelmesini sağlamakta ve işletmelerin gerek toplumsal gerek
çevresel gerekse finansal performansını yükseltmektedir. Dolayısıyla sürdürülebilirlik kavramı her ne kadar daha çok
ekonomik ve ekolojik açıdan değerlendirilse de insan temelli sorunlara karşı entegre raporlarda sosyal sürdürülebilirlik de
tüm boyutlarla birlikte ele alınmalıdır. Bu çalışmanın temel amacı Türkiye’de son üç yılda düzenli entegre rapor yayınlayan
işletme ve kurumların raporlarında, sosyal sürdürülebilirlik kavramına ne ölçüde yer verildiği ve hangi boyutlarına vurgu
yaptıldığını tespit etmektir. Bu amaçla çalışmada MAXQDA programı kullanılarak 39 entegre rapor içerik analizi yöntemiyle
değerlendirilmiş ve işletmelerin en fazla eğitim ve eşitlik alt boyutlarında sosyal sürdürülebilirliğe katkı sağladıkları tespit
edilmiştir.

Anahtar Kelimeler

• Entegre raporlama
• sosyal sürdürülebilirlik
• içerik analizi

Socıal Sustaınability in Integrated Reporting: A Content Analysis of Integrated Reports Published in Turkey

Öz

Today, the integrated reporting system has emerged as the last stage of corporate reporting systems that can explain how businesses can create value in the current period and in the long run, since current reporting methods are insufficient to meet the ever-changing needs and expectations of all stakeholders, especially investors and shareholders. Integrated reporting, which aims to ensure the long-term sustainability of businesses, enables decision-making processes to become much faster and more effective by integrating all capital elements into business strategies in the value creation process and increases both social, environmental and financial performance of businesses. Therefore, although the concept of sustainability is evaluated more economically and ecologically, social sustainability should be considered together with all dimensions in integrated reports against human-based problems. The main purpose of this study is to determine to what extent the companies and institutions that have regularly published integrated reports in Turkey in the last three years include the concept of social sustainability in their reports and which sub-dimensions they mostly emphasize. For this purpose, 39 Integrated Reports were analyzed with the content analysis method using the MAXQDA program in the study and it was determined that the enterprises contributed the most to social sustainability in the dimensions of education and equality.

Anahtar Kelimeler

• Integrated reporting
• social sustainability
• content analysis

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