ENTEGRE RAPORLAR VE FİNANSAL PERFORMANS: BİST BANKA ENDEKSİ ÜZERİNE AMPİRİK BİR ANALİZ

Öz

Çevresel, sosyal ve ekonomik açıdan yaşanan dönüşüm paydaş beklentilerini değiştirmektedir. Artık, işletmeler çok daha sorumlu ve talepkâr bir paydaş grubu ile muhatap olmaktadır. Değişen beklentileri karşılamak için de birçok yenilikçi uygulama geliştirmektedir. Entegre raporlama yeni nesil raporlama aracı olarak bu yenilikler arasında yerini almaktadır. Bu çalışmanın amacı, entegre raporların raporlamayı yapan işletmelerin finansal performansına etkisinin olup olmadığının analiz edilmesidir. İnceleme kapsamına BİST Banka endeksinde işlem gören işletmeler alınmıştır. Yöntem olarak Panel Veri Analizi tercih edilmiştir. Finansal performans göstergesi olarak aktif kârlılığı ve öz sermaye kârlılığı kullanılmıştır. 2015-2021 yılları için yapılan analizler sonucunda, entegre raporlamanın finansal performans üzerinde herhangi bir etkisi bulunamamıştır.

Anahtar Kelimeler

• Kurumsal sürdürülebilirlik
• Entegre raporlama
• Finansal performans
• BİST Banka
• Corporate sustainability
• Integrated reporting
• Financial performance
• BIST Bank

INTEGRATED REPORTS AND FINANCIAL PERFORMANCE: AN EMPIRICAL ANALYSIS ON BIST BANK INDEX

Öz

Environmental, social and economic transformation changes stakeholder expectations. Now, companies are dealing with a much more responsible and demanding stakeholder group. Companies also develop many innovative applications to meet changing expectations. Integrated reporting as a new generation reporting tool is among these innovations. The goal of this study is to analyze whether integrated reports have an impact on the financial performance of reporting companies. Companies listed in BIST Bank index are included in the scope of the review. Panel Data Analysis is preferred as a method. Return on assets and return on equity are used as financial performance indicators. As a result of the analysis made for the years 2015-2021, there is no effect of integrated reporting on financial performance.

Anahtar Kelimeler

• Corporate sustainability
• Integrated reporting
• Financial performance
• BIST Bank

Kaynakça

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