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ENTELEKTÜEL SERMAYE RAPORU İÇİNDEKİ SOSYAL BİLGİ

Öz Çalışmanın konusu, finansal bilgi çerçevesinde, sosyal rapor ve entelektüel sermaye raporu gibi iki tablonun bütünleştirilmesidir. Her ikisi de geçerli iş şartlarında büyük öneme sahip tablolardır. Geçerli şartlarda iki tablonun amacı ve kapsamı, birbiriyle örtüşmektedir. Soysal bilgi, entelektüel sermaye raporunda maddi olmayan varlık analizinin farklı bir parçası olarak ele alınmıştır. Ayrıca, her iki rapor arasındaki yansıma, şirketin kurumsal imajını, direkt veya endirekt gelişim amacını da açıklamaktadır. Entelektüel sermaye raporunda sosyal raporu birleştirmenin amacı, entelektüel sermaye raporunun benzerliklerini, büyük ölçüde esnekliğini ve kapsamlı olduğunu göstermektir. Bunun faydası, hissedarlar için finansal olmayan bilgilerin basitleştirilerek sunulması ve rapor hazırlamanın direkt maliyetlerinin azaltılmasıdır.

Anahtar Kelimeler:

Entelektüel Sermaye, Sosyal Rapor, Sosyal Bilgi

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