KURUMSAL RAPORLAMA EKOSİSTEMİ: UNSURLAR, DÜZENLEMELER VE ÖNGÖRÜLER

Son yıllarda kurumsal raporlama ekosisteminde yaşanan değişimin bir sonucu olarak uluslararası kurum ve kuruluşlar, kurumsal raporların oluşturulması adına çeşitli çalışmalar gerçekleştirmiştir. Ayrıca bu kurumlar muhtelif düzenlemeleri (çerçeve, rehber, kılavuz, standart) işletmelerin kullanımına sunmuştur. Ağırlıklı olarak çevresel, sosyal, yönetişim, sürdürülebilirlik hususları ile entegre düşünce çerçevesinde oluşturulan düzenlemeler ve bunları ortaya koyan kurumlar, başta işletmeler ve paydaşları olmak üzere konu ile ilgilenen tüm taraflar açısından iç içe geçmiş ve karmaşık bir hal almıştır. Bu çalışmada, söz konusu karmaşık yapının anlaşılır ve basit bir görünümünü elde etmek adına kurumsal raporlamaya ilişkin uluslararası düzeyde çalışma yürüten kurumlar, düzenlemeler ve taraflar sınıflandırılmış bir şekilde ele alınmış olup kurumsal raporlama ekosistemini oluşturan tüm unsurlar açık, anlaşılır ve bağlantılı olarak ortaya konmuştur. Son olarak ise kurumsal raporlama ekosistemi ifadesinin tanımı yapılmış ve ekosistemin geleceğine ilişkin öngörülere değinilmiştir.

Anahtar Kelimeler:

Kurumsal Rapor, Kurumsal Raporlama, Kurumsal Raporlama Ekosistemi, ESG, Entegre Düşünce

CORPORATE REPORTING ECOSYSTEM: ELEMENTS, REGULATIONS AND FORECASTS

As a result of the change in the corporate reporting ecosystem in recent years, international institutions and organizations have carried out various studies for the creation of corporate reports. In addition, these institutions have made various regulations (framework, guidance, standard) available to businesses. Regulations created mainly within the framework of environmental, social, governance, sustainability, integrated thinking and the institutions that reveal them have become intertwined and complex in terms of all parties interested in corporate reporting, especially businesses and their stakeholders. In this study, to obtain a clear and simple view of the complex structure in question, institutions that work on corporate reporting on an international scale, regulations and other elements are discussed in a classified way. Then, all the elements that make up the corporate reporting ecosystem are presented in a clear, understandable, and connected manner. Finally, the definition of the corporate reporting ecosystem is made, and the predictions of the ecosystem are mentioned.

Keywords:

Corporate Report, Corporate Reporting, Corporate Reporting Ecosystem, ESG, Integrated Thinking,

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