Selim BEKÇİOĞLU, Mustafa ÖZTÜRK, Betül AÇIKGÖZ

MUHASEBE ORTAMINDAKİ GÜNCEL DEĞİŞMELER VE FİNANSAL OLMAYAN RAPORLAMA GLOBAL RAPORLAMA GİRİŞİMİVE BİR ÖRNEK OLAY

Günümüzde muhasebe ortamında ve çevresinde büyük değişmeler olmaktadır. Bunlardan ilki, bilginin hazırlanmasını ve dağıtılmasını hızlandıran ve maliyetini azaltan teknoloji alanında; ikincisi, daha hızlı ulaşım yöntemleri ve bilgilerin anında temin edilmesi ile dünyayı tek bir dev pazara dönüştüren globalleşme ile ortaya çıkan gelişmeler; son olarak da, gün geçtikçe büyük yatırımcıların, sivil toplum örgütlerinin, müşterilerin, tedarikçilerin,yerel ahalinin, sigortacıların yani başka bir deyişle “hak iddia edenlerin” stakeholder yarattıkları etkidir. Bu çokönemli değişmeler iş hayatında önemli gelişmelere yol açmıştır. Özellikle, firmalar sadece finansal raporları değil, içinde bulundukları çevre, beraber çalıştıkları işçiler, hissedarlar, çevre insanları, müşteriler ve diğer hak sahipleri için finansal olmayan raporlar yayınlamak zorundadır. Bu nedenle, sürdürülebilir bir gelecek için sürdürülebilir raporlama bir zorunluluktur

Anahtar Kelimeler:

Finansal-Olmayan Raporlama, Sürdürebilirlik Raporlaması, Sosyal Sorumluluk, İş Ahlâ

In recent years there has been dramatic changes in the accounting environment. First, the technology has beendeveloped to such a point that has made information preparation and dissemination inexpensive. A second important development is the globalization that converted the world into a huge market due to availability of speedy transportation methods and information. A last major change is the concentration of power in hands of biginvestors, NGOs, customers, suppliers, local people, pension funds namely “stakeholders”. These dramaticchanges have also caused important developments in the understanding of social responsibility and business ethics of the firms. In compliance with these new perceptions the firms have to prepare and disseminate not onlyconventional financial reports but also non-financial reports or sustainble reports that disclose all major developments regarding to environment, community, society, human rights, safety, pollution, workers, local citizens,investors and other stakeholders. So a sustainable reporting is a must for a sustainable future

Keywords:

Non-financial reporting, Sustainability reporting, Social Responsibility Business Ethics, Stakeholders, Governance, Accountability.,

PDF

___

Andre Kah Hin Khor, Social Contract Theory, Legitimacy Theory and Corporate Social and Environmental Disclosure Policies, Nottingham University, Business School, Working Paper, 2003.
Bennet, Martin ve Peter James; Sustainable Measures: Evaluation and Social Performance, Greenleaf Publishing, Sheffields, 1999.
BP Sustainability Report 2003.
Deegan,C., “The Legitimising Effect of Social and Environmantal Disclosures-A Theoretical Foundation”, Accounting, Auditing and Accountability Journal, Cilt 15 (3), s. 291.
Dünya Gazetesi, 7 Aralık 2004.
Gray, Rob, “Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment”, International Journal of Auditing, cilt 4, 2000.
Greenberg, Jerald ve Robert A. Baron, Behaviour in Organizations, Altıncı Baskı, Prentice Hall, Upper Saddle River, 1997.
Hellriegel, Don ve John W. Slocum, Jr., Management, Altıncı Baskı, Addison-Wesley Publishing Company, Reading, 1992.
Mintzberg H. “Organizational Power and Goals”; Fred Luthans, Richard M. Hodgetts ve Kenneth R. Thompson, Social Issues in Business: Strategic and Public Policy Perspectives, Sixth Edition, 1990.
Ranganathan, Janet, “Sings of Sustainability”, Sustainable Measures: Evaluation and Social Performance, Greenleaf Publishing, Editörler: Martin Bennet ve Peter James, Sheffields, 1999.
Referans, 12 Şubat 2005, Pozitif Eki.
Sharma, Sanjay ve Mark Starik, Research in Corporate Sustainability: The Evolving Theory and Practice of Organizations in the Natural Environment, içinde W. Richard Shermans, Edward Elgar, ve diğerleri, “Sustainable Stakeholder Accouning beyond Complementary and Towards Integration in Environmantal Accounting”, Cheltenham, 2002.
Sillapää, Maria, “A New Deal for Sustainable Development in Business”, Sustainable Measures: Evaluation and Social Performance, Editörler: Martin Bennet ve Peter James, Greenleaf Publishing Limited, Sheffield, 1999.
The 2002 Sustainability Reporting Guidelines, Global Reporting Initiative, Amsterdam, 2002.
The Accounting Education Report.
The Economist, A Survey of Corporate Social Responsibility, 22-28 Ocak 2005.
The Economist, Kasım 6-12, 2004.