Ali ALAGÖZ, Metin ALLAHVERDİ, Metehan ORTAKARPUZ

ENTEGRE RAPORLAMADA İÇERİK ANALİZİ: ÖDÜLLÜ RAPORLAR ÜZERİNE BİR ARAŞTIRMA

Entegre raporlama, yeni bir raporlama sistemi olarak işletmelerin raporlama programlarına dahil edilmesine ve çeşitli kuruluşlar tarafından çerçevesinin belirlenme çalışılmalarına rağmen, uygulayıcıları açısından kat edilmesi gereken uzun bir yol olarak görülmektedir. Bu noktada en büyük tartışma, raporlamanın içeriğindeki belirsizlikler nedeniyle, raporun tam olarak nasıl görünmesi gerektiği konusunda olmaktadır. Bu bakış açısıyla çalışma, söz konusu tartışma ve belirsizliklere ilişkin entegre raporlamanın içeriğinin belirlenmesinde, raporlama çevresine yol gösterici olması amacıyla hazırlanmıştır. Araştırma kapsamında verilerin toplanması için içerik analizi yöntemi kullanılmıştır. Araştırmada iki önemli bağımsız denetim ve danışmanlık şirketinin 2016 yılında ödüle layık gördükleri entegre raporların içerikleri, istatistiksel analizler ile nicelleştirilmiştir Yapılan analizlerle şirketlerin raporlarda kullandıkları konular yoğunluklarına göre kategorileştirilmiş, bulgular üzerinden değerlendirmeler yapılmıştır. Değerlendirme sonucunda en yaygın içerik kullanımları üç kategori olarak gruplanarak çalışmada optimum entegre rapor içeriği kapsamı belirlenmeye çalışılmıştır.

Anahtar Kelimeler:

Entegre Raporlama, Değer Yaratma, Sermaye, İçerik Ögeleri, İçerik Analizi, İçerik Analizi

THE CONTENT ANALYSIS IN INTEGRATED REPORTING: A RESEARCH ON AWARDED REPORTS

Integrated reporting is seen as a long way to go in terms of practitioners, despite the inclusion of companies in reporting programs as a new reporting system and the attemptto identification of frameworks by various organizations. At this point, the biggest debate is how exactly the report should look because of the ambiguities in the reporting context. From this perspective, this study is designed to guide the reporting environment for the content of the integrated reporting regarding mentioned debates and uncertainties. Content analysis method was used to collect data in the scope of the research. In the study, the contents of the integrated reports which the two important independent auditing and consulting companies found worthy of the award in 2016, were quantified by statistical analyzes. With the analyzes made, the topics that companies use in their reports are categorized according to their intensity, and evaluations were made on findings. As a result of evaluation, the most common content were grouped into three categories, and it is tried to determined the optimum integrated report content scope in the study.

Keywords:

Integrated Reporting, Value Creation, Capital, Content Elements, Content Analysis,

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