Entegre Raporlama, Türk İşletmelerinin Entegre Raporlamaya Bakışı Üzerine Bir Araştırma

Kurumsal raporlar şeffaflık ve hesap verilebilirliğin sağlanmasında işletmeler tarafından kullanılan araçlardır. İşletmeler faaliyet sonuçlarına ilişkin finansal ve finansal olmayan bilgileri finansal raporlar, çevre sosyal ve yönetim raporları, kurumsal sosyal sorumluluk raporları, sürdürülebilirlik raporları vasıtasıyla bilgi kullanıcılarına sunmaktadır. Bu raporların her biri ayrı ayrı hazırlanıp sunulmaktadır. Ancak 2009 yılından beri, finansal ve finansal olmayan bilgilerin entegre biçimde tek bir raporda sunulması gerektiği görüşü hakim olmaya başlamıştır. Bu Çalışmanın amacı, entegre raporlama ve entegre raporun incelenmesi, dünyada entegre raporlamanın mevcut durumu, Ülkemizde entegre raporlamanın mevcut durumunun tespit edilmesidir.

Integrated Reporting, Research On Overvıew Of Turkish Corporations To Integrated Reporting

Corporate reports are tools used by businesses in ensuring transparency and accountability. Business offer financial and non-financial information to information user related with operational results through financial reports, environmental, social and governing reports, Corporate Social Responsibility Report and sustainability reports. Each of these reports is prepared and submitted separately. However, since 2009, the view that financial and non-financial information should be presented in an integrated format in single report has begun to be dominant. The purpose of this study is examining the integrated reporting, the current status of integrated reporting in the world, along with determining the current status of integrated reporting in Turkey.

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