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TÜRKİYE’DE ENTEGRE RAPORLAMA DÜZEYİNİN BELİRLENMESİNE YÖNELİK AMPİRİK BİR ARAŞTIRMA

Year 2021, Volume: 2 Issue: 1, 18 - 37, 30.06.2021

Abstract

İşletmeler tarafından gerçekleştirilen faaliyetlerin finansal ve finansal olmayan sonuçlarını dengeli bir şekilde yansıtan entegre raporlar aynı zamanda işletmelere ait sermaye öğeleri ile yaratılan değer arasındaki ilişkinin düzeyi hakkında da önemli bilgiler sağlamaktadır. Entegre raporlar aracılığıyla özellikle işletme stratejileri doğrultusunda sermaye öğelerine tahsis edilen kaynakların etkinliğine ve çıktı performansına ilişkin bilgiler dış paydaşlara sunulmaktadır. Bu çalışmanın amacı, Türkiye’de entegre raporlama yapan kuruluşların sektörel dağılımını, içerik öğelerinin açıklanma düzeyini, sermaye öğeleri ile değer yaratma ilişkisini ve sermaye öğelerinin açıklanma düzeyini belirlemektir. Çalışma kapsamında Türkiye’de 2019 yılında entegre rapor yayınlayan kuruluşlara ait verilerden yararlanılmıştır. Elde edilen sonuçlara göre oldukça az sayıdaki kuruluşun entegre rapor yayınladığı, entegre rapor sayfa sayısının en fazla bankacılık sektörüne ait olduğu, çalışma kapsamındaki hiçbir kuruluşun entegre rapor ana içerik öğelerinin tamamını açıklamadığı, içerik öğelerinden en az açıklama yapılan öğenin “Marka Sadakati” olduğu, entegre rapor içerik öğelerinden en fazla “Riskler ve Fırsatlar” öğesinin açıklandığı, entegre raporların tümünde sermaye öğeleri ile değer yaratma arasındaki bağın kurulduğu ve “üretilmiş sermaye” ile “doğal sermaye” öğeleri dışındaki diğer tüm sermaye öğelerinin tüm kuruluşlar tarafından açıklandığı belirlenmiştir.

References

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  • Morros, J. (2016). The Integrated Reporting: A Presentation of The Current State of Art and Aspects of Integrated Reporting that Need Further Development. Intangible Capital, 12, 336-356.
  • Paunescu, C. F. (2019). Integrated Reporting - The Reflexion Framework of Corporate Social Responsibility Information. Annals of the University of Petroşani, Economics, 19(1), 139-158.
  • The Association of Accountants and Financial Professionals in Business (IMA) (2016). Integrated Reporting IMA - The Association of Accountants and Financial Professionals Working in Business. imanet.org, (Erişim Tarihi: 25.04.2021).
  • Toszewska, W. (2018). Creating Value of Organization Through Human Capital Management. Ekonomia I Prawo Economics and Law, 17(4), 443-457.
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  • Williams, B. and Lodhia, S. (2021). Integrated Reporting in Public Sector Organisations: A Study of Australian Local Councils. Journal of Environmental Management, 280, 1-8.
  • Windasari, N. A., Chen, H. W. ve Lin, F. R. (2017). The Role of Social Capital on Cocreating Value for Social Enterprises: The Service Dominant Logic Perspective. Proceedings of the 50th Hawaii International Conference on System Sciences, 1652-1660.
Year 2021, Volume: 2 Issue: 1, 18 - 37, 30.06.2021

Abstract

References

  • Amosh, A. H. and Mansor, H. (2021). Disclosure of integrated reporting elements by industrial companies: evidence from Jordan. Journal of Management and Governance, 25,121-145.
  • Association of Chartered Certified Accountants (ACCA) ve Nederlande Beroepsorganisate van Accoountants (NBA) (2013). IR-Background-Paper-Capitals.pdf (integratedreporting.org, (Erişim Tarihi: 25.04.2021).
  • Badia, F., Dicuonzo, G., Petruzzelli, S. and Dell’Atti, V. (2019). Integrated Reporting in Action: Mobilizing Intellectual Capital to Improve Management and Governance Practices. J Manag Gov, 23, 299-320.
  • Bal, T. (2018). Integrated Reporting: Literature Review and Its Practice in India and Abroad. Srusti Management Review, (12)2, 48-54.
  • Chang, S. H. and Hsieh, J. (2011). Intellectual Capital and Value CreationIs Innovation Capital a Missing Link. International Journal of Business and Management, (6) 2, 3-12.
  • Corbella, S., Florio, C., Sproviero, A. F. and Stacchezzini, R. (2019). Integrated Reporting and The Performativity of Intellectual Capital. Journal of Management and Governance, 23, 459-483.
  • CLP (2017). Sustainability Report Making Lives Brighter, SR_Full_2017_en.pdf.coredownload.pdf, (Erişim Tarihi: 25.04.2021). Entegre Raporlama Türkiye Ağı (ERTA). entegreraporlamatr.org, (Erişim Tarihi: 25.04.2021).
  • Haghshenas, H. and Bargezar, G. (2014). Intellectual Capital and Knowledge Assets for Value Creation. Science and Nature, 3(1), 21-25.
  • Herbert, S. and Graham, M. (2021). Application of Principles from The International <IR> Framework for Including Sustainability Disclosures within South African Integrated Reports. South African Journal of Accounting Research, 35(1), 42–68.
  • International Integrated Reporting Council (IIRC) (2021). International IR Framework / Entegre Raporlama Uluslararası Çerçevesi, InternationalIntegratedReportingFramework.pdf, (Erişim Tarihi: 25.04.2021).
  • Morros, J. (2016). The Integrated Reporting: A Presentation of The Current State of Art and Aspects of Integrated Reporting that Need Further Development. Intangible Capital, 12, 336-356.
  • Paunescu, C. F. (2019). Integrated Reporting - The Reflexion Framework of Corporate Social Responsibility Information. Annals of the University of Petroşani, Economics, 19(1), 139-158.
  • The Association of Accountants and Financial Professionals in Business (IMA) (2016). Integrated Reporting IMA - The Association of Accountants and Financial Professionals Working in Business. imanet.org, (Erişim Tarihi: 25.04.2021).
  • Toszewska, W. (2018). Creating Value of Organization Through Human Capital Management. Ekonomia I Prawo Economics and Law, 17(4), 443-457.
  • VBDO, CREM ve NextGreen (2018). Value Creation with Natural Capital: An expedition by finance and business | Report | Government.nl, (Erişim Tarihi:25.04.2021).
  • Williams, B. and Lodhia, S. (2021). Integrated Reporting in Public Sector Organisations: A Study of Australian Local Councils. Journal of Environmental Management, 280, 1-8.
  • Windasari, N. A., Chen, H. W. ve Lin, F. R. (2017). The Role of Social Capital on Cocreating Value for Social Enterprises: The Service Dominant Logic Perspective. Proceedings of the 50th Hawaii International Conference on System Sciences, 1652-1660.
There are 17 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Articles
Authors

Hakan Vargün 0000-0002-7781-0912

Servet Kılınçaslan

Halim Akbulut 0000-0002-1542-4477

Publication Date June 30, 2021
Published in Issue Year 2021 Volume: 2 Issue: 1

Cite

APA Vargün, H., Kılınçaslan, S., & Akbulut, H. (2021). TÜRKİYE’DE ENTEGRE RAPORLAMA DÜZEYİNİN BELİRLENMESİNE YÖNELİK AMPİRİK BİR ARAŞTIRMA. Uluslararası Finansal Ekonomi Ve Bankacılık Uygulamaları Dergisi, 2(1), 18-37.