Abstract
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.