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CORPORATE REPORTING ECOSYSTEM: ELEMENTS, REGULATIONS AND FORECASTS

Year 2022, Volume: 24 Issue: MODAVICA Özel Sayısı, 298 - 330, 30.06.2022
https://doi.org/10.31460/mbdd.1067737

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.

References

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KURUMSAL RAPORLAMA EKOSİSTEMİ: UNSURLAR, DÜZENLEMELER VE ÖNGÖRÜLER

Year 2022, Volume: 24 Issue: MODAVICA Özel Sayısı, 298 - 330, 30.06.2022
https://doi.org/10.31460/mbdd.1067737

Abstract

Son yıllarda kurumsal raporlama ekosisteminde yaşanan değişimin bir sonucu olarak uluslararası kurum ve kuruluşlar, kurumsal raporların oluşturulması adına çeşitli çalışmalar gerçekleştirmiştir. Ayrıca bu kurumlar muhtelif düzenlemeleri (çerçeve, rehber, kılavuz, standart) işletmelerin kullanımına sunmuştur. Ağırlıklı olarak çevresel, sosyal, yönetişim, sürdürülebilirlik hususları ile entegre düşünce çerçevesinde oluşturulan düzenlemeler ve bunları ortaya koyan kurumlar, başta işletmeler ve paydaşları olmak üzere konu ile ilgilenen tüm taraflar açısından iç içe geçmiş ve karmaşık bir hal almıştır. Bu çalışmada, söz konusu karmaşık yapının anlaşılır ve basit bir görünümünü elde etmek adına kurumsal raporlamaya ilişkin uluslararası düzeyde çalışma yürüten kurumlar, düzenlemeler ve taraflar sınıflandırılmış bir şekilde ele alınmış olup kurumsal raporlama ekosistemini oluşturan tüm unsurlar açık, anlaşılır ve bağlantılı olarak ortaya konmuştur. Son olarak ise kurumsal raporlama ekosistemi ifadesinin tanımı yapılmış ve ekosistemin geleceğine ilişkin öngörülere değinilmiştir.

References

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  • ACCA, BAFA & FARSIG. (2020). The future of financial reporting 2020: communication, standard setting, intangibles and audit.
  • ACCA & Brand, H. (2021). Invisible threads: communicating integrated thinking. London.
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  • Arslanoğlu, İ. (2016). Bilimsel Yöntem ve Araştırma Teknikleri. Ankara: Gazi Kitabevi.
  • Barkemeyer, R., Preuss, L. & Lee, L. (2015). Corporate reporting on corruption: an international comparison. Accounting Forum, 39(4), 349–365. https://doi.org/10.1016/j.accfor.2015.10.001
  • BDO. (2020). Sustainability and climate change reporting - now a key issue. https://www.bdo.co.uk/en-gb/insights/audit-and-assurance/uk-gaap-and-narrative-reporting/sustainability-and-climate-change-reporting-now-a-key-issue
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  • Bhaskar, K., Flower, J. & Sellers, R. (2021). Disruption in financial reporting: a post-pandemic view of the future of corporate reporting. Oxon: Routledge.
  • Bilgin, N. (2014). Sosyal Bilimlerde İçerik Analizi: Teknikler ve Örnek Çalışmalar. Ankara: Siyasal Kitabevi.
  • Blomme, H. (2019). Towards better corporate reporting: core & more. Schmalenbach Business Review, 71(2), 263–270. https://doi.org/10.1007/s41464-018-0059-x
  • Bradish, R. D. (1965). Corporate reporting and the financial analyst. The Accounting Review, 40(4), 757.
  • Brockett, A. & Rezaee, Z. (2012). Corporate sustainability: integrating performance and reporting. New Jersey: John Wiley & Sons Inc.
  • Bruce, R. (2021). The evolving reporting ecosystem. https://abmagazine.accaglobal.com/global/articles/2021/nov/comment/the-evolving-reporting-ecosystem.html
  • Buhr, N. (2007). Histories of and rationales for sustainability reporting. In J. Unerman, J. B. And ve B. O’Dwyer (Ed.), Sustainability accounting and accountability (57–69). Oxon: Routledge.
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  • Cavlak, H. (2021a). Kurumsal raporlamanın dijital dönüşümünde 3B etkisi: blokzincir, bulut bilişim, büyük veri. İçinde Z. Aykanat (Ed.), İşletme fonksiyonları ile dönüşümün yeni adı: Endüstri 4.0 (147–184). Ankara: Gazi Kitabevi.
  • Cavlak, H. (2021b). Kurumsal ve finansal raporlamanın geleceği üzerine değerlendirmeler. Muhasebe Enstitüsü Dergisi, (64), 39–58. https://doi.org/10.26650/MED.797559
  • CDP, CDSB, GRI, IIRC & SASB. (2020). Reporting on enterprise value - illustrated with a prototype climate-related financial disclosure standard.
  • CRD. (2019). Driving alignment in climate-related reporting - year one of the better alignment project.
  • Deegan, C. (2020). An introduction to accounting: Accountability in organisations and society. South Melbourne: Cengage Learning Australia Pty Limited.
  • Delice, G. (2003). Finansal krizler: teorik ve tarihsel bir perspektif. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, (20), 57–81.
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  • Deloitte. (2018). Crunch time 7 - reporting in a digital world.
  • Deloitte. (2021). Environment, social, and governance considerations: corporate reporting and assurance basics.
  • DiPiazza, S. A. & Eccles, R. G. (2002). Building public trust: the future of corporate reporting. New York: John Wiley & Sons Inc.
  • EFRAG. (2020). How to improve climate-related reporting: A summary good practices from Europa and beyond. Project Task Force on Climate-related Reporting.
  • EC. (2021). Corporate sustainability reporting. https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
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  • FEE. (2015). The Future of Corporate Reporting – Creating the Dynamics for Change. Brüksel.
  • FRC. (2017). XBRL: deep-dive / digital future of corporate reporting.
  • FRC. (2018). Blockchain and the future of corporate reporting - how does it measure up?
  • FRC. (2019). Climate-related corporate reporting - where to next?
  • FRC. (2020a). A matter of principles - the future of corporate reporting.
  • FRC. (2020b). Annual review of corporate reporting 2019/20. London.
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There are 101 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Emine Serap Kurt 0000-0003-2192-0669

Hakan Cavlak 0000-0002-5891-7722

Publication Date June 30, 2022
Submission Date February 3, 2022
Published in Issue Year 2022 Volume: 24 Issue: MODAVICA Özel Sayısı

Cite

APA Kurt, E. S., & Cavlak, H. (2022). KURUMSAL RAPORLAMA EKOSİSTEMİ: UNSURLAR, DÜZENLEMELER VE ÖNGÖRÜLER. Muhasebe Bilim Dünyası Dergisi, 24(MODAVICA Özel Sayısı), 298-330. https://doi.org/10.31460/mbdd.1067737