Entegre Düşünmek Nedir?

Year 2019, Volume: 1 Issue: 1, 109 - 129, 01.07.2019

Emine Serap Kurt

Abstract

What is Integrated Thinking

Abstract

One of the most debated
issues in corporate reporting in recent years is the issue of integrated
reporting. Today, it is not important that organizations make profit only; what
is important is how to communicate this information to social stakeholders through
corporate reports. There is an integrated thinking approach on the basis of
integrated reporting which includes the value creation story of organizations.
Integrated thought consists of all of the decisions, targets, policies and
procedures established as a result of the integrated thinking approach.
Sometimes an integrated report, which is an output of integrated reporting,
results in the adoption of the integrated thinking approach, and sometimes an
integrated report is prepared after the adoption of the integrated thinking
approach. Although the issue of integrated reporting is frequently discussed,
there has not been much study on the integrated thinking that constitutes the
philosophy of reporting. Therefore, the aim of this study is to give
information about integrated thinking and to reveal the importance of this
thinking approach. For this purpose, the concept of integrated thought and the
concepts related to this concept are mentioned. In addition, the benefits of
integrated thinking are mentioned and the issues to be considered by the
organizations that will adopt this approach are emphasized.

Keywords

Integrated Thinking, Integrated Reporting

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