Entegre Raporlama: Kavramsal Bir İnceleme

Yıl 2015, Cilt: 30 Sayı: 1, 1 - 22, 30.06.2015

Mustafa Kemal Topçu , Göksel Korkmaz

Öz

Raporlamaya sistematik bir yaklaşım ve geleceğe dönük bütünleşik bir bakış açısı getirmeyi hedefleyen entegre raporlama, tüm paydaşlara ulaşmayı sağlayabilecek en etkin yaklaşımlardan biridir. Ancak mevcut durumda kurumların hazırlayacakları raporların ne bir standardı ne de bir yönlendirici belgesi bulunmaktadır. Bu çalışma ile alan yazına katkı sağlamak maksadıyla yeni bir konu olan entegre raporlamanın kavramsal bir incelemesini sunmak, bu çerçevede olası çalışma alanlarını ortaya koymak amaçlanmaktadır.

Anahtar Kelimeler

Entegre Raporlama, Finansal Raporlama, Sürdürülebilirlik, Kurumsal Yönetim, Sosyal Sorumluluk

Integrated Reporting: A Conceptual Review

Öz

Integrated reporting, aiming at bringing a systematic approach to reporting and a holistic perspective towards future, is one of the most efficient approaches that provide easy access to all stakeholders. However, there are no standards or any directing document for corporate to prepare the integrated reports. Thus, this study aims at presenting a conceptual discussion on this new topic and offering future recommendations to contribute to literature.

Anahtar Kelimeler

Integrated Reporting, Financial Reporting, Sustainability, Corporate Governance, Social Responsibility

Kaynakça

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