ENTEGRE RAPORLAMA KILAVUZ İLKELERİNE BAĞLILIK SEVİYESİNİN DEĞERLENDİRİLMESİ: FİNANSAL HİZMET SEKTÖRÜNDE BİR ARAŞTIRMA

Yıl 2021, Cilt: 8 Sayı: 3, 1600 - 1621, 30.11.2021

İpeksu Özbaş , Osman Tuğay

https://doi.org/10.30798/makuiibf.911804

Cited By: 1

Öz

Bu çalışma entegre raporlama girişimini benimsemiş, finansal hizmet sektöründe faaliyet gösteren şirketlerin entegre raporlama kılavuz ilkelerine bağlılık seviyesini analiz etmek amacıyla yapılmıştır. Bu kapsamda finansal hizmet sektöründe faaliyet gösteren işletmelerin yayınladıkları entegre raporlar, entegre raporun kılavuz ilkelerine göre değerlendirilerek Maxqda2020 programı ile içerik analizine tabi tutulmuştur. Bu sayede kılavuz ilkelere bağlılık düzeyi, hangi ilkelerin ne sıklıkla kullanıldığı, finansal hizmet sektöründe faaliyet gösteren işletmelerin entegre raporlamadaki genel eğilimleri belirlenerek entegre rapor uyum skorları oluşturulmuştur. Oluşan entegre rapor uyum skorları ile karlılık oranları arasında ilişki araştırılmıştır.

Anahtar Kelimeler

Entegre Raporlama, Değer Yaratma, Kılavuz İlkeler

EVALUATION OF THE LEVEL OF COMMITMENT TO THE INTEGRATED REPORTING GUIDELINES: A STUDY IN THE FINANCIAL SERVICE SECTOR

Öz

This study was carried out to analyze the level of adherence to integrated reporting guidance principles of companies operating in the financial services sector, which have been integrated reporting initiative. In this context, integrated reports published by businesses operating in the financial services sector were evaluated according to the guidelines of the integrated report and content analysis was carried out and integrated report compliance scores were established. In this way, the level of adherence to the guidelines, how often the principles are used, the general trends of enterprises operating in the financial services sector in integrated reporting are determined and the relationship of integrated compliance scores with profitability ratios is examined

Anahtar Kelimeler

Integrated Reporting, Creating Value, Guiding Principles

Kaynakça

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