CORPORATE CULTURE IN INTEGRATED REPORTING

Yıl 2019, Cilt: 9 Sayı: 1, 6 - 8, 30.07.2019

Arzu Ozsozgun Caliskan , Emel Esen

https://doi.org/10.17261/Pressacademia.2019.1055

Öz

Purpose- Corporate culture represents shared
values, assumptions, norms, beliefs and strategies of the organization. Both
national and corporate culture can effect the level of corporate transparency regarding strategic, economic,
social, environmental and governance performance. The main purpose of this study is to
understand the role of cultural system in integrated reporting.

Methodology- There is a lack of research on
managerial attitudes and culture on integrated reporting. In this study, we
make theoretical suggestions for further studies to understand cultural
dimensions and its role in integrated reporting.

Findings- Findings
show that stakeholders’ expectations in different cultural system can shape the
presented information in integrated reports how the organization operates and
how it creates and maintains value. Therefore, it is suggested that integrated
reports can determined by a corporate cultural system. Also, higher corporate
responsibility as an important aspect of a culture can effect the publishing
integrated reports.

Conclusion- Companies
should adapt the differences in corporate rules, structures, all cultural
mechanisms to the practice of integrated reporting. Furthermore, they should be
more concerned with internal process and improving their culture while focusing
on reporting.

Anahtar Kelimeler

Corporate culture, national culture, stakeholders, integrated report

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