An Overview of Integrated Reporting

Yıl 2017, Cilt: 2 Sayı: 4, 69 - 80, 30.10.2017

Güneş Topçu

https://doi.org/10.31454/usb.381485

Öz

With the changing business landscape, the need for non-financial information as well as financial information has increased. In order to evaluate a company thoroughly, investors begin to demand all relevant information. Besides, after the global financial crisis in 2009, people rely less on corporate information. Analyst presentations, online news and social media are found more reliable. To get rid of those concerns, companies tried to produce more reliable and complete information about themselves. One of the results of this concern is integrated reporting. Integrated reporting is seen as the future of corporate reporting since it includes both financial and non-financial information which reveal a company’s unique value generating power. The aim of this paper is to explain the needs for integrated reporting, its benefits and give information about the implementation of it both in developed and developing countries.

Anahtar Kelimeler

Integrated reporting, integrated thinking, sustainability, stakeholders, value creation

Entegre Raporlamaya Genel Bir Bakış

Öz

Değişen iş ortamıyla finansal bilgilerin yanı
sıra finansal olmayan bilgiye olan ihtiyaç artmıştır. Bir şirketi tam olarak
değerlendirmek için yatırımcılar şirketle ilgili tüm bilgileri talep ederler.
Ayrıca, 2009'daki küresel mali kriz sonrasında, şirketler kurumsal bilgilere
daha az güvenmeye başlamıştır. Onun yerine, analist sunumları, online haberler
ve sosyal medya daha güvenilir bulunmaya başlanmıştır. Bu endişelerden
kurtulmak için şirketler, kendileri hakkında daha güvenilir ve eksiksiz bilgi
üretmeye çalıştılar.  Bu endişenin
sonuçlarından biri de, entegre raporlamadır. Entegre raporlama, şirketin
benzersiz değer üretme gücünü ortaya koyan finansal ve finansal olmayan
bilgileri içerdiğinden kurumsal raporlamanın geleceği olarak görülmektedir. Bu
yazının amacı, entegre raporlamaya neden ihtiyaç duyulduğunu anlatmak, entegre
raporlamanın avantajları hakkında bilgi vermek ve entegre raporlamayı uygulayan
gelişmiş ve gelişmekte olan ülkelerden örnekler vermektir.

Anahtar Kelimeler

Entegre raporlama, entegre düşünce, sürdürülebilirlik, paydaşlar, değer yaratma

Kaynakça

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