Özet:

The developments in recent years have heard the need to explain by reporting the performance they show to carry out their activities and the resulting business value along with the financial performance of the enterprise. Business stakeholders have found that the performance of the business is not sufficient to be assessed only by profit, considering that the environmental, social and administrative risks and uncertainty directly affect the continuity of the business have begun to request reports from the business that contain information outside of financial information. These demands have revealed the need for to provide information to be financial with financial information. The International Integrated Reporting Council (IIRC) has developed an Integrated Reporting Framework to enable to meet these needs. Integrated reporting is a new approach to reporting. The main objective of integrated reporting is to provide the relationship between the financial and non-financial information of the enterprise in a transparent and comparable way to the reporting users, in order to meet the needs of the business stakeholders. The aim of this study is to determine how much integrated reports published in Turkey, the method of content analysis of compliance with the International Integrated Reporting Framework and how much IIRC meets the requirements of the Integrated Reporting Framework in terms of "content elements".

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