Özet:

Integrated Reporting (IR), which represents the newest formation in the field of Corporate Social Disclosure (CSD), was born as a synthesis of a broad application of the concept of integration from the past to the present, as well as many other forms of voluntary disclosure that include them. However, today, the lack of a common understanding regarding the purpose of the changes in Corporate Reporting (CR) and the questioning of the suitability of the new report format of corporate reporting are the biggest difficulties in the implementation and functioning of IR. Considering all these factors, the importance of understanding the facts and formations in question and the links between them becomes even more inevitable for the successful implementation of IR. The aim of the study is to carry out a conceptual analysis by presenting the facts and formations that have been significantly influential in the development process of IR, which is defined as the last point of CR today, within the framework of historical perspective, and thus to contribute to the literature in order to make the IR philosophy understandable.

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