Abstract:

During the process from the industrial revolution to the 1970s, the countries were given priority to industrialization because they identified the phenomenon of development with economic growth, and the negative effects of on the social and natural environment were ignored. At the same time, the information requests of the business stakeholders were only financial information. However, the environmental and financial disadvantages and the phenomenon of globalization brought significant changes in both the concept of development and corporate reporting. Thus, as the sustainable development phenomenon begins to be included in the agenda of the countries, have also begun to report sustainability information along with financial information. The main objective of this study is to reveal the impact of integrated reporting, the final stage in which corporate reporting comes, on the sustainability of, which are the most important actors of the economy in terms of sustainable development, to raise awareness of enterprises about integrated reporting and to encourage them to do integrated reporting.