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Entegre raporlama, kuruluşların değer yaratma sürecini bilgi kullanıcılarına aktaran kurumsal raporlama türlerinden birisidir. Uluslararası Entegre Raporlama Konseyi (IIRC) kuruluşlara entegre rapor hazırlama sürecinde rehber niteliğinde bir Entegre Raporlama Çerçevesi geliştirmiştir. Entegre raporlama Türkiye’de henüz çok yeni uygulanmaya başladığı için bu konuda yapılan bilimsel çalışmalar incelendiğinde genel itibarıyla çoğunun teoriye dayandığı, dünyadaki uygulama örneklerinin incelendiği ya da kuruluşların hazırladıkları sürdürülebilirlik raporları ve yıllık faaliyet raporları üzerinden incelemeler yapıldığı görülmektedir. Bu çalışmanın amacı öncelikle entegre raporlama hakkında teorik bilgi vermek, ardından ise Türkiye’de 2016 yılına ait entegre rapor yayımlayan beş kuruluş bulunmakta olup, bu beş kuruluşun entegre raporlarını Uluslararası Entegre Raporlama Çerçevesi’nin içerik öğelerine uygunluğu açısından değerlendirmektir. Nitel analiz tekniklerinden birisi olan içerik analizi kullanılan çalışma, entegre raporlamanın Türkiye’deki mevcut durumunu ortaya koymak açısından ve kuruluşların bundan sonra hazırlayacakları entegre raporlama uygulamalarına yol göstermesi açısından önem arz edeceği düşünülerek yapılmıştır. Analiz sonucu kuruluşların entegre raporları faaliyet gösterdikleri sektöre bağlı olarak sermaye öğeleri ve iş modeli noktasında farklılık göstermekle birlikte incelenen tüm entegre raporların Uluslararası Entegre Raporlama Çerçevesi’nin içerik öğeleri gerekliliklerini önemli ölçüde karşıladığı fakat entegre edilerek sunulma noktasında eksiklikleri olduğu söylenebilir.
Integrated reporting is one of the types of corporate reporting that transmits the value-creation process of organizations to information users. The International Integrated Reporting Council (IIRC) has developed an Integrated Reporting Framework as a guide in the process of preparing integrated reports to organizations. Integrated reporting in Turkey is still very new to be implemented, and when the scientific studies on this subject are examined, it is generally seen that most of them are based on theory, the examples of application in the world are examined or the organizations are preparing sustainability reports and annual activity reports are examined. The aim of this study is first to provide theoretical information about integrated reporting, then there are five organizations in Turkey that publish the 2016 integrated report, and the integrated reports of these five organizations are evaluated in terms of compliance with the contents of the International Integrated Reporting Framework. The study used in content analysis, which is one of the quality analysis techniques, was done considering that integrated reporting will be important in terms of revealing the current situation in Turkey and in terms of leading the organizations to the integrated reporting practices they will then prepare. The results of the analysis can be said that the organizations’ integrated reports differ in the point of capital and business model depending on the sector in which they operate, while all the integrated reports examined have significantly satisfied the requirements of the International Integrated Reporting Framework for content items but are integrated and have disadvantages in the point of presentation.
Integrated reporting is an enterprise reporting type that transfers the value creation process of organizations to information users. International Integrated Reporting Council (IIRC) has developed an Integrated Reporting Framework as a guide for establishments for the preparation process of the integrated report. Since that integrated reporting has very early applications in Turkey when examined the fieldworks in general terms, it is seen that they all based on theory, and the application examples are examined in World or the establishments are making examinations through annual sustainability reports and through annual reports. The aim of this study provide theoretical information about the firstly integrated reporting, then there is 5 establishment in Turkey who had published integrated reports for 2016, and the integrated reports of these 5 establishments are evaluated as per the suitability of the content items of International Integrated Reporting Framework. Qualitative analysis techniques from one study used the content analysis it has been made integrated reporting in terms reveals the current situation in Turkey and the organizations will be important in terms of showing the way to integrated reporting application to be prepared thereafter. As the result of the analysis; it has been observed that the capital items and business models differ depending on the sector in which the enterprises operate. Although all the integrated reports examined have met the Content requirements of the International Integrated Reporting Framework to a significant extent, they are considered as having some deficiencies in the presentation of these content items.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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