Abstract:

The fundamental philosophy of the integrated reporting approach is that economic resources, as well as environmental and social resources can be included in financial reports, and that the relations between financial and non-financial elements can be presented to financial information users in a transparent and comparable manner. The aim of this study is to conduct an ecological-efficiency study in the framework of the factors that create economic value and sustainable value of, taking into account the theoretical framework of integrated reporting. In this regard, the International Integrated Reporting Council established integrated report application samples in the database of the companies operating in the manufacturing sector published carbon emission data and financial data by analyzing the eco-efficiency performance and assessing the results.

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