Özet:

Risk can be expressed as the emergence of future possible opportunities and threats. Risk management, affects the ability to fulfill the business objectives of identifying potential risks and then manages these risks institution itself can be defined as a process designed to. Risk reporting can be described as the disclosure of potential risks or risks which were taken. One of the most important phase of the risk management process is risk reporting. Since the introduction of the corporate governance codes such as the Sarbanes Oxley act, risk reporting has become an essential part of the annual report of stock listed companies. Within the scope of regulation of risk reporting in the annual reports of the companies are located. In developed countries practices and academic studies related to risk reporting are frequently found. In this context, the purpose of the study; is to examine the risk reporting applications and regulations for developed countries compare to the current situation in Turkey. Therefore, at the end of the study, especially in the real sector in Turkey in terms of type of risk reporting for existing regulations and practices will be studied to identify and make recommendations

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