Özet:

Integrated reporting is a new generation of reporting that is based on the integration of the information that financial reports and sustainability reports produce within the corporate reporting system and the reporting of the short, medium and long-term economic, environmental and social impacts of companies on the basis of integrated thinking. This reporting approach, which began as a three-dimensional reporting approach in 1994, has made many changes to the present day. The latest update in the International Integrated Reporting Framework covers 1 January 2022 and subsequent reporting periods. The aim of the study in this context is to examine the current arrangements on integrated reporting as a whole, to discuss the results and to provide information to both professionals and researchers in this direction. in the work; The integrated reporting framework and changes in the Corporate Management Notice in the "Sustainability Principles Compliance Framework" have been examined. In the revised integrated reporting framework, it appears that the responsibility of the integrated report and the business model include fundamental changes such as the simplification of the framework and the clarification of the definitions. On the other hand, international regulators, in addition to existing integrated reports, are raising topics like future value reporting and climate-related financial reporting. In Turkey, the Sustainability Principles Compliance Framework is considered to be an important arrangement that will be able to bring companies reporting in accordance with the framework to an advantageous position and therefore increase the number of companies to report integrated.

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