Özet:

In recent years, it seems that decision makers about the business are willing to use non-financial information in addition to financial information. This is important in the assessment of the sustainability of the enterprises and in the correct determination of the added value created. Integrated reporting has emerged as a solution for better understanding of these assessments and value-creation processes by stakeholders. The concept of integrated reporting is seen to be discussed in literature in many dimensions. In particular, the recent studies are attracted from the year when the work was published as a method for the relationship of this reporting by the voluntarily made with financial performance. The objective of this study is to evaluate the empirical studies carried out on the relationship between integrated reporting and financial performance in literature. As a method in the study, literary scans for national and international academic studies on the subject have been carried out backwards in the last decade since the year in which the study was published. As a result, the studies on the relationship between integrated reporting and financial performance have first identified the suitability for integrated reporting, mostly based on accounting performance standards, the active profitability and self-capital profitability ratio, and the use of models in which the integrated reporting criterion in literature is often considered as an independent variable.

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