Abstract:

Today, it is observed that the corporate reporting framework has also improved in order to meet the demands of information users. It has been seen that corporate reporting has evolved from traditional financial reporting to environmental reporting, from sustainability reporting to integrated reporting. Integrated reporting is the last development in corporate reporting. Integrated reporting, which emerged as a way of transferring the value created by the institutions to its stakeholders in a short, concise and understandable manner, with a holistic and strategic perspective, has become a reporting method used in many countries today. In this context, it is considered that information should be presented in integrated reports on the COVID-19 disease affecting the whole world. The main aim of the study is to examine how the COVID-19 disease is handled in integrated reports. In the study, due to few companies have published integrated report in Turkey and 5 of these companies included the epidemic in their reports, the integrated report of 23 companies registered in the Johannesburg Stock Exchange for 2019 was analyzed using content analysis. As a result of the research, it was determined that 9 companies provided information about the disease in the integrated report. It has been observed that these companies also provide general information about the COVID-19 disease in accordance with the guiding principles and content elements in their integrated reports.

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