Özet:

Purpose - Companies publish many different reports as well as financial reports. The company’s publication of different reports makes it difficult for investors to collect information about the business. Diversity in the number of reports is an unwanted situation for investors. This is why the integrated report is of importance for and investors. The study aims to measure the financial performance of the banks publishing an integrated report in Turkey between 2015-2020. Method - First, a research model was created with the data obtained from the bank’s balance sheets and income tables. The data that were later obtained were analyzed by the financial ratio analysis, which is one of the most commonly used financial performance indicators in literature, and then the financial performance of banks was measured by the input-oriented data coverage analysis (CCR Model), which is a multi-critical decision-making method. In this regard, the financial lift rate, the total debt/total equity ratio and interest expenditure are used as the input variable, while the active profit rate, the profit ratio per share and interest revenues are also used as the output variable. Results - According to the years and banks studied in the study, the integrated report has no direct and regular impact on the financial performance of banks. Because some banks that were financially active before the transition to the integrated report were not active after the publication of the integrated report. Also, while some banks have captured financial effectiveness after they started publishing integrated reports, they have not captured financial effectiveness in other years when they continued publishing integrated reports. The lack of a direct and regular impact on the financial performance of banks can be based on different economic and social reasons. Because financial activity is influenced by many different factors at micro and macro levels. It can also be said that the integrated report has an impact on this situation as a new reporting system.

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