Özet:

Corporate reports, which are an important tool in the decision making of both internal stakeholders (managers, employees) and external stakeholders (investors, creditors, suppliers, etc.), have increased the importance of non-financial information (environmental, social and governance-ESG) in recent years and it is changing due to various reasons such as the increase in stakeholder demand for this information, global economic crises, corporate scandals, the transition from profitability to value creation, double and dynamic materiality, and the transition from linear economy to circular economy. This change also causes differences in the content, design, and type of the corporate reports submitted. International authorities are attempting to adapt to this trend by establishing various regulations. These developments are actively monitored in Turkey, and the required legislative regulations are established at the national level by the authorities to respond rapidly to international changes. This study aims to demonstrate what the corporate reporting ecosystem in Turkey looks like in comparison to the global corporate reporting landscape. In this context, qualitative research methodologies were used to analyze the factors that affect Turkey’s corporate reporting ecosystem, including institutions and organizations, as well as legal requirements, and the appearance of Turkey’s corporate reporting ecosystem was developed. This view in Turkey demonstrated, the scope of financial reporting (BOBİ FRS and KÜMİ FRS-Draft in addition to TFRSs) has expanded and sustainability and climate-related disclosures have begun to be included in corporate reporting in line with international developments such as the Paris Agreement, the European Green Agreement. It reveals various results, such as the competent institutions such as the KGK quickly adapting to these developments, preparing the necessary legal regulations, and increasing the awareness of the work done by NGOs and the developments in corporate reporting.

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