Abstract:

With the globalization, the needs of the information users have also changed. Information users have begun to request from not only financial information, but also information about their social and environmental performance. Companies have also started to publish reports containing non-financial information as well as the preparation of financial statements on the need for this change. The integrated reporting in which both financial and non-financial information is produced together is in response to this request. This study also aims to examine the environmental dimensions of the integrated reports that enterprises have prepared. In Turkey, four companies that are active in the cement industry and preparing an integrated report have been involved in the work. The environmental dimensions of the integrated reports prepared by these companies were to be examined according to the GRI G4 standards. The study found that the information they provide in the environmental dimensions of the integrated reports generally prepared by the companies operating in the cement sector in Turkey and publishing integrated reports is in accordance with the requirements of the GRI G4 elements.