Özet:

With the changing business environment, the need for financial information as well as non-financial information has increased. In order to evaluate a company in full, investors require all information about the company. In addition, after the global financial crisis in 2009, companies began to less rely on corporate information. Instead, analyst presentations, online news and social media have begun to be more reliable. To get rid of these concerns, companies tried to produce more reliable and complete information about themselves.  One of the consequences of this concern is integrated reporting. Integrated reporting is seen as the future of corporate reporting, as it contains financial and non-financial information that reveals the company’s unique value-producing power. The purpose of this article is to explain why integrated reporting is needed, to provide information about the advantages of integrated reporting and to provide examples from developed and developing countries that implement integrated reporting.

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