Abstract:

Integrated reporting is a new reporting concept that emerged as a result of the failure of financial reports to reflect the capacity of to create value and the rise of the sustainability concept that takes into account the economic, environmental and social performance of. The aim of this study is to analyze the compatibility of integrated reporting content in the application with the International Integrated Reporting Framework and to present recommendations for the development of integrated reporting. In the framework of the research, the reports obtained from the web pages of enterprises that operate in the cement industry and publish integrated reports, using the content analysis method, were analyzed in the context of the International Integrated Reporting Framework. According to the results of the analysis, the information presented in the integrated reports of enterprises under the research scope was found to be largely compatible with the contents of the International Integrated Reporting Framework, but not in a standard format. In addition, it is determined that the process of value creation is associated with capital elements as a content element that is less informed in integrated reporting practices.

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