Özet:

The stakeholders’ efforts to reach information about business enterprises’ activities have risen day by day. Many business enterprises compensate information needed by business enterprises in only financial way and share contributions to people, environment and education, reports of responsibilities and sustainability in institutional reporting frame with public opinion. This situation complicates the connection between business enterprises’ activities and environment, economic and social conditions. In other words, the most important deficiency of present reporting system arises from lack of presenting financial and non-financial information in an integrated way by business enterprises. In this study, various explanations about integrated reporting take place. Also, integrated report’s guide principals and content factors have been argued by exemplifying through present published reports.  

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