Borsa İstanbul'da yer alan şirketlerin entegre raporlamaları
Küçük Resim Yok
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Bilgi Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Dünya üzerinde ekonomik, siyasi ve çevresel etkiler değiştikçe işletmelerin performansları etkilenmeye başlamıştır. Tüm bu gelişmelerden finansal tablo kullanıcılarının faydalanabilmeleri için çeşitli raporlar hazırlanmaktadır. İşletmelerin birden fazla türde raporlarının bulunması işletme, paydaşlar ve bilgiden faydalanmak isteyen diğer kişilere olumsuz bir etki yaratmaktadır. Var olan raporların istenilen bilgileri şeffaf, açık ve doğru iletmemesi yeni raporlama türlerinin doğmasını sağlamıştır. Entegre düşüncenin hakim olmasıyla birlikte entegre raporlar hazırlanmaya ve sunulmaya başlamıştır. Bu raporlamada, hem finansal hem de finansal olmayan bilgiler bir arada sunulmaktadır. Entegre raporlama, işletmelerin değer yaratma hedeflerini olumlu yönde etkilemektedir. Bu çalışmada, entegre raporlara ve entegre raporlamanın incelenmesine ve yorumlanmasına yer verilmiştir. BIST Endeksinde bulunan ve Entegre Raporlama Derneği Türkiye'de (ERTA) raporlarını yayınlamış on bir firma araştırmaya dahil edilmiştir. İşletmelerin dördü bankacılık sektöründe, diğerleri ise telekomünikasyon, teknoloji, kimya, enerji, içecek ve çimento sektörlerinde yer almaktadır. Kendi sektörlerinde öncü olan ve entegre rapor sunan on bir işletmenin 2021 yılına ait faaliyet raporları dikkate alınarak bu çalışma gerçekleştirilmiştir. Anahtar sözcükler: Kurumsal Raporlama, Sürdürülebilirlik, Entegre Düşünce, Entegre Raporlama
Due to the ongoing change in economic, political and environmental factors around the world, the performances of businesses are affected. Tailored reports are prepared by businesses so that external users of information are made aware of such changes and of the reactions of business to these changes. The fact that there are various different formats of these reports has a negative effect on the businesses, stakeholders and all other users who would like to use information available in these reports in order to make sound decisions. Since the current types of reports do not convey the required information in a transparent, clear and accurate manner, a need for a more standardized reporting has emerged. Stemmed from that need, integrated reporting has been initiated by enterprises, in line with the dominance of integrated thinking. Integrated reporting aims to present both financial and non-financial information in a combined format and hence, positively affect the value creation objectives of enterprises. In this study, integrated reporting has been introduced and the analysis and interpretation of integrated reporting have been done based on the latest reports of select companies. In that respect, eleven companies that are listed in the BIST Index and publish their reports in the Turkish Integrated Reporting Association (ERTA) were included in the research. Four of those enterprises are in the banking sector and the others are in the telecommunications, chemistry, energy, technology, beverage and cement sectors. The study was conducted by reviewing the year 2021 annual financial reports of these eleven companies, which are pioneers in their sectors and have been involved in integrated reporting. Keywords: Corporate reporting, Sustainability, Integrated Thinking, Integrated reporting
Due to the ongoing change in economic, political and environmental factors around the world, the performances of businesses are affected. Tailored reports are prepared by businesses so that external users of information are made aware of such changes and of the reactions of business to these changes. The fact that there are various different formats of these reports has a negative effect on the businesses, stakeholders and all other users who would like to use information available in these reports in order to make sound decisions. Since the current types of reports do not convey the required information in a transparent, clear and accurate manner, a need for a more standardized reporting has emerged. Stemmed from that need, integrated reporting has been initiated by enterprises, in line with the dominance of integrated thinking. Integrated reporting aims to present both financial and non-financial information in a combined format and hence, positively affect the value creation objectives of enterprises. In this study, integrated reporting has been introduced and the analysis and interpretation of integrated reporting have been done based on the latest reports of select companies. In that respect, eleven companies that are listed in the BIST Index and publish their reports in the Turkish Integrated Reporting Association (ERTA) were included in the research. Four of those enterprises are in the banking sector and the others are in the telecommunications, chemistry, energy, technology, beverage and cement sectors. The study was conducted by reviewing the year 2021 annual financial reports of these eleven companies, which are pioneers in their sectors and have been involved in integrated reporting. Keywords: Corporate reporting, Sustainability, Integrated Thinking, Integrated reporting
Açıklama
Lisansüstü Programlar Enstitüsü, Muhasebe Ve Denetim Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
