Kurumsal Sürdürülebilirlik Açısından Entegre Raporlamanın Önemi ve BIST Uygulamaları

Abstract

Today, investors not only depend their investment decisions on data and profitability ratios in financial reports but also they take account social responsibilities and environmental factors to see the future of companies and test their business sustainability. Therefore, for the reporting of a company's continuity, the annual report is required to be reported along with the financial and non-financial data which is provided with integrated reporting. In this study, corporate sustainability and integrated reporting was handled conceptually based on literature and regulations about how to prepare financial reports in our country was emphasized. In the scope of the study, by examining the annual reports, the aim is to analyze environmental and social sustainability applications of companies which are part of BIST Sustainability Index.