Entegre Raporlamada Küresel Gelişmeler ve Türkiye İçin Bir Model Önerisi

Abstract

The InternationalIntegrated Reporting Board (IIRC) will shed light on the decisions ofinformation users worldwide; "Integrated reporting" provides the needfor information on goals, strategies and value creation. Integrated reporting isa new reporting system based on transparency and accountability principles thatdemonstrates the creation of short, medium and long term value of financial andnon-financial data in the context of capital goods.In this study, based on the integrated reportsof the four companies that were successful in integrated reporting in theworld, Content, presentation and philosophical bases and aimed to create aroadmap for integrated reporting processes in large scale enterprises operatingin Turkey by analyzing the value creation as a theoretical components of theintegrated report, general principles, quality of information and reportcontent literature review.