Evaluation of integrated report applications in terms of integrated reporting: An application in production business

Integrated reporting, a phenomenon in the field of corporate reporting, provides financial and non-financial information in an integrated report set. Although it is difficult to prepare high quality integrated reports, studies have shown that there is a lack of quality in certain aspects with integrated reports produced. The biggest deficiency in reporting quality is the weakness in the repetition rate of the enterprises. The basic philosophy in the approach of integrated thinking is that ecological and social and economic resources can be included in financial reporting. Thus, for users of financial information, the relationship between financial and non-financial elements can be presented in a transparent and comparable way. In this study, the conceptual framework of integrated reporting is mentioned, the content of the integrated report and the capital elements are explained and the relationship between information and integrated report is investigated. Although businesses produce sustainability and corporate social responsibility reports, they cannot provide financial and non-financial information from stakeholders to help users of financial information. The quality and length of integrated reports, which include issues affecting the ability of businesses to create value, vary. They use integrated reporting to assist businesses in describing ways of creating value in the short, medium and long term in explaining the business cycles they need. Integrated reporting also focuses on non-financial information and data, independent and parallel to financial reporting. This creates a motivation for long-term investments related to ecological, social, governance and financial factors. The lack of a standard format for integrated reporting transfers the responsibility to stakeholders to make safer investment decisions and to identify and link sustainability and economic values using the Internet. In this study, answers to two questions are sought. The first is whether there is a relationship between the length of the integrated reports published by the firms and the quality of these reports. The second question is to what extent some organizational features included in the integrated report affect the quality of the integrated reports. When searching for answers to these questions, content analysis method was applied using Nvivo package program. In the 2016-2017-2018 integrated reports of Çimsa Company, which was selected as the application area, the International Integrated Reporting Framework was evaluated in terms of guidelines and the extent of compliance with these principles was examined. Keywords: Integrated Reporting, Financial Reporting, Sustainability Report