Evaluation of the level of commitment to the integrated reporting guidelines: A study in the financial service sector

Enterprises present information resulting from their activities to information users through reports. This information has a financial and non-financial nature and is transmitted to information users through financial reports, environmental reports and sustainability reports. Each of these reports is prepared separately and addresses different segments. However, since 2008, business habits and reporting habits of businesses have changed due to factors such as globalization and financial crises. Stakeholders called on businesses to learn more about creating value in the long run and to be more transparent. In response to these calls, many institutions and organizations have started to work and as a result of these studies, integrated reporting, the last link of corporate reporting, has emerged. Integrated reporting, developed and promoted extensively by the International Integrated Reporting Council, provides financial and non-financial information in an associated manner. The purpose of this study is to analyze integrated reporting, a new approach in reporting, in the context of the International Integrated Reporting Framework published in 2013. In this context, in the integrated reporting database, companies operating in the financial service sector are evaluated according to the guiding principles of the integrated report, and content analysis is made and integrated report compliance scores are created. In this way, the level of importance given to the guiding principles, which principles are used frequently, and the general trends of the companies operating in the financial service sector in integrated reporting are determined, and whether the integrated compliance scores are related to the profitability ratios. Key Words: Integrated Raporting, Creating Value, Guiding Principles