Materiality analysis of non-financial information in integrated reporting

Nowadays, using financial data alone to describe a company's performance is no longer qualifiable for data users. Demonstrating the social and environmental sensitivity of businesses towards society is necessary for their sustainability. Information complexity has developed throughout time as a result of the existence of various reports in which businesses present both their financial and social outcomes as well as their environmental outcomes. Due to this circumstance, it has become challenging to assess the enterprise reports. This circumstance has led to the development of integrated reporting, which requires the presentation of both financial and non-financial data about the enterprises in a single report. The aim of our study was to determine which issues will be prioritized in accordance with the goal of integrated reporting, which aims to add value to businesses by explaining information about the social, environmental, and economic performances of businesses in a single report. In accordance with this goal, the priority stakeholders of a cementrelated enterprise were identified, as were the critical issues that should be addressed in the integrated report for these stakeholders, and a study was conducted to identify an exemplary stakeholder and key issues.