The effect of integrated reporting on business performance

From past to present, businesses have published various reports at certain times to meet the needs of report users, namely stakeholders and provide them with the right information in response to a changing and globalizing economy. Besides integrated reporting is a new type of reporting that enterprises present financial data as well as non-financial data to their stakeholders in a holistic perspective. Although the world has made significant progress in integrated reporting, this type of reporting has just begun to be implemented in our country. In this study, the content elements of the 2016, 2017 and 2018 integrated reports of ÇİMSA CEMENT INDUSTRY AND TRADE JOINT STOCK COMPANY, which started to publish Integrated Reporting in 2016 were analyzed. Ratio analysis, vertical analysis and trend analysis were carried out in 2013, 2014 and 2015 financial data of the compacy and the financial data which are the years following the transitional integrated reporting. Former financial data of the firm which are the transition to integrated reporting and the financial data after the transition to integrated reporting were compared and the effect of this reporting on the financial data was examined if this reporting had a positive effect on the enterprise.