A comparative review of the integrated reports published by private and public banks on the basis of the capitals

This research aims to reveal how and in which direction the capitals, belonging to the private banks and public banks within the financial sector in Turkey, and capital units determined by the International Integrated Reporting Framework, and the criteria specific to these capitals have made progress through the years by comparing them. Within the research scope, integrated reports published by four private banks and two public banks between the years 2016 and 2019 have been analyzed. The content analysis method was used in the research. In this context, first of all, integrated reporting scores were calculated for the banks subject to analysis. Analyses were carried out through the calculated integrated reporting scores. As a result of the conducted analyses, it was observed that the integrated reporting score in private banks had increased significantly over the years. Since public banks prepared integrated reports only in 2019, no comparison could be made according to years. Within the capitals' scope, when comparing the averages of the four-year period between the years 2016 and 2019, it was concluded that private banks attach importance to natural capital in the first place and public banks to manufactured capital. In addition, another comparison was made only within the scope of 2019 for comparison to be more consistent.