Suitability of annual reports of manufacturing companies operated in Borsa Istanbul to integrated reporting

'Integrated Reporting' is a type of report that plans to bring forward-looking perspective to all shareholders that companies interact with besides financial data as well as non-financial data. 'Integrated Reporting', which is created with the phenomenon of creating value, includes all environmental, social and economic impacts. The purpose of this study is to measure whether the reports of companies traded in the manufacturing sector among all companies quoted on BIST contain the content elements specified in the International Integrated Reporting Framework by examining 2017 annual reports. As a result of this transaction, it will be stated how many of companies traded in the manufacturing sector in Borsa Istanbul have prepared their annual activity reports according to Integrated Reporting and which companies are eligible for this reporting. The first part of the study gives general information about corporate reporting. In the second part, the formation, importance, content, advantages, disadvantages and the capital elements of integrated reporting with organizations that guide the preparation of integrated reports are mentioned. Finally, companies that have published integrated reports are explained. In the last part of the study, it is analyzed whether the annual reports of the enterprises in the manufacturing sector are prepared in accordance with the integrated reporting content elements using the data obtained from KAP. It is shown whether the companies are ready for the idea of integrating the information under a single reporting by the conducted analysis. In 2017, the annual activity reports of the top 10 enterprises, which are eligible for integrated reporting and had the highest scores, are reviewed and the current status of the reporting sustainability of the enterprises is shown. Keywords: Integrated Reporting, BIST, Manufacturing Enterprises, Integrated Thought