Integrated reporting, research on overview of Turkish corporations to integrated reporting

Corporate reports are tools used by businesses in ensuring transparency and accountability. Business offers financial and non-financial information to the information user relating to operating results through financial reports, environmental, social and governance reports, Corporate Social Responsibility Report, sustainability reports. Each of these reports are prepared and submitted separately. However, since 2009, opinion that financial and non-financial information should be presented integrated format in single report has begun to be dominated. Due to this opinion, studies were done by many institutions and organizations. After studies, integrated reporting has been recognized as a new approach in corporate reporting. The purpose of this study is examining the integrated reporting, analysis of integrated reports that selected from the best examples of integrated reporting worldwide, determine the current status of integrated reporting in our Country. In accordance with this purpose, it was tried to give information about the corporate governance, integrated reporting, frameworks that shaped integrated reporting and integrated report, components of the integrated report; it was tried to present the current situation and the future of integrated reporting; the content analysis was conducted on examples of integrated reporting that received from IIRC Database. The current situatiom of the integrated reporting in our country was tried to be determined with analysis on the annual reports of the companies in the BIST Corporate Governance Index. As a result of the examination and analysis, it was observed that Integrated reporting is rapidly accepted worldwide; Preparing integrated reports mandated in South Africa, France, Denmark; It has been identified that the annual report of %48 businesses in BIST Corporate Governance Index is compatible with integrated reporting.