Content analysis in integrated reporting

Businesses present the information produced as a result of their activities by reports to interested parties. These information is both financial and non-financial. Financial information is presented in the financial statements through the accounting information system. Non-financial information is communicated through corporate reports. This situation leads to the aqusition of financial and non-financial information from different sources for those who use this information. Integrated reporting aims to present both financial and non-financial information under a single roof. The aim of this study is to explain the integrated reporting that provides a new perspective in reporting by analyzing the reports published by the companies. In accordance with this purpose, after theoritically explaining the integrated reporting concept, the integrated reports of the 50 companies in the world's largest 500 companies published by Fortune magazine in 2016 have been analysed by content analysis which is one of the qualitative analysis methods. While the integrated reports provide information on the complete content more explanations are given about the corporate overview and the external environment. Keywords: Financial Information, Nonfinancial Information, Integrated Reporting