A research of the companies included in the BİST sustainability index on the appropriateness of activity reports to integrated reporting

Integrated Reporting, is a new reporting method that provides a holistic view of financial and non-financial performance, future expectations and the value creation process. It provides the opportunity to respond to the needs of stakeholders with a single report in terms of both financial and non financial information. Integrated reporting, including historical data and future value, enhances transparency and accountability in enterprises and contributes to sustainable value creation. In this study, it is aimed to determine the suitability of the activity report of the companies that have a not yet published an integrated report to the integrated reporting. For the purpose, the activity reports of 41 companies in the BIST Sustainability Index, which have not yet published integrated reports, have been examined by content analysis method within the scope of the international Integrated Reporting Framework Guidelines. According to the result of the research, 38 companies included in the sustainability index are reporting in accordance with integrated reporting principles. In this context, Coca Cola İçecek annual report was found to be the most appropriate report for integrated report. The report, which has the lowest eligibility for integrated reporting, was found to belong to Turkish Airlines.