Finansal raporlamanın geleceği: Entegre raporlamanın getirdiği yenilikler

In the 21st century's business world, it's inevitable to be affected by the rapid changes in terms of companies. There's no doubt that their current reporting practices have been impressed by changes as well. Though investors, shareholders and stakeholders want to be informed more in a simplest way, many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes such as financial reporting, environmental, social and governance (ESG), and sustainability reporting. However, it's inadequate to assess them separately to see entire story. Additionally, creating value side of current reports are still being debated. Therefore, corporate reporting must move a step forward to express more with less, which called as "Integrated Reporting" that combines the all pieces of puzzle. It isn't only integrated both financial and non-financial knowledge into a single and brief report, but also integrated thinking of all aspects of businesses in terms of creating value over time. The leading purpose of this study is to emphasize advancements of integrated reporting to explain its effects on businesses, and investors, shareholders and stakeholders, which is based on literature review, identifying public circular, and analyzing the first integrated report of Turkey. The findings indicate that it's crucial to comply with integrated reporting. This study is essential because it's a newly developing issue in Turkey, and has started to perform substantial role on its external and internal environment. It is expected to contribute to literature, subsequent studies, and companies and stakeholders. Keywords: Integrated Reporting, Financial Reporting, Corporate Governance.