The role of integrated reporting within the scope of the accounting information system in achieving good corporate governance

Corporate reporting has become one of the important concepts on a global scale today, when the responsibility of businesses to inform their stakeholders has become standard. In the past and today, businesses publish different reports under various titles. Recently, integrated reporting as a new and comprehensive integrated reporting method in corporate reporting has become widespread throughout the world. Integrated reporting is a reporting system that allows financial, sustainability and corporate governance reports to be presented in a single report, and so it can present the financial and sustainability performance of businesses in an integrated manner. It indicates how the business creates the value in the relevant period by integrating the financial and non-financial information of the businesses with the integrated thinking structure, and the risks and opportunities that await the business in the future. Integrated reporting is very important in terms of providing the information needed by the stakeholders, especially in terms of ensuring the flow of information aimed at creating essence and value in the future decision-making process. In this way, investors will have information on how businesses will follow in the future, taking into account the strategy of the business and the added value it creates. Businesses with good corporate governance are more likely to transfer the value they create to all shareholders with integrated reporting and information users. Businesses with effective corporate management can be much more successful in adopting innovations. It is thought that integrated reporting will have a positive impact on the achievement of good corporate governance and businesses in many aspects. The purpose of this study is to analyse the importance of the concept of corporate governance and the importance of reporting for effective management, to emphasize the role and importance of the accounting information system in achieving good corporate governance, and the spread of integrated reporting in terms of providing information to stakeholders about the future.