Integrated reporting in public institutions and Burdur Mehmet Akif Ersoy University application

Integrated reporting within the corporate reporting system is a new generation reporting type in which organizations reveal their long-term strategies, business models and risk management approaches. As an output of the holistic (integrated) thinking approach, integrated reporting has become an important communication tool for organizations to convey their stories on the phenomenon of value to stakeholder groups. Universities are; are places for advanced thinking. The use of integrated reporting in unlocking the potential of holistic thinking in universities to create a coherent, wide-ranging discourse and engagement among stakeholder groups can lead other sectors as well. The aim of this study is to identify key stakeholders, material issues and related Sustainable Development Goals (SDGs) in university integrated reports and to explain the applicability of integrated reporting in universities. In this direction, AHP (Analytic Hierarchy Process) survey and TOPSIS (Technique for Order of Preference by Similarity to Ideal Solution) survey were conducted to 10 board members within the scope of expert opinion in order to identify key university stakeholders. In order to determine the material issues and related SDGs, an online survey was conducted with 320 participants consisting of key university stakeholders. As a result of the study; It has been determined that AHP and TOPSIS methods are easy to implement in identifying key stakeholders and prioritizing stakeholders in integrated reporting, that universities should direct key stakeholder identification from stakeholder analysis level to stakeholder engagement level, and that more than one criteria should be taken into account while prioritizing stakeholders. As a result of the university integrated report prepared; It has been determined that integrated reporting contributes to universities in developing strategies with information linkage, highlighting stakeholder participation, determining the SDGs that the university contributes to and developing strategies related to them, separating risk types and determining a sustainable risk management policy. Again, considering the diversity of their activities, stakeholders and capitals, it is thought that integrated reporting can be used as an important managerial tool in determining how universities create added value by highlighting their unique business model designs or in determining where they are experiencing value erosion. Finally, it has been determined that the changes in legislation and regulation brought about the current reporting system in Turkey and university reports follow the innovations and they already produce information suitable for integrated reporting. However, it has been determined that the use of more than one reporting type and the disclosure of duplicate information sets in each report may impose a significant burden on universities and make reporting schemes cumbersome. When the activities of standard regulators in the world are evaluated, it is thought that integrated reporting will take place as a mandatory reporting type in the near future. In this direction, it is recommended that universities start using integrated reports, which will allow the disclosure of single and connected information sets, by making the necessary arrangements.