A research on the concept of reporting and the application examples of integrated reporting

Integrated reporting is an enterprise reporting type that transfers the value creation process of organizations to information users. International Integrated Reporting Council (IIRC) has developed an Integrated Reporting Framework as a guide for establishments for the preparation process of the integrated report. Since that integrated reporting has very early applications in Turkey when examined the fieldworks in general terms, it is seen that they all based on theory, and the application examples are examined in World or the establishments are making examinations through annual sustainability reports and through annual reports. This study has been made by considering both the examination of integrated reports that are issued in Turkey and also from the perspective of revealing the current situation of integrated reporting in Turkey and for leading the following integrated reporting applications. The aim of this study is the examination of integrated reporting in theoretical and the determination of integrated reporting current situation in Turkey. In accordance with this purpose; in the first two parts theoretical information has been given, and in the third part there is 5 establishment in Turkey who had published integrated reports for 2016, and the integrated reports of these 5 establishments are evaluated as per the suitability of the content items of International Integrated Reporting Framework. In the study, the content analysis has been used as one of the qualitative analysis technics. As the result of the analysis; it has been observed that the capital items and business models differ depending on the sector in which the enterprises operate. Although all the integrated reports examined have met the Content requirements of the International Integrated Reporting Framework to a significant extent, they are considered as having some deficiencies in the presentation of these content items.