Use of sustainability accounting standards in integrated reports: Research in BIST enterprises

Today, it has been seen that the traditional reporting tools prepared by companies do not provide sufficiently satisfactory data to investors, and it has become inevitable for new reporting tools to emerge under the influence of different dynamics. The emergence of integrated reporting, which forms the basis of new generation financial reporting techniques, and the emergence of SASB and GRI standards, which are thought to appeal to different investors and stakeholders, have caused traditional reporting techniques to fall into the background. In this study, the integrated reports of companies operating in Borsa Istanbul that publish integrated reports and implement SASB standards were analyzed and the extent to which they comply with SASB standards in their reports was examined. Keywords: SASB, Integrated Reporting, Borsa Istanbul