INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016
Yıl: 2018 Cilt: 20 Sayı: 2 Sayfa Aralığı: 316 - 329 Metin Dili: İngilizce DOI: 10.31460/mbdd.3753 İndeks Tarihi: 25-03-2021
INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016
Öz: This study aims to reveal integrated reporting situation in the world. For this purpose, the study hasbeen done by using content analysis aimed at all reports which are recorded in integrated reportingexamples database on August 2017. While the reports examine, organization profile and general featuresof integrated reports were identified as two main criteria in the study. According to the data were obtainedfrom the database, total of 256 integrated reports were published by 150 organizations in the worldbetween the years 2011 to 2016. In most of the reports in the database, information about guidelinesprinciples and content elements that identified in the international integrated reporting frameworkdetermined as stated in the annual reports of organization. Corporate reports that published namely asintegrated annual reports have been found to be most in South Africa. Mainly integrated reports wereprepared by organizations which operate in the financial services sectors.
Anahtar Kelime: KÜRESEL KURULUŞLARIN ENTEGRE RAPORLAMASI: ENTEGRE RAPORLAMA ÖRNEKLERİ VERİTABANINDA 2011-2016 YILLARI ARASINDA YAYINLANAN RAPORLARIN İÇERİK ANALİZİ
Öz: Bu çalışmada entegre raporlamanın dünyadaki durumunun ortaya çıkarılması amaçlanmaktadır. Bu amaç doğrultusunda, çalışma Ağustos 2017 tarihi itibariyle, entegre raporlama örnekleri veri tabanında yer alan tüm raporların içerik analizine tabi tutulmasıyla yapılmıştır. Bu raporlar incelenirken entegre rapor yayınlayan kuruluşların genel profili ve yayınlanan entegre raporların genel özellikleri iki temel ölçüt olarak belirlenmiştir. Veri tabanından elde edilen verilere göre 2011-2016 yılları arasında dünyada toplam 150 kuruluş tarafından 256 rapor yayınlanmıştır. Veri tabanında yer alan raporların çoğunda, uluslararası entegre raporlama çerçevesinde belirtilen kılavuz ilkeler ve içerik öğelerine ilişkin bilgilere kuruluşların faaliyet raporlarında yer verdiği tespit edilmiştir. Entegre yıllık rapor adı altında yayınlanan kurumsal raporların da en çok Afrika bölgesinde olduğu görülmüştür. Ağırlıklı olarak finansal hizmetler sektöründe faaliyet gösteren kuruluşlar tarafından entegre rapor hazırlandığı tespit edilmiştir.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
- Eccles, R. G. and M. P. Krzus. 2010. One Report: Integrated Reporting for a Sustainable Strategy. John Wiley & Sons, Inc., Hoboken, New Jersey.
- Entegre Raporlama Türkiye (ERTA). 2017. IR Network. http://www.entegrera porlamatr. org/tr /hakkimizda/biz-kimiz.aspx, (Access Date: 10.06.2017).
- Ernst & Young (EY). 2014. Integrated Reporting: Elevating Value, http://www.ey .com/ Publication/vwLUAssets/EY-Integrated-reporting/$FILE/EY-Integrated-reporting.pdf, (Access Date: 05.08.2017).
- Integrated Reporting Examples Database (IR Database). 2017a. Getting Started, Recognized Reports. http://examples.integratedreporting.org/getting_started, (Access Date: 15.08.2017).
- Integrated Reporting Examples Database (IR Database). 2017b. Recognized Reports. http://examples.integratedreporting.org/recognized_reports, (Access Date: 17.08.2017).
- The Institute of Directors in Southern Africa (IoDSA). 2009. King Report on Governance for South Africa.http://c.ymcdn. com/sites/www.iodsa.co.za/resource/ resmgr/king_iii/ King_ Report on_Governance_fo.pdf, (Access Date: 12.07.2017).
- The Institute of Directors in Southern Africa (IoDSA). 2017. http://www. iodsa.co.za/ ?page= KingIII, (Access Date: 14.07.2017).
- The International Integrated Reporting Council (IIRC). 2013a. International Integrated Reporting Framework, http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08- THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf, (Access Date: 12.06.2017).
- The International Integrated Reporting Council (IIRC). 2013b. Capitals Background Paper for IR,https://integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper- Capitals.pdf, (Access Date: 20.07.2017).
| APA | SELIMOGLU S, YESIL�ELEBI G (2018). INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. , 316 - 329. 10.31460/mbdd.3753 |
| Chicago | SELIMOGLU SEVAL,YESIL�ELEBI G�L INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. (2018): 316 - 329. 10.31460/mbdd.3753 |
| MLA | SELIMOGLU SEVAL,YESIL�ELEBI G�L INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. , 2018, ss.316 - 329. 10.31460/mbdd.3753 |
| AMA | SELIMOGLU S,YESIL�ELEBI G INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. . 2018; 316 - 329. 10.31460/mbdd.3753 |
| Vancouver | SELIMOGLU S,YESIL�ELEBI G INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. . 2018; 316 - 329. 10.31460/mbdd.3753 |
| IEEE | SELIMOGLU S,YESIL�ELEBI G "INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016." , ss.316 - 329, 2018. 10.31460/mbdd.3753 |
| ISNAD | SELIMOGLU, SEVAL - YESIL�ELEBI, G�L. "INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016". (2018), 316-329. https://doi.org/10.31460/mbdd.3753 |
| APA | SELIMOGLU S, YESIL�ELEBI G (2018). INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. Muhasebe Bilim Dünyası Dergisi, 20(2), 316 - 329. 10.31460/mbdd.3753 |
| Chicago | SELIMOGLU SEVAL,YESIL�ELEBI G�L INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. Muhasebe Bilim Dünyası Dergisi 20, no.2 (2018): 316 - 329. 10.31460/mbdd.3753 |
| MLA | SELIMOGLU SEVAL,YESIL�ELEBI G�L INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. Muhasebe Bilim Dünyası Dergisi, vol.20, no.2, 2018, ss.316 - 329. 10.31460/mbdd.3753 |
| AMA | SELIMOGLU S,YESIL�ELEBI G INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. Muhasebe Bilim Dünyası Dergisi. 2018; 20(2): 316 - 329. 10.31460/mbdd.3753 |
| Vancouver | SELIMOGLU S,YESIL�ELEBI G INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016. Muhasebe Bilim Dünyası Dergisi. 2018; 20(2): 316 - 329. 10.31460/mbdd.3753 |
| IEEE | SELIMOGLU S,YESIL�ELEBI G "INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016." Muhasebe Bilim Dünyası Dergisi, 20, ss.316 - 329, 2018. 10.31460/mbdd.3753 |
| ISNAD | SELIMOGLU, SEVAL - YESIL�ELEBI, G�L. "INTEGRATED REPORTING OF GLOBAL CORPORATIONS: A CONTENT ANALYSIS BASED ON INTEGRATED REPORTING EXAMPLES DATABASE FROM 2011 TO 2016". Muhasebe Bilim Dünyası Dergisi 20/2 (2018), 316-329. https://doi.org/10.31460/mbdd.3753 |
