Author :
Abstract
Nowadays, many important issues such as corporate sustainability, environmentally friendly production, carbon footprints, efficient use of scarce resources, renewable energy, etc. in terms of economic, social and environmental aspects are inevitable issues that need to be care not only by companies but also by customers and countries. At this point, corporate sustainability reports, GRI reports, annual reports, etc. are expected to be presented by companies with together their financial reports. However, the increase in the number of reports has led to complexity and confusion for reports’ users, and transparency and accountability, which are the main objectives of reporting, have deviated from the purpose because of hundreds-page reports. As a result, integrated reporting concept emerged. Nowadays, companies are increasingly beginning to prepare integrated reports with fewer pages and more comprehensive information on results of company activities in terms of social, environmental and economic aspects. The main objective of this research is to examine and compare the development of integrated reporting process in the world and in Turkey in terms of social and economic dimensions.
Keywords
Abstract
Nowadays, many important issues such as corporate sustainability, environmentally friendly production, carbon footprints, efficient use of scarce resources, renewable energy, etc. in terms of economic, social and environmental aspects are inevitable issues that need to be care not only by companies but also by customers and countries. At this point, corporate sustainability reports, GRI reports, annual reports, etc. are expected to be presented by companies with together their financial reports. However, the increase in the number of reports has led to complexity and confusion for reports’ users, and transparency and accountability, which are the main objectives of reporting, have deviated from the purpose because of hundreds-page reports. As a result, integrated reporting concept emerged. Nowadays, companies are increasingly beginning to prepare integrated reports with fewer pages and more comprehensive information on results of company activities in terms of social, environmental and economic aspects. The main objective of this research is to examine and compare the development of integrated reporting process in the world and in Turkey in terms of social and economic dimensions.
Keywords
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