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Entegre Raporlama ile ilgili Yapılan Çalışmalar: Literatür Taraması

Year 2019, Volume: 5 Issue: 2, 179 - 196, 24.10.2019
https://doi.org/10.20979/ueyd.560581

Abstract

Dünyada entegre rapor yayınlayan işletmeler olmasına ve raporların hazırlanması
için işletmelere yönelik bir entegre raporlama çerçevesi yayınlanmış olmasına
rağmen işletmelere kılavuzluk edecek veya ana hatları ortaya koyacak standart
bir entegre rapor modeline ulaşılamamıştır. Çalışmanın temel amacı geçmişte
yapılan entegre rapor çalışmalarını ortaya koyarak mevcut durumu görmek ve bu
çalışmalardaki eksiklikleri belirleyerek literatürün sistematik bir şekilde
incelemesini yapmaktır.   Ayrıca, entegre raporun ne ölçüde faydalı olduğu
tartışılmaktadır. Çalışmada, entegre raporlama ile ilgili yapılan çalışmalar “esas
alınan yönteme ve esas alınan konulara” göre iki temel grup altında
incelenmiştir. İncelemeler sonucunda mevcut çalışmalardaki eksikliklerin ortaya
çıkarılması amaçlanarak gelecekte yapılacak çalışmalarda bu eksikliklerin
giderilmesinde yönlendirici olmak hedeflenmiştir. Çalışmada elde edilen veriler
ışığında 24 araştırmayla en çok çalışma esas alınan yöntem grubundan olduğu
görülmektedir.
  

References

  • Abeysekera, Indra (2013), “A Template For Integrated Reporting”, Journal of Intellectual Capital, 14(2), 227-245.
  • Aceituno, J. V ve diğerleri (2013). “Is integrated reporting determined by a country’s legal system? An exploratory study”. Journal of Cleaner Production, 44, 45–55.
  • Arslan, M., ve Özkan, O. (2018). Entegre Raporlamaya Evrilme Süreci ve Durum Tespiti-Bist Örneği. Mali Çözum Dergisi/Financial Analysis, (148),29 - 52.
  • Atkins, Jill ve Maroun, Warren (2015), “Integrated Reporting in South Africa in 2012: Perspectives From South African Institutional Investors”, Meditari Accountancy Research, 23(2), 197-221.
  • Aydın, Sevgi (2015), Entegre Raporlama, İstanbul: Türkmen Kitapevi.
  • Azam, Z., ve diğerleri (2011). “One report: Bringing change in corporate reporting through integration of financial and non-financial performance disclosure”. International Journal of Accounting and Financial Reporting, 1(1), 50–71.
  • Baboukardos, D., ve Rimmel, G. (2016). Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35(4), 437-452.
  • Barth, M. E., Cahan, S. F., Chen, L., ve Venter, E. R. (2016). The economic consequences associated with integrated report quality: early evidence from a mandatory setting. University of Pretoria, unpublished working paper.
  • Bernardi, C., ve Stark, A. W. (2016). Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts. The British Accounting Review, 50, 16-31.
  • Black Sun, P. L. C. (2014). “Realizing the benefits: the impact of integrated reporting”.
  • Chersan, I. C. (2015). “Study On Practices And Tendencies in Integrated Reporting”. Audit Financiar, 13(129).
  • Churet, C., ve Eccles, R. G. (2014). “Integrated reporting, quality of management, and financial performance”. Journal of Applied Corporate Finance, 26(1), 56–64.
  • Deloitte. (2014). “Integrated Reporting in the Netherlands: the Journey Continues and is Gaining Traction and Pace”.
  • Dereköy, F. (2018). Entegre Raporlama Uygulamalarının Uluslararası Entegre Raporlama Çerçevesi Bağlamında Değerlendirilmesi, Journal of Administrative Sciences/Yonetim Bilimleri Dergisi, 16(32).
  • DeVilliers, Charl ve diğerleri (2016), “Integrated Reporting: Background, Measurement Issues, Approaches and An Agenda For Future Research”, Accounting ve Finance, 1-23.
  • Eccles, Robert, G. ve Armbrester, Kyle (2011), “Integrated Reporting in the Cloud”, IESE Insight, First Quarter, 8, 13-21.
  • Eccles, R. G., & Saltzman, D. (2011). Achieving sustainability through integrated reporting. Stanford Social Innovation Review Summer, 59.
  • ERTA., (2018). http://entegreraporlamatr.org/tr/hakkimizda/biz-kimiz.aspx
  • Elmacı, O., ve Sevim, Ş. (2017). “Entegre Raporlamada Küresel Gelişmeler ve Türkiye İçin Bir Model Önerisi”. Uluslararası Sosyal ve Eğitim Bilimleri Dergisi, 4(8), 18-36.
  • Ercan, C., ve Kestane, A. (2017). “Entegre Raporlama Ve Türkiye’deki Uygulama Örnekleri Üzerine Bir Araştırma”. Kırklareli Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 6(4), 73-86.
  • Gençoğlu, Ümit, Gücenme ve Aytaç, Alp (2016), “Kurumsal Sürdürülebilirlik Açısından Entegre Raporlamanın Önemi ve BIST Uygulamaları”, Muhasebe ve Finansman Dergisi, Ekim, 51-66.
  • Global Reporting Initiative – GRI (2014). Raporlama İlkeleri ve Standart Bildirimler, https:// www.globalreporting.org/resourcelibrary/Turkish-G4-Part-One.pdf
  • Gökten, Soner (2016), “Entegre Raporlama Yaklaşımı İçin Uygulamaya Yönelik Sistematik Bir Öneri”, Muhasebe Bilim Dünyası Dergisi, 18(4), 741-765.
  • Havlová, K. (2015). “What integrated reporting changed: the case study of early adopters”. Procedia Economics and Finance, 34, 231-237.
  • Higgins, C., ve diğerleri (2014). “Walking the talk (s): Organisational narratives of integrated reporting”. Accounting, Auditing and Accountability Journal, 27(7), 1090-1119.
  • Ighıan, Cozma D. S. (2015). “Integrated Reportıng--The Future Of Fınancıal Reportıng”. Internal Auditing & Risk Management, 10(2).International Integrated Reporting Council – IIRC (2013). Uluslararası Entegre Raporlama Çerçevesi, http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08THE -INTERNATIONAL-IR-FRAMEWORK-Turkish.pdf
  • Integrated Reporting Council of South Africa – IRCSA (2011). Framework for Integrated Reporting and the Integrated Report: Discussion Paper, http://www.sustainabilitysa.org/Portals/0/IRC%20of%20SA%20Integrated%20Reporting%20Guide%20Jan%2011.pdf
  • Kılıç, B. I. (2016). Entegre Raporlama ve Türkiye’deki Gelişmeler: Entegre Rapor Hazırlayan İşletmeler ve Bist Kurumsal Sürdürülebilirlik Endeksinde Yer Alan İşletmeler Açısından Bir İnceleme. Muhasebe Bilim Dünyası Dergisi, 20(1), 28 - 64.
  • KPMG. (2015). “Survey of Integrated Report in Japan 2014”.
  • KPMG. (2016). “Survey of Integrated Report in Japan 2015”.
  • KPMG. (2017). “Survey of Integrated Report in Japan 2016”.
  • Katsikas, Epameinondas ve diğerleri (2016), Towards Integrated Reporting: Accounting Change in the Public Sector, Cham: Springer.
  • Kaya, Uğur ve diğerleri (2016), “Yeni Bir Kurumsal Raporlama Yaklaşımı Olarak Entegre Raporlama ve Dünyadaki Uygulama Örnekleri Üzerine Bir Araştırma”, Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, (11), 85-101.
  • Lapteş, Ramona ve Sofian, Iona (2016), “A New Dimension of The Entities' Financial Reporting: Integrated Reporting”, Bulletin of the Transilvania University of Braşov. Series V: Economic Sciences, 9(2), 239-250.
  • Maniora, J. (2015). “Is integrated reporting really the superior mechanism for the integration of ethics into the core business model? An empirical analysis”. Journal of business ethics, 140(4), 755-786.
  • Perego, P. ve diğerleri (2016). “A lot of icing but little cake? Taking integrated reporting forward”. Journal of cleaner production, 136, 53-64.
  • PWC (2013). “A Benchmark Study of Swedish Large Cap Copmanies’ Reporting 2012”.
  • PWC (2014a). “Towards More Relevant Reporting an Analysis of the Straits Times Index (“STI”) Constituents’ Annual Reports”.
  • PWC (2014b). “Integrated Reporting: Spanish Companies Show Progress But Still Lag Behind Some of their European Peers”.
  • PWC (2014c). “Integrated Reporting in Germany: The DAX 30 Benchmark Survey”.
  • PWC (2015). “Integrated Reporting in Malaysia-An Analysis of the Reporting by Bursa Malaysia’s Top 50 Companies”.Rowbottom, Nicholas ve Locke, J. (2016), “The Emergence of <IR>”, Accounting and Business Research, 46(1), 83-115.
  • Serafeim, G. (2015). “Integrated reporting and investor clientele”. Journal of Applied Corporate Finance, 27(2), 34–51.
  • Solomon, Jill ve Maroun, Warren (2012), “Integrated Reporting: The Influence of King III on Social, Ethical and Environmental Reporting”, The Association of Chartered Certified Accountants (ACCA), 1-56.
  • Steyn, Maxi (2014), “Organisational Benefits and Implementation Challenges of Mandatory Integrated Reporting: Perspectives of Senior Executives at South African Listed Companies”, Sustainability Accounting, Management and Policy Journal, 5(4), 476-503.
  • Stubbs, W. ve diğerleri (2014). “Financial capital providers’ perceptions of integrated reporting”.
  • Surty, M., Yasseen, Y., ve Padia, N. (2018). “Trends in integrated reporting: a state-owned company analysis”. Southern African Business Review, 22(1).
  • Turturea, M. (2015). Integrated Reportıng Into Practıce-A Ten Year Experıence. SEA: Practical Application of Science, 3(1), 565-572.
  • Topçu, Mustafa, Kemal ve Korkmaz, Göksel (2015), “Entegre Raporlama: Kavramsal Bir İnceleme”, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 30(1), 1-22.
  • Yüksel, F., ve Araci, H. (2017a). “Entegre Raporlama, Türk İşletmelerinin Entegre Raporlamaya Bakışı Üzerine Bir Araştırma”. Yönetim ve Ekonomi, 24(3), 741-757.
  • Yüksel, F., ve Araci, H. (2017b). “Hizmet İşletmelerine Ait Raporların Entegre Raporlama İlkeleri Açısından İncelenmesi”. Uluslararası İktisadi Ve İdari İncelemeler Dergisi, 729-748.

The Papers on Integrated Reporting: A Literature Review

Year 2019, Volume: 5 Issue: 2, 179 - 196, 24.10.2019
https://doi.org/10.20979/ueyd.560581

Abstract

Although an integrated
reporting framework intended for enterprises has been published, a standard
integrated reporting model has not been achieved to guide or outline
enterprises. Therefore, the main purpose of this paper is to summarize the
studies and to reveal the deficiencies in the past and to make a systematic
review of the literature in order to contribute to the future. Furthermore, it
is being discussed that to what extent an integrated reporting is beneficial. This paper, studies on integrated reporting have
been analyzed under 2 groups, and these run as follows: " based on the
method and based on the issue. ”As a result of investigate, it is aimed to
reveal the deficiencies in the current studies and to be a guide in eliminating
these deficiencies in future studies. In the light of data obtained in the
paper, it is seen that the most research is the based on the method with 24
studies. 

References

  • Abeysekera, Indra (2013), “A Template For Integrated Reporting”, Journal of Intellectual Capital, 14(2), 227-245.
  • Aceituno, J. V ve diğerleri (2013). “Is integrated reporting determined by a country’s legal system? An exploratory study”. Journal of Cleaner Production, 44, 45–55.
  • Arslan, M., ve Özkan, O. (2018). Entegre Raporlamaya Evrilme Süreci ve Durum Tespiti-Bist Örneği. Mali Çözum Dergisi/Financial Analysis, (148),29 - 52.
  • Atkins, Jill ve Maroun, Warren (2015), “Integrated Reporting in South Africa in 2012: Perspectives From South African Institutional Investors”, Meditari Accountancy Research, 23(2), 197-221.
  • Aydın, Sevgi (2015), Entegre Raporlama, İstanbul: Türkmen Kitapevi.
  • Azam, Z., ve diğerleri (2011). “One report: Bringing change in corporate reporting through integration of financial and non-financial performance disclosure”. International Journal of Accounting and Financial Reporting, 1(1), 50–71.
  • Baboukardos, D., ve Rimmel, G. (2016). Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35(4), 437-452.
  • Barth, M. E., Cahan, S. F., Chen, L., ve Venter, E. R. (2016). The economic consequences associated with integrated report quality: early evidence from a mandatory setting. University of Pretoria, unpublished working paper.
  • Bernardi, C., ve Stark, A. W. (2016). Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts. The British Accounting Review, 50, 16-31.
  • Black Sun, P. L. C. (2014). “Realizing the benefits: the impact of integrated reporting”.
  • Chersan, I. C. (2015). “Study On Practices And Tendencies in Integrated Reporting”. Audit Financiar, 13(129).
  • Churet, C., ve Eccles, R. G. (2014). “Integrated reporting, quality of management, and financial performance”. Journal of Applied Corporate Finance, 26(1), 56–64.
  • Deloitte. (2014). “Integrated Reporting in the Netherlands: the Journey Continues and is Gaining Traction and Pace”.
  • Dereköy, F. (2018). Entegre Raporlama Uygulamalarının Uluslararası Entegre Raporlama Çerçevesi Bağlamında Değerlendirilmesi, Journal of Administrative Sciences/Yonetim Bilimleri Dergisi, 16(32).
  • DeVilliers, Charl ve diğerleri (2016), “Integrated Reporting: Background, Measurement Issues, Approaches and An Agenda For Future Research”, Accounting ve Finance, 1-23.
  • Eccles, Robert, G. ve Armbrester, Kyle (2011), “Integrated Reporting in the Cloud”, IESE Insight, First Quarter, 8, 13-21.
  • Eccles, R. G., & Saltzman, D. (2011). Achieving sustainability through integrated reporting. Stanford Social Innovation Review Summer, 59.
  • ERTA., (2018). http://entegreraporlamatr.org/tr/hakkimizda/biz-kimiz.aspx
  • Elmacı, O., ve Sevim, Ş. (2017). “Entegre Raporlamada Küresel Gelişmeler ve Türkiye İçin Bir Model Önerisi”. Uluslararası Sosyal ve Eğitim Bilimleri Dergisi, 4(8), 18-36.
  • Ercan, C., ve Kestane, A. (2017). “Entegre Raporlama Ve Türkiye’deki Uygulama Örnekleri Üzerine Bir Araştırma”. Kırklareli Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 6(4), 73-86.
  • Gençoğlu, Ümit, Gücenme ve Aytaç, Alp (2016), “Kurumsal Sürdürülebilirlik Açısından Entegre Raporlamanın Önemi ve BIST Uygulamaları”, Muhasebe ve Finansman Dergisi, Ekim, 51-66.
  • Global Reporting Initiative – GRI (2014). Raporlama İlkeleri ve Standart Bildirimler, https:// www.globalreporting.org/resourcelibrary/Turkish-G4-Part-One.pdf
  • Gökten, Soner (2016), “Entegre Raporlama Yaklaşımı İçin Uygulamaya Yönelik Sistematik Bir Öneri”, Muhasebe Bilim Dünyası Dergisi, 18(4), 741-765.
  • Havlová, K. (2015). “What integrated reporting changed: the case study of early adopters”. Procedia Economics and Finance, 34, 231-237.
  • Higgins, C., ve diğerleri (2014). “Walking the talk (s): Organisational narratives of integrated reporting”. Accounting, Auditing and Accountability Journal, 27(7), 1090-1119.
  • Ighıan, Cozma D. S. (2015). “Integrated Reportıng--The Future Of Fınancıal Reportıng”. Internal Auditing & Risk Management, 10(2).International Integrated Reporting Council – IIRC (2013). Uluslararası Entegre Raporlama Çerçevesi, http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08THE -INTERNATIONAL-IR-FRAMEWORK-Turkish.pdf
  • Integrated Reporting Council of South Africa – IRCSA (2011). Framework for Integrated Reporting and the Integrated Report: Discussion Paper, http://www.sustainabilitysa.org/Portals/0/IRC%20of%20SA%20Integrated%20Reporting%20Guide%20Jan%2011.pdf
  • Kılıç, B. I. (2016). Entegre Raporlama ve Türkiye’deki Gelişmeler: Entegre Rapor Hazırlayan İşletmeler ve Bist Kurumsal Sürdürülebilirlik Endeksinde Yer Alan İşletmeler Açısından Bir İnceleme. Muhasebe Bilim Dünyası Dergisi, 20(1), 28 - 64.
  • KPMG. (2015). “Survey of Integrated Report in Japan 2014”.
  • KPMG. (2016). “Survey of Integrated Report in Japan 2015”.
  • KPMG. (2017). “Survey of Integrated Report in Japan 2016”.
  • Katsikas, Epameinondas ve diğerleri (2016), Towards Integrated Reporting: Accounting Change in the Public Sector, Cham: Springer.
  • Kaya, Uğur ve diğerleri (2016), “Yeni Bir Kurumsal Raporlama Yaklaşımı Olarak Entegre Raporlama ve Dünyadaki Uygulama Örnekleri Üzerine Bir Araştırma”, Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, (11), 85-101.
  • Lapteş, Ramona ve Sofian, Iona (2016), “A New Dimension of The Entities' Financial Reporting: Integrated Reporting”, Bulletin of the Transilvania University of Braşov. Series V: Economic Sciences, 9(2), 239-250.
  • Maniora, J. (2015). “Is integrated reporting really the superior mechanism for the integration of ethics into the core business model? An empirical analysis”. Journal of business ethics, 140(4), 755-786.
  • Perego, P. ve diğerleri (2016). “A lot of icing but little cake? Taking integrated reporting forward”. Journal of cleaner production, 136, 53-64.
  • PWC (2013). “A Benchmark Study of Swedish Large Cap Copmanies’ Reporting 2012”.
  • PWC (2014a). “Towards More Relevant Reporting an Analysis of the Straits Times Index (“STI”) Constituents’ Annual Reports”.
  • PWC (2014b). “Integrated Reporting: Spanish Companies Show Progress But Still Lag Behind Some of their European Peers”.
  • PWC (2014c). “Integrated Reporting in Germany: The DAX 30 Benchmark Survey”.
  • PWC (2015). “Integrated Reporting in Malaysia-An Analysis of the Reporting by Bursa Malaysia’s Top 50 Companies”.Rowbottom, Nicholas ve Locke, J. (2016), “The Emergence of <IR>”, Accounting and Business Research, 46(1), 83-115.
  • Serafeim, G. (2015). “Integrated reporting and investor clientele”. Journal of Applied Corporate Finance, 27(2), 34–51.
  • Solomon, Jill ve Maroun, Warren (2012), “Integrated Reporting: The Influence of King III on Social, Ethical and Environmental Reporting”, The Association of Chartered Certified Accountants (ACCA), 1-56.
  • Steyn, Maxi (2014), “Organisational Benefits and Implementation Challenges of Mandatory Integrated Reporting: Perspectives of Senior Executives at South African Listed Companies”, Sustainability Accounting, Management and Policy Journal, 5(4), 476-503.
  • Stubbs, W. ve diğerleri (2014). “Financial capital providers’ perceptions of integrated reporting”.
  • Surty, M., Yasseen, Y., ve Padia, N. (2018). “Trends in integrated reporting: a state-owned company analysis”. Southern African Business Review, 22(1).
  • Turturea, M. (2015). Integrated Reportıng Into Practıce-A Ten Year Experıence. SEA: Practical Application of Science, 3(1), 565-572.
  • Topçu, Mustafa, Kemal ve Korkmaz, Göksel (2015), “Entegre Raporlama: Kavramsal Bir İnceleme”, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 30(1), 1-22.
  • Yüksel, F., ve Araci, H. (2017a). “Entegre Raporlama, Türk İşletmelerinin Entegre Raporlamaya Bakışı Üzerine Bir Araştırma”. Yönetim ve Ekonomi, 24(3), 741-757.
  • Yüksel, F., ve Araci, H. (2017b). “Hizmet İşletmelerine Ait Raporların Entegre Raporlama İlkeleri Açısından İncelenmesi”. Uluslararası İktisadi Ve İdari İncelemeler Dergisi, 729-748.
There are 50 citations in total.

Details

Primary Language Turkish
Subjects Finance
Journal Section Research Articles
Authors

Mahmut Çelebier 0000-0002-6684-667X

Prof. Dr. Fikret Çankaya 0000-0002-0738-3580

Publication Date October 24, 2019
Submission Date May 4, 2019
Published in Issue Year 2019 Volume: 5 Issue: 2

Cite

APA Çelebier, M., & Çankaya, P. D. F. (2019). Entegre Raporlama ile ilgili Yapılan Çalışmalar: Literatür Taraması. Uluslararası Ekonomi Ve Yenilik Dergisi, 5(2), 179-196. https://doi.org/10.20979/ueyd.560581

International Journal of Economics and Innovation

Karadeniz Technical University, Department of Economics, 61080, Trabzon/Türkiye
28816