Kurumlarda entegre raporlamanın gelişimi üzerine bir araştırma
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Date
2019
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Abstract
Kurumsal raporlama ile sürdürülen faaliyetler günümüz ihtiyaçlarına göre yeniden şekillenmiştir. Küreselleşmeyle birlikte ülkeler arasındaki ticarette, ülkelerin yaşam standardından, kültürlerine, düşüncelerine ve yaşam şekillerine varana kadar olan bu gibi ayrıntılar önem arz etmeye başlamıştır. Küreselleşmeyle birlikte ekonomik krizler, doğal afetler, doğal kaynaklar, iklim değişiklikleri, siyasi krizler gibi olaylara karşın işletme politikalarının yeniden şekillenmesi ihtiyacını doğurmuştur. İşletmelerin finansal olan bilgilerin yanı sıra finansal olmayan bilgilerin işletme stratejisiyle ilişkilendirilerek açıklanması ihtiyacının doğmasıyla 'Entegre Rapor' sistemi devreye girmiştir. Entegre rapor ekonomik, çevresel ve sosyal faaliyet unsurlarının işlenerek işletme performansının ve beklentilerinin daha geniş çerçeveden bakılabilmesini sağlayarak bir bütün olarak raporlama fikrinden oluşmaktadır. İşletme ve tüm paydaşlarının hedef birliği içerisinde olduğu bir birliktelik olgusu yaratmayı amaçlamaktadır.
Activities that have been sustained by corporate reporting are reshaped according to the our daily needs. With the globalization, such details have started to be important in the trade between countries, from the standard of living of countries to their cultures, thoughts and life styles. Along with globalization, economic crises, natural disasters, natural resources, climate changes have caused the need to reshape the business policies despite the events such as political crises. The 'Integrated Report' system has been activated with the need to explain the financial information of the enterprises as well as the non-financial information in relation to the business strategy. The integrated report is composed of the idea of reporting as a whole by ensuring that the economic, environmental and social activity elements are processed and the business performance and expectations can be viewed from a broader perspective. It aims to create a unity in which the enterprise and all of its stakeholders are in unity.
Activities that have been sustained by corporate reporting are reshaped according to the our daily needs. With the globalization, such details have started to be important in the trade between countries, from the standard of living of countries to their cultures, thoughts and life styles. Along with globalization, economic crises, natural disasters, natural resources, climate changes have caused the need to reshape the business policies despite the events such as political crises. The 'Integrated Report' system has been activated with the need to explain the financial information of the enterprises as well as the non-financial information in relation to the business strategy. The integrated report is composed of the idea of reporting as a whole by ensuring that the economic, environmental and social activity elements are processed and the business performance and expectations can be viewed from a broader perspective. It aims to create a unity in which the enterprise and all of its stakeholders are in unity.
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Keywords
İşletme, Entegre raporlama, Business Administration, Kurumsal raporlama, Integrated reporting, Raporlama, Corporate reporting, Reporting, Raporlama sistemi, Reporting system