Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index

ATAĞAN G.

17th Annual Conference on Finance and Accounting, Prague, Çek Cumhuriyeti, 27 Mayıs 2016, ss.511-521 identifier

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Cilt numarası:
  • Doi Numarası: 10.1007/978-3-319-49559-0_47
  • Basıldığı Şehir: Prague
  • Basıldığı Ülke: Çek Cumhuriyeti
  • Sayfa Sayıları: ss.511-521
  • Anahtar Kelimeler: Social responsibility accounting, Sustainability reports, Integrated reports, BIST Sustainability Index
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

Sustainability accounting and reporting can be considered as a complement to financial accounting. When used together, financial information and sustainability information can provide a complete view of the performance and value creation of a corporation. Sustainability consists of three dimensions: economic, environmental and social. Sustainability approach requires the integration of these dimensions into business strategies and reporting the performance of business activities related to these three dimensions. An integrated report is a concise communication about how an organization's strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term. The aim of this study is to evaluate the interaction between integrated reporting and sustainability accounting in theoretical framework. The research has been done by literature review and analyzing the firms which are listed in BIST Sustainability Index.