Akademik Veri Yönetim Sistemi
INTERNATIONAL JOURNAL OF CONTEMPORARY ECONOMICS AND ADMINISTRATIVE SCIENCES, cilt.9, sa.2, ss.327-347, 2019 (ESCI)
Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess the reports separately to understand and make a decision on the actual performance of companies. Additionally, creating value side of the current reports are still being debated. Therefore, corporate reporting must move a step forward to express more with less, which called as "Integrated Reporting" (IR) that combines the all pieces of puzzle. It isn't only integrating both financial and non-financial knowledge into a single and brief report, but also integrated thinking of all aspects of businesses in terms of creating value over time. Accordingly, the aim of this study is to emphasize advancements in corporate reporting towards the IR. Also, it aims to explain its meaning, main aspects, and effects on the business environment. Today, companies should comply with IR, and this study is essential to contribute to the literature, subsequent studies, and companies.