Türkiye'de entegre raporlama sürecinde karşılaşılabilecek sorunların tespitine ilişkin bir araştırma
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Tarih
2020
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Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Kurumsal raporlama, yüzyıldan daha fazla süredir gelişimini sürdürmektedir. Mevcut kurumsal raporların boşluklarından ortaya çıkan entegre raporlama kavramı ise son on yıldır kurumsal raporlama alanında yerini almıştır. Bu bağlamda, ülkemizde iş dünyasında entegre raporlama uygulamalarının kabulü ve yaygınlaştırılması önem arz etmektedir. Bu çalışmanın amacı, Türkiye'de entegre raporlama sürecinde karşılaşılabilecek sorunların tespit edilmesidir. Bu amaç doğrultusunda, öncelikle konuya ilişkin kavramsal alt yapı verilmiş ve ilgili literatür taranmıştır. Daha sonra, payları Borsa İstanbul'da işlem gören entegre rapor yayınlayan ve yayınlamayan işletmelere yönelik ankete dayalı bir araştırma yapılmıştır. Elde edilen veriler, Mann-Whitney Testi ve Kruskal-Wallis Testi aracılığıyla analiz edilmiştir. Entegre rapor yayınlayan işletmelerden elde edilen anket bulguları analizi sonucunda, işletme yöneticilerinin, entegre raporlama uygulamalarında sürdürülebilirlik raporlama süreçlerini finansal süreçlerle uyumlu hale getirebilmenin zor olduğu ve entegre rapor hazırlama maliyetlerinin yüksek olduğu ile ilgili algılarının oldukça yüksek olduğu tespit edilmiştir. Entegre rapor yayınlamayan işletmelerden elde edilen anket bulguları analizi sonucunda ise işletme yöneticileri; yatırımcıların entegre raporlamaya ilgilerine dair yeterli kanıt olmadığı, işletmelerinde üst yönetimin entegre raporlamayı desteklemediği ve entegre rapor hazırlama maliyetlerinin yüksek olduğu gibi konularda görüş beyan etmemişlerdir. Bununla birlikte, işletme yöneticileri, bir entegre rapor üretmek için işletmelerinde kullanılan bilgi teknolojilerinin ve uluslararası entegre raporlama çerçevesinin yeterli olduğunu düşünmektedirler.
Corporate reporting has been evolving for more than a century. The concept of integrated reporting, emerging from the gaps of existing corporate reports, has taken its place in corporate reporting for the last ten years. In this context, it is important to adopt and spread integrated reporting practices in the business world in our country. The aim of this study is to identify the problems encountered in the process of integrated reporting in Turkey. For this purpose, firstly, the conceptual background related to the subject has been given and the relevant literature has been reviewed. Then, a study based on a survey has been conducted for enterprises that publish and do not publish integrated reports, whose shares are traded on Borsa Istanbul. The data obtained were analyzed using the Mann-Whitney Test and the Kruskal-Wallis Test. As a result of the analysis of the survey findings obtained from the companies publishing integrated reports, it has been determined that business managers have a high perception that it is difficult to align sustainability reporting processes with financial processes in integrated reporting practices and that the costs of preparing integrated reports are high. As a result of the analysis of the survey findings obtained from the companies that do not publish integrated reports, the business managers did not express their opinions on issues such as the lack of sufficient evidence regarding the investors' interest in integrated reporting, the top management in their enterprises does not support integrated reporting and the costs of preparing integrated reports are high. However, business managers consider that the information technologies used in their business are sufficient to produce an integrated report and that the international integrated reporting framework is sufficient to produce an integrated report.
Corporate reporting has been evolving for more than a century. The concept of integrated reporting, emerging from the gaps of existing corporate reports, has taken its place in corporate reporting for the last ten years. In this context, it is important to adopt and spread integrated reporting practices in the business world in our country. The aim of this study is to identify the problems encountered in the process of integrated reporting in Turkey. For this purpose, firstly, the conceptual background related to the subject has been given and the relevant literature has been reviewed. Then, a study based on a survey has been conducted for enterprises that publish and do not publish integrated reports, whose shares are traded on Borsa Istanbul. The data obtained were analyzed using the Mann-Whitney Test and the Kruskal-Wallis Test. As a result of the analysis of the survey findings obtained from the companies publishing integrated reports, it has been determined that business managers have a high perception that it is difficult to align sustainability reporting processes with financial processes in integrated reporting practices and that the costs of preparing integrated reports are high. As a result of the analysis of the survey findings obtained from the companies that do not publish integrated reports, the business managers did not express their opinions on issues such as the lack of sufficient evidence regarding the investors' interest in integrated reporting, the top management in their enterprises does not support integrated reporting and the costs of preparing integrated reports are high. However, business managers consider that the information technologies used in their business are sufficient to produce an integrated report and that the international integrated reporting framework is sufficient to produce an integrated report.
Açıklama
Anahtar Kelimeler
Finansal Raporlama, Sürdürülebilirlik Raporlaması, Entegre Raporlama, Kurumsal Raporlama, Financial Reporting, Sustainability Reporting, Integrated Reporting, Corporate Reporting
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Zozik, A. (2020). Türkiye'de entegre raporlama sürecinde karşılaşılabilecek sorunların tespitine ilişkin bir araştırma. (Doktora Tezi) Niğde Ömer Halisdemir Üniversitesi, Sosyal Bilimler Enstitüsü, Niğde
