- Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
- Vol: 12 Issue: 2
- SUSTAINABILITY REPORTING AND INTEGRATED REPORTING: EVIDENCE FROM TURKISH HIGH PERFORMANCE COMPANIES
SUSTAINABILITY REPORTING AND INTEGRATED REPORTING: EVIDENCE FROM TURKISH HIGH PERFORMANCE COMPANIES
Authors : Belverd E. Needles Jr., Emre Selçuk Sari, Nevzat Güngör, Ahmet Türel, Mustafa Can
Pages : 257-270
Doi:10.17218/hititsosbil.603228
View : 25 | Download : 5
Publication Date : 2019-12-29
Article Type : Research
Abstract :This study widens earlier research, which examined the relationship between financial performance, sustainability reporting (SR) and integrated reporting (IR). High performance enterprises and control group companies were compared with regard to their state of readiness to IR and SR. The population includes non-financial companies in Borsa Istanbul (BIST). Our hypothesis is that HPC will exceed Non-HPC in IR and SR. We evaluate two groups disclosure practices based on an IR and sustainability reported matrix developed from the International Integrated Reporting Committee (IIRC) and Global Reporting Initiative (GRI) standards. The findings reveal that HPCs in Turkey show more on the disclosures of SR and IR compared to Non-HPCs. The paper provides evidence that support the suggestion that Turkish HPCs disclose better information compared to Non-HPCs and achieved to support conclusions of previous research.Keywords : sürdürülebilirlik, entegre raporlama, performans ölçümü, finansal göstergeler, bist100