Entegre Düşünmek Nedir?

Authors : Emine Serap KURT

Pages : 109-129

View : 20 | Download : 11

Publication Date : 2019-07-01

Article Type : Review Paper

Abstract :One of the most debated issues in corporate reporting in recent years is the issue of integrated reporting. Today, it is not important that organizations make profit only; what is important is how to communicate this information to social stakeholders through corporate reports. There is an integrated thinking approach on the basis of integrated reporting which includes the value creation story of organizations. Integrated thought consists of all of the decisions, targets, policies and procedures established as a result of the integrated thinking approach. Sometimes an integrated report, which is an output of integrated reporting, results in the adoption of the integrated thinking approach, and sometimes an integrated report is prepared after the adoption of the integrated thinking approach. Although the issue of integrated reporting is frequently discussed, there has not been much study on the integrated thinking that constitutes the philosophy of reporting. Therefore, the aim of this study is to give information about integrated thinking and to reveal the importance of this thinking approach. For this purpose, the concept of integrated thought and the concepts related to this concept are mentioned. In addition, the benefits of integrated thinking are mentioned and the issues to be considered by the organizations that will adopt this approach are emphasized.
Keywords : Integrated Thinking, Integrated Reporting