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 : 48 | Download : 16

Publication Date : 2019-12-29

Article Type : Research Paper

Abstract :This study widens earlier research, which examined the relationship between financial performance, sustainability reporting insert ignore into journalissuearticles values(SR); and integrated reporting insert ignore into journalissuearticles values(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 insert ignore into journalissuearticles values(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 insert ignore into journalissuearticles values(IIRC); and Global Reporting Initiative insert ignore into journalissuearticles values(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

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