ASSESSMENT OF CAPITAL COMPONENTS IN INTEGRATED REPORTING

Authors : Selda Korga

Pages : 25-46

Doi:10.14780/muiibd.1461340

View : 45 | Download : 53

Publication Date : 2025-04-14

Article Type : Research Paper

Abstract :This study aims to assess the indicators representing capital components in the context of integrated reporting. Focusing on the banking sector, the sample includes six banks listed in the BIST Bank Index that published integrated reports. The evaluation encompasses the years 2020-2022. Twenty-nine quantitative, accessible, and comparable indicators based on the International Integrated Reporting Framework were identified to determine the capital components disclosed in the integrated reports. The entropy method was employed to ascertain weight values for these indicators, while the TOPSIS, GRA, MARCOS, and COPRAS methods were used for evaluation and ranking. The findings highlight natural capital as the capital element with the highest weight value, while manufactured capital holds the lowest weight value. Notably, Yapı ve Kredi Bank secured the first rank in 2020 and 2021, with Akbank leading in 2022. Halkbank ranked sixth in 2020 and 2022, and Vakıflar Bank ranked sixth in 2021. Overall, the banks’ performance during 2020-2022 is considered average, with the highest performance observed in 2022. In conclusion, the study indicates ongoing development in integrated reporting within the banking sector, with an increasing frequency of usage.
Keywords : Entegre Raporlama, Sermaye Ögeleri, Bankacılık Sektörü