CREATING AN INTEGRATED REPORTING INDEX USING THE AHP METHOD: MODEL DEVELOPMENT AND APPLICATION

Authors : Özben Güldoğan, Hayrettin Usul

Pages : 300-319

Doi:10.32951/mufider.1662738

View : 26 | Download : 27

Publication Date : 2025-10-01

Article Type : Research Paper

Abstract :ABSTRACT This study aims to create an index that enables measuring the value creation capabilities of organizations/companies. In order to this, an “Integrated Reporting Index” (IRI) was created through Integrated Reporting Index Modeling. As a result of the analysis findings, IRI was determined to be the most important indicator concerning the measures taken to reduce or manage key risks or create value from key opportunities, including the determination of related strategic goals, strategies, policies, targets, and key performance indicators, making up 12.3% out of 39 (thirty-nine) indicators. Other indicators followed at a lower rate. Despite the increasing emphasis by practitioners and academics on the rapid evolution of corporate reporting into integrated reporting and sustainability reporting, no previous study has been conducted on the creation of an index for integrated reporting. To this end, this study aims to bridge this gap by contributing both to the academic literature and investment and business practices.
Keywords : Entegre Raporlama, Analitik Hiyerarşi Süreci, Entegre Raporlama Endeksi, Entegre Değer Yaratma, Kurumsal Raporlama

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