INTEGRATED REPORTING AND DEVELOPMENTS IN TURKEY: AN INVESTIGATION IN TERMS OF COMPANIES PREPARING INTEGRATED REPORTS AND COMPANIES IN BIST CORPORATE SUSTAINABILITY INDEX

The purpose of the study is to evaluate the Integrated Reporting Performance of enterprises that prepare Integrated Reports by content analysis, taking into account the development process of integrated reporting in our country; and to examine to which extent the annual reports of the enterprises that have not yet started implementing Integrated Reporting System already cover the components of the Integrated Report System. With this design, the annual reports of the enterprises that published Integrated Reports in 2016 and the annual reports of the enterprises registered to the BIST Sustainability Index for the period of 01.12.2016 - 31.12.2016 were investigated with regards to the International Integrated Reporting Framework