Kamu kurumlarinda entegre raporlama ve uygulanabilirligi : Turkiye ornegi

Integrated Reporting is defined as the process of transferring the value created as a result of business activities carried out on the basis of integrated thinking to the information users through an integrated report. As described in the International Integrated Reporting Framework, integrated reporting can be prepared by private sector entities as well as by public institutions. In the literature, the benefits that the adoption of the integrated reporting process will provide to public institutions are revealed. This study is intended to determine the feasibility of integrated reporting in public institutions in Turkey. In accordance with this purpose, in this study, integrated reporting, the benefits of integrated reporting, integrated reporting is explained with the help of theoretical studies and examples in public institutions, integrated reporting applicability in public institutions in Turkey have been studied by comparing the International Integrated Reporting Framework guiding principles and content item with current regulations. As a result of our research, it can be said that integrated reporting can be implemented in public institutions in our contry by making certain regulations in "Regulation on Activity Reports to be Prepared for Public Administrations".peer-reviewe