DETERMINING THE LEVEL OF DISCLOSURE OF INTEGRATED REPORTING FRAMEWORK PRINCIPLES IN ANNUAL REPORTS: A RESEARCH ON THE INTEREST-FREE BANKING SECTOR

İbrahim Yavuz; Semra Öncü; Ayşe Yereli; Fatma Tektüfekçi

Makale detayları

DETERMINING THE LEVEL OF DISCLOSURE OF INTEGRATED REPORTING FRAMEWORK PRINCIPLES IN ANNUAL REPORTS: A RESEARCH ON THE INTEREST-FREE BANKING SECTOR

Yazarlar:

İbrahim Yavuz | Semra Öncü | Ayşe Yereli | Fatma Tektüfekçi

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

İşletme

Dergi:

Toplum Ekonomi ve Yönetim Dergisi Vol.4 Issue 2, pp.228-254

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001291675

pISSN:

2757-5489

Anahtar kelimeler:

Özet:

 Integrated reporting is a corporate reporting approach that presents financial information presented through financial reporting and non-financial information mainly presented in sustainability reports in a single report. The Integrated Report is prepared taking into account the guidelines and content elements. The purpose of this study is to give the conceptual framework of interest-free banking and integrated reporting, to determine the score of disclosure of integrated reporting framework guidelines and content items through content analysis in the annual reports published by banks operating in the global interest-free banking sector. As a result of the content analysis; for the guiding principles and content elements in the annual reports of interest-free banks; It has been determined that, apart from the principles of reliability and completeness, comparability and consistency, which are among the guidelines, it does not make sufficient explanations in general.

 Integrated reporting is a corporate reporting approach that presents financial information presented through financial reporting and non-financial information mainly presented in sustainability reports in a single report. The Integrated Report is prepared taking into account the guidelines and content elements. The purpose of this study is to give the conceptual framework of interest-free banking and integrated reporting, to determine the score of disclosure of integrated reporting framework guidelines and content items through content analysis in the annual reports published by banks operating in the global interest-free banking sector. As a result of the content analysis; for the guiding principles and content elements in the annual reports of interest-free banks; It has been determined that, apart from the principles of reliability and completeness, comparability and consistency, which are among the guidelines, it does not make sufficient explanations in general.

 Integrated reporting is a corporate reporting approach that presents financial information presented through financial reporting and non-financial information mainly presented in sustainability reports in a single report. The Integrated Report is prepared taking into account the guidelines and content elements. The purpose of this study is to give the conceptual framework of interest-free banking and integrated reporting, to determine the score of disclosure of integrated reporting framework guidelines and content items through content analysis in the annual reports published by banks operating in the global interest-free banking sector. As a result of the content analysis; for the guiding principles and content elements in the annual reports of interest-free banks; It has been determined that, apart from the principles of reliability and completeness, comparability and consistency, which are among the guidelines, it does not make sufficient explanations in general.

 Entegre raporlama, finansal raporlama aracılığıyla sunulan finansal bilgiler ve ağırlıklı olarak sürdürülebilirlik raporlarında sunulan finansal olmayan bilgileri tek bir raporda sunan kurumsal raporlama yaklaşımıdır. Entegre Rapor, kılavuz ilkeler ve içerik öğeleri dikkate alınarak hazırlanmaktadır. Bu çalışmanın amacı, faizsiz bankacılık ve entegre raporlamaya ilişkin kavramsal çerçevenin verilmesi, küresel faizsiz bankacılık sektöründe faaliyet gösteren bankaların yayımlamış oldukları yıllık faaliyet raporlarında içerik analizi yoluyla entegre raporlama çerçevesi kılavuz ilkeler ve içerik öğelerinin açıklanma skorunu belirlemektir. Yapılan içerik analizi sonucunda; faizsiz bankaların yıllık faaliyet raporlarında, kılavuz ilkeler ve içerik öğelerine yönelik; kılavuz ilkelerden olan güvenilirlik ve tamlık, karşılaştırılabilirlik ve tutarlılık ilkeleri dışında genel olarak yeterli açıklama yapmadığı tespit edilmiştir.

Makale detayları

DETERMINING THE LEVEL OF DISCLOSURE OF INTEGRATED REPORTING FRAMEWORK PRINCIPLES IN ANNUAL REPORTS: A RESEARCH ON THE INTEREST-FREE BANKING SECTOR

Yazarlar:

İbrahim Yavuz | Semra Öncü | Ayşe Yereli | Fatma Tektüfekçi

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

İşletme

Dergi:

Toplum Ekonomi ve Yönetim Dergisi Vol.4 Issue 2, pp.228-254

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001291675

pISSN:

2757-5489

Interest-Free Banking

Integrated Reporting

Guiding Principles

Content ElementsFaizsiz Bankacılık

Entegre Raporlama

Kılavuz İlkeler

İçerik Öğeleri

Sayı

Makale detayları

Yazarlar: İbrahim Yavuz | Semra Öncü | Ayşe Yereli | Fatma Tektüfekçi

Yayıncı: Kütahya Dumlupinar University

Ana Başlıklar: İşletme

Dergi: Toplum Ekonomi ve Yönetim Dergisi Vol.4 Issue 2, pp.228-254

Belge Tipi: Makale

Yayın Tarihi: 10/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001291675

pISSN: 2757-5489

Sayı

Yazarlar:

İbrahim Yavuz | Semra Öncü | Ayşe Yereli | Fatma Tektüfekçi

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

İşletme

Dergi:

Toplum Ekonomi ve Yönetim Dergisi Vol.4 Issue 2, pp.228-254

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001291675

pISSN:

2757-5489