Araştırma Makalesi
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CORPORATE REPORTING ECOSYSTEM: ELEMENTS, REGULATIONS AND FORECASTS

Yıl 2022, Cilt: 24 Sayı: MODAVICA Özel Sayısı, 298 - 330, 30.06.2022
https://doi.org/10.31460/mbdd.1067737

Öz

As a result of the change in the corporate reporting ecosystem in recent years, international institutions and organizations have carried out various studies for the creation of corporate reports. In addition, these institutions have made various regulations (framework, guidance, standard) available to businesses. Regulations created mainly within the framework of environmental, social, governance, sustainability, integrated thinking and the institutions that reveal them have become intertwined and complex in terms of all parties interested in corporate reporting, especially businesses and their stakeholders. In this study, to obtain a clear and simple view of the complex structure in question, institutions that work on corporate reporting on an international scale, regulations and other elements are discussed in a classified way. Then, all the elements that make up the corporate reporting ecosystem are presented in a clear, understandable, and connected manner. Finally, the definition of the corporate reporting ecosystem is made, and the predictions of the ecosystem are mentioned.

Kaynakça

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  • ACCA, BAFA & FARSIG. (2020). The future of financial reporting 2020: communication, standard setting, intangibles and audit.
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  • Arslanoğlu, İ. (2016). Bilimsel Yöntem ve Araştırma Teknikleri. Ankara: Gazi Kitabevi.
  • Barkemeyer, R., Preuss, L. & Lee, L. (2015). Corporate reporting on corruption: an international comparison. Accounting Forum, 39(4), 349–365. https://doi.org/10.1016/j.accfor.2015.10.001
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  • Bilgin, N. (2014). Sosyal Bilimlerde İçerik Analizi: Teknikler ve Örnek Çalışmalar. Ankara: Siyasal Kitabevi.
  • Blomme, H. (2019). Towards better corporate reporting: core & more. Schmalenbach Business Review, 71(2), 263–270. https://doi.org/10.1007/s41464-018-0059-x
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  • Cavlak, H. (2021b). Kurumsal ve finansal raporlamanın geleceği üzerine değerlendirmeler. Muhasebe Enstitüsü Dergisi, (64), 39–58. https://doi.org/10.26650/MED.797559
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  • Deloitte. (2021). Environment, social, and governance considerations: corporate reporting and assurance basics.
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KURUMSAL RAPORLAMA EKOSİSTEMİ: UNSURLAR, DÜZENLEMELER VE ÖNGÖRÜLER

Yıl 2022, Cilt: 24 Sayı: MODAVICA Özel Sayısı, 298 - 330, 30.06.2022
https://doi.org/10.31460/mbdd.1067737

Öz

Son yıllarda kurumsal raporlama ekosisteminde yaşanan değişimin bir sonucu olarak uluslararası kurum ve kuruluşlar, kurumsal raporların oluşturulması adına çeşitli çalışmalar gerçekleştirmiştir. Ayrıca bu kurumlar muhtelif düzenlemeleri (çerçeve, rehber, kılavuz, standart) işletmelerin kullanımına sunmuştur. Ağırlıklı olarak çevresel, sosyal, yönetişim, sürdürülebilirlik hususları ile entegre düşünce çerçevesinde oluşturulan düzenlemeler ve bunları ortaya koyan kurumlar, başta işletmeler ve paydaşları olmak üzere konu ile ilgilenen tüm taraflar açısından iç içe geçmiş ve karmaşık bir hal almıştır. Bu çalışmada, söz konusu karmaşık yapının anlaşılır ve basit bir görünümünü elde etmek adına kurumsal raporlamaya ilişkin uluslararası düzeyde çalışma yürüten kurumlar, düzenlemeler ve taraflar sınıflandırılmış bir şekilde ele alınmış olup kurumsal raporlama ekosistemini oluşturan tüm unsurlar açık, anlaşılır ve bağlantılı olarak ortaya konmuştur. Son olarak ise kurumsal raporlama ekosistemi ifadesinin tanımı yapılmış ve ekosistemin geleceğine ilişkin öngörülere değinilmiştir.

Kaynakça

  • A4S. (2021). Navigating the reporting landscape: an introduction to sustainability-related reporting for finance professionals.
  • Abhayawansa, S. & Adams, C. (2021). Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting. Meditari Accountancy Research, ahead-of-p(ahead-of-print). https://doi.org/10.1108/MEDAR-11-2020-1097
  • ACCA. (2013). Understanding investors: directions for corporate reporting. https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/pol-afb-ui02.pdf
  • ACCA. (2016). Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting. London.
  • ACCA, BAFA & FARSIG. (2020). The future of financial reporting 2020: communication, standard setting, intangibles and audit.
  • ACCA & Brand, H. (2021). Invisible threads: communicating integrated thinking. London.
  • AccountAbility. (2021). About us. Retrieved October 15, 2021 from https://www.accountability.org/about
  • Al-Htaybat, K. & von Alberti-Alhtaybat, L. (2017). Big data and corporate reporting: impacts and paradoxes. Accounting, Auditing & Accountability Journal, 30(4), 850–873. https://doi.org/10.1108/AAAJ-07-2015-2139
  • Aras, G. (2020). Kurumsal raporlamada değişim ve dönüşüm rüzgarı. Reporting matters - SKD Türkiye 2020 Raporu.
  • Aras, G. (2021a). Röportaj. TKYD Kurumsal Yönetim. https://tkyd.org/files/downloads/faaliyet_alanlari/yayinlarimiz/kurumsal_yonetim_dergisi/Kurumsal Yonetim Dergisi_Sayi45.pdf
  • Aras, G. (2021b). Net sıfır karbon hedefi ve global raporlamaya doğru: entegre raporlama. EKOIQ. https://ekoiq.com/2021/06/21/net-sifir-karbon-hedefi-ve-global-raporlamaya-dogru-entegre-raporlama
  • Aras, G. & Sarıoğlu, G. U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. İstanbul: TÜSİAD Yayınları.
  • Arslanoğlu, İ. (2016). Bilimsel Yöntem ve Araştırma Teknikleri. Ankara: Gazi Kitabevi.
  • Barkemeyer, R., Preuss, L. & Lee, L. (2015). Corporate reporting on corruption: an international comparison. Accounting Forum, 39(4), 349–365. https://doi.org/10.1016/j.accfor.2015.10.001
  • BDO. (2020). Sustainability and climate change reporting - now a key issue. https://www.bdo.co.uk/en-gb/insights/audit-and-assurance/uk-gaap-and-narrative-reporting/sustainability-and-climate-change-reporting-now-a-key-issue
  • Beattie, V. (2000). The future of corporate reporting: a review article. Irish Accounting Review, 7(1), 1–36.
  • Bhaskar, K., Flower, J. & Sellers, R. (2021). Disruption in financial reporting: a post-pandemic view of the future of corporate reporting. Oxon: Routledge.
  • Bilgin, N. (2014). Sosyal Bilimlerde İçerik Analizi: Teknikler ve Örnek Çalışmalar. Ankara: Siyasal Kitabevi.
  • Blomme, H. (2019). Towards better corporate reporting: core & more. Schmalenbach Business Review, 71(2), 263–270. https://doi.org/10.1007/s41464-018-0059-x
  • Bradish, R. D. (1965). Corporate reporting and the financial analyst. The Accounting Review, 40(4), 757.
  • Brockett, A. & Rezaee, Z. (2012). Corporate sustainability: integrating performance and reporting. New Jersey: John Wiley & Sons Inc.
  • Bruce, R. (2021). The evolving reporting ecosystem. https://abmagazine.accaglobal.com/global/articles/2021/nov/comment/the-evolving-reporting-ecosystem.html
  • Buhr, N. (2007). Histories of and rationales for sustainability reporting. In J. Unerman, J. B. And ve B. O’Dwyer (Ed.), Sustainability accounting and accountability (57–69). Oxon: Routledge.
  • Capitals Coalition. (2021). The coalition. Retrieved December 15, 2021 from https://capitalscoalition.org/the-coalition
  • CDP. (2021). About us. Retrieved October 15, 2021 from https://www.cdp.net/en/info/about-us/what-we-do
  • Cavlak, H. (2020). Parlayan yıldızdan ulusal utanca: Wirecard AG vak’ası. İçinde L. Kavut (Ed.), Vak’alar 2020 (103–131). İstanbul: İstanbul Üniversitesi İşletme Fakültesi Muhasebe Enstitüsü.
  • Cavlak, H. (2021a). Kurumsal raporlamanın dijital dönüşümünde 3B etkisi: blokzincir, bulut bilişim, büyük veri. İçinde Z. Aykanat (Ed.), İşletme fonksiyonları ile dönüşümün yeni adı: Endüstri 4.0 (147–184). Ankara: Gazi Kitabevi.
  • Cavlak, H. (2021b). Kurumsal ve finansal raporlamanın geleceği üzerine değerlendirmeler. Muhasebe Enstitüsü Dergisi, (64), 39–58. https://doi.org/10.26650/MED.797559
  • CDP, CDSB, GRI, IIRC & SASB. (2020). Reporting on enterprise value - illustrated with a prototype climate-related financial disclosure standard.
  • CRD. (2019). Driving alignment in climate-related reporting - year one of the better alignment project.
  • Deegan, C. (2020). An introduction to accounting: Accountability in organisations and society. South Melbourne: Cengage Learning Australia Pty Limited.
  • Delice, G. (2003). Finansal krizler: teorik ve tarihsel bir perspektif. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, (20), 57–81.
  • Deloitte. (2016). Thinking Allowed - The future of corporate reporting.
  • Deloitte. (2018). Crunch time 7 - reporting in a digital world.
  • Deloitte. (2021). Environment, social, and governance considerations: corporate reporting and assurance basics.
  • DiPiazza, S. A. & Eccles, R. G. (2002). Building public trust: the future of corporate reporting. New York: John Wiley & Sons Inc.
  • EFRAG. (2020). How to improve climate-related reporting: A summary good practices from Europa and beyond. Project Task Force on Climate-related Reporting.
  • EC. (2021). Corporate sustainability reporting. https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
  • Escarus. (2021). Şirketlerin TCFD raporlamaları ve iklim riskleri. https://www.escarus.com/sirketlerin-tcfd-raporlamalari-iklim-riskleri
  • European Comission. (2021). Commission guidelines on non-financial reporting. Retrieved December 15, 2021 from https://ec.europa.eu/info/publications/non-financial-reporting-guidelines_en#climate
  • FEE. (2015). The Future of Corporate Reporting – Creating the Dynamics for Change. Brüksel.
  • FRC. (2017). XBRL: deep-dive / digital future of corporate reporting.
  • FRC. (2018). Blockchain and the future of corporate reporting - how does it measure up?
  • FRC. (2019). Climate-related corporate reporting - where to next?
  • FRC. (2020a). A matter of principles - the future of corporate reporting.
  • FRC. (2020b). Annual review of corporate reporting 2019/20. London.
  • Furlow, N. E. (2010). Greenwashing in the new millennium. The Journal of Applied Business and Economics, 10(6), 22–25.
  • GRI. (2021). About GRI. Retrieved October 15, 2021 from https://www.globalreporting.org/about-gri/mission-history
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  • Goldstein, A. (2020). Persistent business blind spots on climate risk and adaptation. https://gca.org/reports/persistent-business-blind-spots-on-climate-risk-and-adaptation
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  • Haller, A., Link, M. & Groß, T. (2017). The term ‘non-financial information’ – a semantic analysis of a key feature of current and future corporate reporting. Accounting in Europe, 14(3), 407–429. https://doi.org/10.1080/17449480.2017.1374548
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  • IIRC. (2019). External environment. Integrated Report 2019.
  • IAASB. (2021). About IAASB. Retrieved October 15, 2021 from https://www.iaasb.org/about-iaasb
  • IASB. (2021). About the International Accounting Standards Board (Board). Retrieved October 15, 2021 from https://www.ifrs.org/groups/international-accounting-standards-board
  • ISSB. (2021). About the International Sustainability Standards Board. Retrieved December 18, 2021 from https://www.ifrs.org/groups/international-sustainability-standards-board
  • ISO. (2021). Standarts. Retrieved December 15, 2021 https://www.iso.org/standards.html
  • IPCC. (2021). Climate change 2021: the physical science basis. https://www.ipcc.ch/report/sixth-assessment-report-working-group-i
  • İslamoğlu, H. & Alnıaçık, Ü. (2013). Sosyal Bilimlerde Araştırma Yöntemleri. İstanbul: Beta Basım Yayım Dağıtım.
  • Jayeoba, J. O. (2010). Effect of globalization on financial reporting: a case study of Zenith Bank PLC. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2146570
  • Kurt, E. S. (Ed.). (2018). Kurumsal raporlama. Bursa: Ekin Basım Yayın Dağıtım.
  • Leuz, C. (2010). Different approaches to corporate reporting regulation: how jurisdictions differ and why. Accounting and Business Research, 40(3), 229–256. https://doi.org/10.1080/00014788.2010.9663398
  • Linnenluecke, M. K., Birt, J. & Griffiths, A. (2015). The role of accounting in supporting adaptation to climate change. Accounting & Finance, 55(3), 607–625. https://doi.org/10.1111/acfi.12120
  • Lombardi, R. & Secundo, G. (2020). The digital transformation of corporate reporting – a systematic literature review and avenues for future research. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-04-2020-0870
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  • Oberholster, T. (2021). Audit is but one element in the reporting ecosystem, says Deloitte’s Bonga Nyembe. https://cfo.co.za/articles/audit-is-but-one-element-in-the-reporting-ecosystem-says-deloittes-bonga-nyembe
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  • Türker, M. (2018). Dijitalleşme sürecinde küresel muhasebe mesleğinin yeniden şekillenmesine bakış. Muhasebe Bilim Dünyası Dergisi, 20(1), 202–235.
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  • Vasarhelyi, M. A., Kogan, A. & Tuttle, B. M. (2015). Big data in accounting: an overview. Accounting Horizons, 29(2), 381–396. https://doi.org/10.2308/acch-51071
  • VRF. (2021). Corporate Reporting Dialogue dissolves, as global harmonization efforts take hold. https://www.valuereportingfoundation.org/news/corporate-reporting-dialogue-dissolves-as-global-harmonization-efforts-take-hold
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  • Weetman, P., Tsalavoutas, I. & Gordon, P. (2020). International corporate reporting - global and diverse. Oxon: Routledge.
  • WEF. (2020). Measuring stakeholder capitalism: towards common metrics and consistent reporting of sustainable value creation. Geneva.
  • White, A. L. (2005). New wine, new bottles: the rise of non-financial reporting. Business for Social Responsibility Business Brief.
  • Zairi, M. & Letza, S. (1994). Corporate reporting. Management Decision, 32(2), 30–40. https://doi.org/10.1108/00251749410054792
Toplam 101 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Emine Serap Kurt 0000-0003-2192-0669

Hakan Cavlak 0000-0002-5891-7722

Yayımlanma Tarihi 30 Haziran 2022
Gönderilme Tarihi 3 Şubat 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 24 Sayı: MODAVICA Özel Sayısı

Kaynak Göster

APA Kurt, E. S., & Cavlak, H. (2022). KURUMSAL RAPORLAMA EKOSİSTEMİ: UNSURLAR, DÜZENLEMELER VE ÖNGÖRÜLER. Muhasebe Bilim Dünyası Dergisi, 24(MODAVICA Özel Sayısı), 298-330. https://doi.org/10.31460/mbdd.1067737