Akademik Veri Yönetim Sistemi
JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, cilt.6, sa.2, ss.408-422, 2019 (ESCI)
Efforts to maintain competitive advantages and maximize market values by increasing the non-financial performances of the corporations as well as their financial performances made the studies on integrated reporting important and necessary. In this study, it is aimed to determine the indicators representing multiple capitals in integrated reporting. In this context, a general survey has been carried out on capitals and indicators of these elements in order to form the basis for the indicators to be determined. After that, all publicly available data shared by deposit banks included in the BIST Sustainability Index were analyzed through content analysis method between 2014 and 2017. As a result of the analyzes, the indicators that are prominent in the literature and in practice, also have high availability are determined. This study is a guideline for identifying the comparable, representative indicators that are necessary to enable the valuation to be conducted in a healthy manner and to provide a transparent measurement in integrated reporting.