| Makale Bilgileri |
| Dergi: |
Business and Economics Research Journal |
| Makalenin Başlığı: |
Integrated Reporting Quality: A Comparative Analysis of Private Sector Companies with TOPSIS |
| Yazar(lar): |
İrem Özcan |
| Cilt: |
16 |
| Sayı: |
2 |
| Yıl: |
2025 |
| Sayfa: |
137-158 |
| ISSN: |
2619-9491 |
| DOI Numarası: |
10.20409/berj.2025.461 |
|
| Öz |
| The aim of this study is to assess the quality of the integrated reports of private sector companies for 2023 and to rank the companies included in the study according to the quality scores of their integrated reports. For this purpose, the 2023 integrated reports of 27 private sector companies operating in various fields were obtained from the Integrated Reporting Network Turkey page and subjected to content analysis and then analyzed using the integrated reporting quality measurement technique based on four main components: background, reliability and assurance, content, and format. A total of 23 sub-categories were analyzed under the four components and the results were ranked using the TOPSIS method. The findings show that companies operating in the same sector score quite close to each other. In particular, the scores of companies in the banking and manufacturing sectors are close to each other. |
| Anahtar Kelimeler: |
Integrated Reporting, Integrated Reporting Quality, Integrated Report, Non-Financial Reporting, TOPSIS |
|
| JEL Sınıflandırması: |
M41, M49 |
|
