{"id":210,"date":"2010-01-16T12:06:46","date_gmt":"2010-01-16T17:06:46","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=210"},"modified":"2011-05-18T15:19:00","modified_gmt":"2011-05-18T20:19:00","slug":"investigate-corporate-social-responsibility-and-segment-reporting-relationship","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/investigate-corporate-social-responsibility-and-segment-reporting-relationship","title":{"rendered":"Investigate Corporate Social Responsibility and Segment Reporting Relationship"},"content":{"rendered":"

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Article Information<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Journal: <\/strong>Business and Economics Research Journal<\/span><\/span><\/span><\/p>\n

Title of Article: <\/strong>Sosyal Sorumluluk ve B\u00f6l\u00fcmlere G\u00f6re Raporlama \u0130li\u015fkisini Anlamaya <\/span><\/span>Y\u00f6nelik Bir Ara\u015ft\u0131rma
\n<\/span><\/span>[Investigate Corporate Social Responsibility and Segment Reporting Relationship]<\/span><\/span><\/span><\/p>\n

Author(s):<\/strong> Aydem \u00c7ift\u00e7io\u011flu and Nergis Poroy<\/span><\/span><\/p>\n

Volume:<\/strong> 1<\/span><\/span><\/p>\n

Number:<\/strong> 1<\/span><\/span><\/p>\n

Year:<\/strong> 1<\/span><\/span><\/p>\n

Page: <\/strong>83-99<\/span><\/span><\/p>\n

ISSN: <\/strong>1309-2448<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Abstract (Turkish)<\/strong><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Yaz\u0131da sosyal sorumlu i\u015fletmelerin faaliyetlerinde toplum refah\u0131n\u0131 art\u0131r\u0131c\u0131 \u00f6nemler almalar\u0131 ve faaliyetleri hakk\u0131nda \u00e7evrelerine do\u011fru, ger\u00e7ek\u00e7i ve ihtiyaca y\u00f6nelik bilgiler sa\u011flamalar\u0131 gerekmektedir. B\u00f6l\u00fcmlere g\u00f6re raporlama, i\u015fletmenin faaliyet g\u00f6sterdi\u011fi end\u00fcstri kollar\u0131 ve co\u011frafi b\u00f6lgelere g\u00f6re b\u00f6l\u00fcmlere ayr\u0131lmas\u0131 ve her bir b\u00f6l\u00fcm i\u00e7in ayr\u0131 olarak mali bilgilerin raporlanmas\u0131d\u0131r. \u0130\u015fletmelerin faaliyetlerinin \u00fcr\u00fcnler, sekt\u00f6rler veya co\u011frafi alanlar y\u00f6n\u00fcnden \u00e7e\u015fitlenmesi, i\u015fletmelerin genel durumunu \u00f6zetleyen tek bir mali tabloya dayanarak i\u015fletme hakk\u0131nda karar vermeyi g\u00fc\u00e7le\u00e7tirmektedir. Bu kapsamda i\u015fletmelerin gerek sosyal sorumluluk y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc gerekse faaliyet alanlar\u0131ndaki \u00e7e\u015fitlenmenin finansal tablolara do\u011fru yans\u0131t\u0131lmas\u0131 ba\u011flam\u0131nda b\u00f6l\u00fcmlere g\u00f6re raporlama uygulamalar\u0131n\u0131 benimsemesi gerekmektedir. Bu noktadan hareket ile \u00e7al\u0131\u015fmada 01.07.2009\u201330.09.2009 tarihleri aras\u0131nda \u0130MKB 100 hisse senetleri piyasas\u0131 endeksinde yer alan \u015firketlerin b\u00f6l\u00fcmlere g\u00f6re raporlama yapma durumlar\u0131 ile s\u00f6z konusu i\u015fletmelerin IMKB Kurumsal Y\u00f6netim Endeksinde yer al\u0131p- almad\u0131klar\u0131 incelenerek sosyal sorumluluk ve b\u00f6l\u00fcmlere g\u00f6re raporlama ili\u015fkisi irdelenmi\u015ftir. Ara\u015ft\u0131rmada hem IMKB 100 endeksinde hem de IMKB Kurumsal Y\u00f6netim Endeksinde yer alan 12 firmadan yaln\u0131zca iki tanesinin b\u00f6l\u00fcmlere g\u00f6re raporlama yapmad\u0131\u011f\u0131 tespit edilmi\u015ftir. Bu kapsamda \u00fclkemizde sosyal sorumlu i\u015fletmelerin, b\u00f6l\u00fcmlere g\u00f6re raporlama yaparak bilgi kullan\u0131c\u0131lar\u0131na do\u011fru bilgi verme y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirdiklerini s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Abstract (English)<\/strong><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Social responsible institutions have to care social welfare of society while implementing their actions and share correct, honest and demanded information about its activities. Segment reporting is to <\/span>segment according to industry branches and geographical region that enterprise operates and to report financial information separately for each segment. <\/span><\/span>Diversification of enterprises\u2019 activities according products, sectors or geographic areas make it difficult to decide on enterprises upon a single financial statement that summarizes general situation of the enterprises. As a result of the diversity of enterprises\u2019 products and services users of financial statements needs segments\u2019 operating results which are generated by the functions of enterprises. Hence inside of discharge social responsibility obligation and to reflect the enterprises activities to their financial reports, segment reporting is necessity for organization. In this framework this study is investigated firms which were ranking in ISE 100 on 01.07.2009\u201330.09.2009 dates and also holded in ISE Corpoarte Governance Index for determine social responsibility and segment reporting relation. Findings indicated that only two firms which were located on ISE 100 index as also in ISE Corporate Governance index did not prepared segment reporting. Consequently we could say that, in Turkey, social responsible firms due their obligation to society that give correct information about their activities.<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Keywords: <\/strong><\/span>Segment reporting, Operating segments, Social responsibility<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL Classification: <\/strong><\/span>M14, M41<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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