Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies
Yazarlar (2)
Öğr. Gör. Dr. Alperen ÇIKIKCI Türkiye
Prof. Dr. Seçil Sigalı Türkiye
| Makale Türü |
Özgün Makale
(Ulusal alan endekslerinde (TR Dizin, ULAKBİM) yayınlanan tam makale)
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| Dergi Adı | Muhasebe Enstitüsü Dergisi | ||
| Dergi ISSN | 2602-3202 | ||
| Dergi Tarandığı Indeksler | TR DİZİN | ||
| Makale Dili | Türkçe | Basım Tarihi | 04-2020 |
| Kabul Tarihi | 10-02-2020 | Yayınlanma Tarihi | 06-04-2020 |
| Cilt / Sayı / Sayfa | 2020 / 62 / 23–35 | DOI | 10.26650/MED.2020678485 |
| Makale Linki | https://dergipark.org.tr/tr/pub/meder/issue/53628 | ||
| UAK Araştırma Alanları |
Denetim
Yönetim ve Maliyet Muhasebesi
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| Özet |
| This study aims to analyze the compliance of shipping companies’ financial and non-financial reports with the IIRC (International Integrated Reporting Council) integrated reporting framework. Integrated reports, annual reports, sustainability reports, and corporate social responsibility reports of international shipping companies issued and published between the years 2010-2018 were used as data. According to literature and the IIRC framework dimensions, content analysis and statistical tests were applied to create scores that show the compliance degree of the reports and companies. Consequently, the compliance score of the shipping companies shows a continuous rise within the sample period. The effect of the integrated reporting framework was examined by comparing the results before and after framework periods. Results show that the compliance scores of companies were significantly higher after the framework period. |
| Anahtar Kelimeler |
BM Sürdürülebilir Kalkınma Amaçları
| Atıf Sayıları | |
| Google Scholar | 2 |
| Google Scholar | 3 |