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DOI :10.26650/MED.2020678485   IUP :10.26650/MED.2020678485    Tam Metin (PDF)

Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi

Alperen Çıkıkçı, Seçil Sigali

Bu çalışma, denizcilik işletmelerinin finansal ve finansal olmayan raporlarının IIRC (Uluslararası Entegre Raporlama Konseyi) entegre raporlama çerçevesine uygunluğunu analiz etmeyi amaçlamaktadır. Veri seti, 2010-2018 yılları arasında hazırlanan ve yayımlanan uluslararası denizcilik işletmelerinin entegre raporları, yıllık raporları, sürdürülebilirlik raporları ve kurumsal sosyal sorumluluk raporlarını kapsamaktadır. Literatür ve IIRC kavramsal çerçeve boyutlarına göre, raporların ve işletmelerin uyum derecesini gösteren puanları oluşturmak için içerik analizi ve istatistiksel testler uygulanmıştır. Sonuçlar, denizcilik işletmelerinin uyum puanlarının örneklem dönemi içinde artan bir eğilim sergilediğini göstermektedir. Entegre raporlama çerçevesinin etkisi çerçeve öncesi ve çerçeve sonrası sonuçlarının karşılaştırılması ile ölçülmüştür. Sonuçlar işletmelerin uygunluk sonuçlarının çerçeve sonrası dönemde önemli ölçüde yüksek olduğunu göstermektedir. 

Anahtar Kelimeler: : Entegre raporlama, denizcilik işletmeleri, finansal raporlama, sürüdürülebilirlik
DOI :10.26650/MED.2020678485   IUP :10.26650/MED.2020678485    Tam Metin (PDF)

Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies

Alperen Çıkıkçı, Seçil Sigali

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: Integrated reporting, shipping companies, financial reporting, sustainability

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DIŞA AKTAR



APA

Çıkıkçı, A., & Sigali, S. (2020). Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi. Muhasebe Enstitüsü Dergisi, 0(62), 23-35. https://doi.org/10.26650/MED.2020678485


AMA

Çıkıkçı A, Sigali S. Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi. Muhasebe Enstitüsü Dergisi. 2020;0(62):23-35. https://doi.org/10.26650/MED.2020678485


ABNT

Çıkıkçı, A.; Sigali, S. Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi. Muhasebe Enstitüsü Dergisi, [Publisher Location], v. 0, n. 62, p. 23-35, 2020.


Chicago: Author-Date Style

Çıkıkçı, Alperen, and Seçil Sigali. 2020. “Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi.” Muhasebe Enstitüsü Dergisi 0, no. 62: 23-35. https://doi.org/10.26650/MED.2020678485


Chicago: Humanities Style

Çıkıkçı, Alperen, and Seçil Sigali. “Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi.” Muhasebe Enstitüsü Dergisi 0, no. 62 (Dec. 2024): 23-35. https://doi.org/10.26650/MED.2020678485


Harvard: Australian Style

Çıkıkçı, A & Sigali, S 2020, 'Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi', Muhasebe Enstitüsü Dergisi, vol. 0, no. 62, pp. 23-35, viewed 23 Dec. 2024, https://doi.org/10.26650/MED.2020678485


Harvard: Author-Date Style

Çıkıkçı, A. and Sigali, S. (2020) ‘Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi’, Muhasebe Enstitüsü Dergisi, 0(62), pp. 23-35. https://doi.org/10.26650/MED.2020678485 (23 Dec. 2024).


MLA

Çıkıkçı, Alperen, and Seçil Sigali. “Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi.” Muhasebe Enstitüsü Dergisi, vol. 0, no. 62, 2020, pp. 23-35. [Database Container], https://doi.org/10.26650/MED.2020678485


Vancouver

Çıkıkçı A, Sigali S. Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi. Muhasebe Enstitüsü Dergisi [Internet]. 23 Dec. 2024 [cited 23 Dec. 2024];0(62):23-35. Available from: https://doi.org/10.26650/MED.2020678485 doi: 10.26650/MED.2020678485


ISNAD

Çıkıkçı, Alperen - Sigali, Seçil. “Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi”. Muhasebe Enstitüsü Dergisi 0/62 (Dec. 2024): 23-35. https://doi.org/10.26650/MED.2020678485



ZAMAN ÇİZELGESİ


Gönderim22.01.2020
Kabul10.02.2020
Çevrimiçi Yayınlanma06.04.2020

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