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Turkish abstract: Oz: Kurumlarin finansal performanslarinin yaninda finansal olmayan performanslarini da artirarak rekabet avantajlarini koruma ve piyasa degerlerini maksimize etme cabalari entegre raporlama konusundaki calismalari onemli ve gerekli kilmistir. Calismada, entegre raporlamada coklu sermaye ogelerini temsil eden gostergelerin belirlenmesi amaclanmistir. Bu cercevede, belirlenecek gostergelere temel olusturmak amaciyla sermaye ogeleri ile bu ogelere ait gostergeler uzerinde arastirma yapilmistir. Ardindan, BIST Surdurulebilirlik Endeksi’nde yer alan mevduat bankalarinin 2014 ile 2017 yillari arasinda paylastiklari halka acik verilerin tumu icerik analizi yontemiyle incelenmistir. Yapilan analizler sonucunda, literatur ve uygulamada one cikan, ayni zamanda ulasilabilirligi yuksek olan gostergeler belirlenmistir. Bu calisma, entegre raporlamada degerlemenin saglikli bir sekilde yapilabilmesi ve seffaf bir olcum sunabilmesi icin gerekli olan karsilastirilabilir, temsil gucu yuksek gostergeleri belirlemesi yonuyle bir kilavuz niteligi tasimaktadir. English abstract: 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. |
