Integrated Reporting System: An Evaluation with Content Analysis Management within the Scope of TSKB Reports
Chapter from the book:
Boztosun,
D.
(ed.)
2024.
Current Research on Capital Markets.
Synopsis
Integrated reporting, which is a type of reporting that brings together financial and sustainability reports and enables an integrated assessment of the results, is an important type of reporting for companies and stakeholders. Today, this reporting, the importance of which has started to be understood more in Turkey, provides important inputs for transparent management and sustainability of companies. In this context, in the present study, the integrated reports of the Industrial Development Bank of Turkey for the years 2020-2023 were analyzed through content analysis, and the most frequently used words in the reports were revealed to reveal what stands out in the content of the report and which issues the report focuses on more. The findings show that risk, report and project were the most frequently used terms in TSKB reports in 2020; risk, report and capital in 2021; risk and report in 2022; and risk and management in 2023.