Yıllık Faaliyet Raporlarının Uluslararası Entegre Raporlama Çerçevesi İlkelerine Uygunluğunun Değerlendirilmesi: Faizsiz Bankacılık Sektörü Üzerine Bir Araştırma
Assessing the Compliance of Annual Reports with the Principles of the International Integrated Reporting Framework: A Study on the Interest-Free Banking Sector

Summary/Abstract: Integrated reporting has become a leading business reporting tool based on the introduction of financial and non-financial information in a single report in the changing and evolving global corporate reporting understanding of the 21 st century. The aim of this study is to measure the proximity and degree of integrated reporting of the annual activity reports published by banks operating in the global interest-free banking sector through content analysis, following the given theoretical framework for integrated reporting based on interest-free banking and integrated thinking, short, medium and long-term value creation and preservation. The content analysis concluded that the average integrated report score of 76 non-interest banks was 0.50 (50%) and above the integrated report score of 43 non-interest banks representing about 0.55% (55%) and 57% of 76 non-interest banks.

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