Investigate Corporate Social Responsibility and Segment Reporting Relationship

Aydem Çiftçioğlu () and Nergis Poroy ()
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Aydem Çiftçioğlu: Uludağ Üniversitesi,, Postal: Uludağ Üniversitesi, İ.İ.B.F., İşletme Bölümü
Nergis Poroy: ..., Postal: ...

Business and Economics Research Journal, 2010, vol. 1, issue 1, 83

Abstract: Social responsible institutions have to care social welfare of society while implementing their actions and share correct, honest and demanded information about its activities. Segment reporting is to segment according to industry branches and geographical region that enterprise operates and to report financial information separately for each segment. Diversification of enterprises’ activities according products, sectors or geographic areas make it difficult to decide on enterprises upon a single financial statement that summarizes general situation of the enterprises. As a result of the diversity of enterprises’ products and services users of financial statements needs segments’ operating results which are generated by the functions of enterprises. Hence inside of discharge social responsibility obligation and to reflect the enterprises activities to their financial reports, segment reporting is necessity for organization. In this framework this study is investigated firms which were ranking in ISE 100 on 01.07.2009–30.09.2009 dates and also holded in ISE Corpoarte Governance Index for determine social responsibility and segment reporting relation. Findings indicated that only two firms which were located on ISE 100 index as also in ISE Corporate Governance index did not prepared segment reporting. Consequently we could say that, in Turkey, social responsible firms due their obligation to society that give correct information about their activities.

Keywords: Segment reporting; Operating segments; Social responsibility (search for similar items in EconPapers)
JEL-codes: M14 M41 (search for similar items in EconPapers)
Date: 2010
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