Integrated Reporting Quality: A Comparative Analysis of Private Sector Companies with TOPSIS

İrem Özcan
Additional contact information
İrem Özcan: Haliç University

Business and Economics Research Journal, 2025, vol. 16, issue 2, 137-158

Abstract: The aim of this study is to assess the quality of the integrated reports of private sector companies for 2023 and to rank the companies included in the study according to the quality scores of their integrated reports. For this purpose, the 2023 integrated reports of 27 private sector companies operating in various fields were obtained from the Integrated Reporting Network Turkey page and subjected to content analysis and then analyzed using the integrated reporting quality measurement technique based on four main components: background, reliability and assurance, content, and format. A total of 23 sub-categories were analyzed under the four components and the results were ranked using the TOPSIS method. The findings show that companies operating in the same sector score quite close to each other. In particular, the scores of companies in the banking and manufacturing sectors are close to each other.

Keywords: Integrated Reporting; Integrated Reporting Quality; Integrated Report; Non-Financial Reporting; TOPSIS (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.berjournal.com/integrated-reporting-qu ... ompanies-with-topsis Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ris:buecrj:0683

Access Statistics for this article

Business and Economics Research Journal is currently edited by Adem Anbar

More articles in Business and Economics Research Journal from Uludag University, Faculty of Economics and Administrative Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Adem Anbar ().