Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index

Gülşah Atağan ()
Additional contact information
Gülşah Atağan: Dokuz Eylul University

Chapter Chapter 47 in New Trends in Finance and Accounting, 2017, pp 511-521 from Springer

Abstract: Abstract Sustainability accounting and reporting can be considered as a complement to financial accounting. When used together, financial information and sustainability information can provide a complete view of the performance and value creation of a corporation. Sustainability consists of three dimensions: economic, environmental and social. Sustainability approach requires the integration of these dimensions into business strategies and reporting the performance of business activities related to these three dimensions. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term. The aim of this study is to evaluate the interaction between integrated reporting and sustainability accounting in theoretical framework. The research has been done by literature review and analyzing the firms which are listed in BIST Sustainability Index.

Keywords: Social responsibility accounting; Sustainability reports; Integrated reports; BIST Sustainability Index (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:prbchp:978-3-319-49559-0_47

Ordering information: This item can be ordered from
http://www.springer.com/9783319495590

DOI: 10.1007/978-3-319-49559-0_47

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().