Entegre Raporlamada Çoklu Sermaye Öğelerini Temsil Eden Göstergelerin Belirlenmesi: Türk Bankacılık Sektörü Örneği (Determining Indicators Representing Multiple Capitals in Integrated Reporting: The Case of Turkish Banking Sector)

Aras, Güler; Yıldırım, Filiz

doi:10.2139/ssrn.3649908

Cited by 2 publications

(5 citation statements)

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“…This approach was examined in the banking sector with the Entropy method. In this context, based on the indicators determined by Aras and Mutlu Yıldırım (2019), indicators have been identified in 7 dimensions, namely, financial capital, manufactured capital, intellectual capital, human capital, social and relationship capital, natural capital and governance capital. A list of indicators can be seen in the Appendix.…”

Section: Methodsmentioning

confidence: 99%

“…Camilleri (2018), on the other hand, evaluates the inclusion of non-financial capitals in the institutional disclosures based on the views on integrated reporting. Besides, Aras and Mutlu Yıldırım (2019) determine the indicators which are prominent in practice and literature and represent multiple capitals in integrated reporting. In this study in which content analysis method was adopted, at least in the dimension of produced capital; and the most important indicator is under social and relational capital.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Rate of women members in the board of directors. Source: The indicators have been adapted from Aras and Mutlu Yıldırım (2019) About the authors Gu ¨ler Aras is a Professor of Finance and Accounting at Yıldız Technical University (YTU), Istanbul, Turkey. She is the Founding Director of the Center for Finance, Governance and Sustainability.…”

Section: Natural Capitalmentioning

confidence: 99%

“…This condition makes considering a different dimension of corporate governance in integrated performance measurement important. Aras and Mutlu Yıldırım (2019) state that a dimension including related indicators about corporate governance should be added to capital dimensions identified. In this study, this need has been taken as the basis and a new dimension has been added to capitals by adding governance capital.…”

Section: Multiple Capitals and Corporate Governancementioning

confidence: 99%

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Development of capitals in integrated reporting and weighting representative indicators with entropy approach

Aras¹,

Yıldırım

2021

SRJ

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Purpose In integrated reporting, financial and non-financial performance is presented interactively, as the value creation abilities of corporations are shaped via capitals, the importance of the topic increases day by day. In addition to this, differentiation of importance of basic and sub-dimensions representing capitals between institutions leads to questions on which weight these should take place. From this point, this paper aims to develop capitals in integrated reporting and to weight the indicators representing them. Design/methodology/approach In this study, first, to ensure that each component of capital is included in integrated reporting, governance capital has been added to capitals, which are identified in the international integrated reporting framework (the framework). Then, weights of each capital dimension and indicators within these dimensions have been determined in a banking sector example with the entropy method. Findings Including the 2014-2017 period, an efficient weight assessment approach with the entropy method has been presented and it was observed that the most weighted element is the intellectual capital. Research limitations/implications The limitations of this study are the lack of an agreed general indicator framework for indicators representing multiple capitals in integrated reporting, each bank’s data disclosure of different indicators and differentiation of the shared data between sources. Practical implications This study guides the weighting studies necessary for integrated performance measurement. Social implications It is foreseen that this study will be effective in the development of integrated thinking and this effect will contribute to the overall functioning of all sectors beyond the banking sector, which is the application area of the study. Originality/value The study is the first original study in the literature in terms of providing a new dimension by adding the governance capital to the capitals defined in the Framework.

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Section: Methodsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Natural Capitalmentioning

confidence: 99%

Section: Multiple Capitals and Corporate Governancementioning

confidence: 99%

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Development of capitals in integrated reporting and weighting representative indicators with entropy approach

Aras¹,

Yıldırım

2021

SRJ

Self Cite

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“…Institutional Framework for Turkish IR System IR has become a priority issue in Turkey since 2011, when the Corporate Governance Association of Turkey and the Business Council for Sustainable Development Turkey launched a working group to raise awareness of IR in Turkish capital markets. The working group prepared a project called "New Era in Corporate Reporting: IR" in 2013 and a formal guidance on IR in Turkey was published in 2015 (Aras and Sarioglu 2015). In 2016, the IR Turkey Network (ERTA) was founded and the first IR was published by Arguden Governance Academy, a non-governmental organization, later that year.…”

Section: Data Availability Statementmentioning

confidence: 99%

The Impact of Integrated Reporting on the Cost of Capital: Evidence from an Emerging Market

Pirgaip,

Rizvić

2023

JRFM

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The aim of this study is to investigate the influence of integrated reporting (IR) on the cost of financing within the Turkish capital market. Specifically, we analyze the effects of IR on the weighted average cost of capital (WACC), cost of equity (COE), and cost of debt (COD) for companies listed on Borsa Istanbul. Additionally, we explore how IR moderates the relationship between environmental, social, and governance (ESG) scores and the cost of financing. Our panel data analysis reveals a positive association between IR and both WACC and COD, while the impact on COE is not statistically significant. However, the findings suggest that the utilization of IR by companies to enhance the communication of their value-creating activities can mitigate WACC and COD, thus indicating a moderating effect on the relationship between ESG factors and the cost of financing.

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Entegre Raporlamada Çoklu Sermaye Öğelerini Temsil Eden Göstergelerin Belirlenmesi: Türk Bankacılık Sektörü Örneği (Determining Indicators Representing Multiple Capitals in Integrated Reporting: The Case of Turkish Banking Sector)

Cited by 2 publications

References 0 publications

Development of capitals in integrated reporting and weighting representative indicators with entropy approach

Development of capitals in integrated reporting and weighting representative indicators with entropy approach

The Impact of Integrated Reporting on the Cost of Capital: Evidence from an Emerging Market

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