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Fi̇nansal Olmayan Bi̇lgi̇leri̇n Raporlanmasinda Küresel Raporlama İlkeleri̇

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Abstract

The developments and changes that took place in the past century have brought about changes in the functions and methods of businesses. Assets are more sustainable when existing businesses offer collecting plus value to create economic value. For this reason, many institutions and organizations are engaged in social responsibility, sustainability activities and present their activities to the stakeholders. Corporate social responsibility, which is of great importance for society and stakeholders, presents how sustainability reports perform, and contains future plans and projects. The aim of this study is to explain the concept of enterprise reporting, its scope, the development process and the framework of global sustainability reporting principles and to draw a general framework with the relevant literature

Suggested Citation

  • Altun, Nihal, 2018. "Fi̇nansal Olmayan Bi̇lgi̇leri̇n Raporlanmasinda Küresel Raporlama İlkeleri̇," Academic Review of Humanities and Social Sciences, Bursa Teknik Üniversitesi, vol. 1(1), pages 31-49.
    • Handle: RePEc:ris:arhuss:0003
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    More about this item

    Keywords

    Finansal Olmayan Bilgilerin Raporlanması; Küresel Sürdürülebilirlik Raporlama İlkeleri; Kurumsal Raporlama;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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