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Journals / Muhasebe Enstitüsü Dergisi / 2020 / Sayı: 62

Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies

Denizcilik İşletmelerinde Entegre Raporlama: Uluslararası Denizcilik Firmalarının Analizi

Alperen ÇIKIKCI
Seçil SİGALI
Pages
23–35
Publication Date
2020-04-06
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Results show that the compliance scores of companies were significantly higher after the framework period.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study aims to analyze the compliance of shipping companies’ financial and non-financial reports with the IIRC (International Integrated Reporting Council) integrated reporting framework.
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Key Findings & Data:Integrated reports, annual reports, sustainability reports, and corporate social responsibility reports of international shipping companies issued and published between the years 2010-2018 were used as data.
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Conclusion & Impact:Results show that the compliance scores of companies were significantly higher after the framework period.
🔬Design:Research Article
📍Scope:2010-2018 Verileri
⚙️Variables:Integrated Reporting · Financial Reporting · Shipping Companies

Abstract

This study aims to analyze the compliance of shipping companies’ financial and non-financial reports with the IIRC (International Integrated Reporting Council) integrated reporting framework. Integrated reports, annual reports, sustainability reports, and corporate social responsibility reports of international shipping companies issued and published between the years 2010-2018 were used as data. According to literature and the IIRC framework dimensions, content analysis and statistical tests were applied to create scores that show the compliance degree of the reports and companies. Consequently, the compliance score of the shipping companies shows a continuous rise within the sample period. The effect of the integrated reporting framework was examined by comparing the results before and after framework periods. Results show that the compliance scores of companies were significantly higher after the framework period.

Özet

Bu çalışma, denizcilik işletmelerinin finansal ve finansal olmayan raporlarının IIRC (Uluslararası Entegre Raporlama Konseyi) entegre raporlama çerçevesine uygunluğunu analiz etmeyi amaçlamaktadır. Veri seti, 2010-2018 yılları arasında hazırlanan ve yayımlanan uluslararası denizcilik işletmelerinin entegre raporları, yıllık raporları, sürdürülebilirlik raporları ve kurumsal sosyal sorumluluk raporlarını kapsamaktadır. Literatür ve IIRC kavramsal çerçeve boyutlarına göre, raporların ve işletmelerin uyum derecesini gösteren puanları oluşturmak için içerik analizi ve istatistiksel testler uygulanmıştır. Sonuçlar, denizcilik işletmelerinin uyum puanlarının örneklem dönemi içinde artan bir eğilim sergilediğini göstermektedir. Entegre raporlama çerçevesinin etkisi çerçeve öncesi ve çerçeve sonrası sonuçlarının karşılaştırılması ile ölçülmüştür. Sonuçlar işletmelerin uygunluk sonuçlarının çerçeve sonrası dönemde önemli ölçüde yüksek olduğunu göstermektedir.

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Cite This Article

ÇIKIKCI, A., SİGALI, S. (2020). Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies. Muhasebe Enstitüsü Dergisi, Sayı: 62, 23–35. https://ajindex.com/articles/792109

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