SUSTAINABILITY REPORTING AND INTEGRATED REPORTING: TURKISH AIRLINES AND SOUTH AFRICA AIRLINES
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 11, Issue 3
Abstract
Traditional financial statements are now inadequate for businesses. For this reason, businesses have started to present sustainability reports in 2000 and integrated reports in 2010. Sustainability reporting is at the centre of integrated reporting. Therefore, in the first part of the study, the guidelines and declarations of sustainability reporting are explained. In the second part, the evolution of integrated reporting, benefits and international framework are explained. In the final section, Turkish Airlines Sustainability Report and South African Airlines Integrated Report are compared with the case study method. As a result of the research, it has been found that Turkish Airlines Sustainability Report does not fully comply with the report guidelines. The South African Airways Integrated Report has been found to be in accordance with integrated reporting framework. It is also stated that preparation of a thoroughly integrated report by Turkish Airlines in the future would be beneficial for stakeholders.
Authors and Affiliations
Ünal BATTAL
Keywords
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- EP ID EP414678
- DOI 10.29067/muvu.409532
- Views 144
- Downloads 0
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