REVİZE ULUSLARARASI ENTEGRE RAPORLAMA ÇERÇEVESİNE İLİŞKİN BANKACILIK SEKTÖRÜNDE COVID-19 PANDEMİSİ VERİLERİNİN ANALİZİ

Abstract

The concept of integrated reporting emerged in the 1990s as the stakeholders of the business needed non-financial reports as well as financial reports. The International Integrated Reporting Framework, which provides a framework for the definition, purpose and scope of the integrated report, capital elements, value creation, guidelines and content elements, was published in December / 2013 and revised in January / 2021. In March / 2020, with the Covid-19 pandemic, which affected the whole world, sectors such as tourism, education, food sector, especially the health sector, were negatively affected. With the deterioration of the economic balance, banks played an active role in the pandemic process by offering loan support packages. For this reason, the revised IIRC (January / 2021) was evaluated first, and the differences were summarized with the previous version (December / 2013). Then, content analysis was performed on the Covid-19 data of the integrated reports published by banks in our country. The study was terminated by evaluating the Covid-19 pandemic within the scope of guiding principles and content elements in the integrated reports of banks.