Content Analysis of Borsa Istanbul Group’s 2021 Integrated Annual Report According to The International Integrated Reporting Framework

Abstract

Traditional reporting has not been able to respond to the increasing needs of today's information users. In addition to financial information, stakeholders have begun to take into account factors such as the interaction of the enterprise with its environment and its contribution to nature. Integrated reporting including financial and non-financial information; It is the preparation of reports such as annual report, strategic planning, sustainability report, financial report as a whole. In the study, the compatibility of Borsa İstanbul Group's (BIST) integrated annual report for the year 2021 with the International Integrated Reporting Framework published by the International Integrated Reporting Council was tried to be determined by content analysis. As a result of the research, it has been determined that the integrated annual report of BIST is compatible with the International Integrated Reporting Framework. It can be said that BIST's preparation of a report that includes social and environmental factors is important for the development and dissemination of integrated reporting.