Evolution of new corporate reporting trends in the world and in Turkey over time: current review and a study on the airline industry

Dinç, Cansu
In today's world, with globalization, technological advances, increasing world population and consumption, the term "sustainability" has gained importance, and the enterprises' investments in sustainability and their level of performance have begun to be considered as an important investment criteria by capital providers. The information demand of the users that provide capital to the businesses has led to the emergence and gradual growth of different corporate reporting trends in addition to financial reporting. In this thesis, the most widely-accepted three different alternative corporate reporting trends are explained in detail, and in order to illustrate the development of them in the world and in Turkey, an analysis was carried out in the global airline industry in terms of Global Reporting Initiative (GRI). Moreover, Turkish Airlines Sustainability Reporting, the only report in the aviation sector in Turkey, is also examined in this context, and in order to ensure that the shareholders of Turkish Airlines make healthy investment decisions, recommendations are made for the improvement of Turkish Airlines report. In addition, as a result of the evaluation of the three different reporting options, it was concluded that all corporate reports of the companies should be converged into a single report taking cost-benefit into account.


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Citation Formats
C. Dinç, “Evolution of new corporate reporting trends in the world and in Turkey over time: current review and a study on the airline industry,” M.S. - Master of Science, Middle East Technical University, 2016.