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Yasar University, Department of Business Administration, Universite cad. no 37-39 agacli yol bornova izmir turkey
10.22059/ijms.2022.330700.674758
Abstract
This study aims to determine reporting compliance by measuring to what extent each content element of IR Framework is linked to value creation. The sample of the logistics industry study is gathered from Integrated Reporting Examples Database. Sentence-by-sentence content analysis was conducted on 11 integrated reports of logistics companies using a scoring system and an Integrated Reporting Value Creation Checklist (IRVC) based on the literature and the IIRC framework. Additionally, Descriptive Statistics were performed for both subtitles of IRVC; Value Creation Scores, and the Integrated Report Specific Feature Scores. In the end, IR content disclosures of logistics companies were presented. The scoring results of the Content Analysis are interpreted in terms of each content element’s and company’s scores. Additionally, descriptive statistics are applied for IRVC scores. The findings indicate that content items were highly aligned with value creation links, with the highest scores being determined in “business model” and the lowest scores in “performance”, “outlook”, and “risks and opportunities”. In addition, it has been observed that there are noticeable differences among the company value creation scores in the current practice.
Yardimci, B., & Caliskan, A. (2022). ANALYSIS OF VALUE CREATION DISCLOSURES IN LOGISTICS INDUSTRY: EVIDENCE FROM INTEGRATED REPORTS. Iranian Journal of Management Studies, (), -. doi: 10.22059/ijms.2022.330700.674758
MLA
Bengu Yardimci; Aylin Caliskan. "ANALYSIS OF VALUE CREATION DISCLOSURES IN LOGISTICS INDUSTRY: EVIDENCE FROM INTEGRATED REPORTS". Iranian Journal of Management Studies, , , 2022, -. doi: 10.22059/ijms.2022.330700.674758
HARVARD
Yardimci, B., Caliskan, A. (2022). 'ANALYSIS OF VALUE CREATION DISCLOSURES IN LOGISTICS INDUSTRY: EVIDENCE FROM INTEGRATED REPORTS', Iranian Journal of Management Studies, (), pp. -. doi: 10.22059/ijms.2022.330700.674758
VANCOUVER
Yardimci, B., Caliskan, A. ANALYSIS OF VALUE CREATION DISCLOSURES IN LOGISTICS INDUSTRY: EVIDENCE FROM INTEGRATED REPORTS. Iranian Journal of Management Studies, 2022; (): -. doi: 10.22059/ijms.2022.330700.674758