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Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies

Author

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  • Alperen Çıkıkçı

    (Dokuz Eylül University Social Sciences Institute, İzmir, Turkey)

  • Seçil Sigali

    (Dokuz Eylül University, Maritime Faculty, İzmir, Turkey)

Abstract

This study aims to analyze the compliance of shipping companies’ financial and non-financial reports with the IIRC (International Integrated Reporting Council) integrated reporting framework. Integrated reports, annual reports, sustainability reports, and corporate social responsibility reports of international shipping companies issued and published between the years 2010-2018 were used as data. According to literature and the IIRC framework dimensions, content analysis and statistical tests were applied to create scores that show the compliance degree of the reports and companies. Consequently, the compliance score of the shipping companies shows a continuous rise within the sample period. The effect of the integrated reporting framework was examined by comparing the results before and after framework periods. Results show that the compliance scores of companies were significantly higher after the framework period.

Suggested Citation

  • Alperen Çıkıkçı & Seçil Sigali, 2020. "Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(62), pages 23-35, january.
    • Handle: RePEc:ist:imeder:v:0:y:2020:i:62:p:23-35
    DOI: 10.26650/MED.2020678485
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    References listed on IDEAS

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