The Impact Of Corporate Governance On The Qualıty Of Integrated Reportıng

Corporate governance is a set of rules that regulate the relations between the company's management, shareholders and stakeholders. The importance of corporate governance has emerged due to the financial crisis, competition and globalization, as it plays an important role in achieving economic development and restoring confidence in the business world. Corporate governance aims to raise efficiency in administrative activities, reliability in reporting, protect stakeholder rights and disclose the responsibilities and obligations of company management. Although the information is available, many stakeholders cannot make appropriate use of the disclosed information due to the multiplicity of reports. Thus, integrated reporting has become a new form of corporate reporting that aims to provide a comprehensive picture of the organization's performance, since "integrated reporting" covers the financial, administrative, social and environmental dimensions of the company's performance in one part of the report. And because the quality of reporting is an important aspect of integrated reporting, the research aims to describe these concepts as well as examine the relationship between them and understand the impact of corporate governance on the quality of integrated reporting. For the purposes of the study, the analytical descriptive approach was used to come out with a theoretical basis on how corporate governance contributes to increasing the level of quality of integrated reports. The results indicate that there is a relationship and a positive impact of corporate governance on the quality of integrated reporting.