TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Have information about Integrated Reporting Standards. 2) Gain knowledge about the effects of non-financial information. 3) Gain knowledge about the implementation of integrated reports.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The aim of the course is to demonstrate the role and importance of the integrated reporting framework, which is framed on the basis of integrated thinking, in the process of sustainable value creation of institutions. After discussing the basic concepts of Integrated Reporting and the benefits that Integrate Reporting will bring to organizations, it explains how Integrated reporting should be implemented in organizations and what aspects should be taken into consideration when preparing a successful Integrated Reports. Theoretical foundations of the relationship between integrated thinking and sustainable value creation; financial and non-financial information relationship; firm value and integrated corporate performance; evolution of corporate reporting: reporting of non-financial information; sustainability reporting and financial performance; international integrated reporting framework guiding principles and content elements; materiality, strategic focus and future orientation; modeling of value creation process: sustainable business model; determination and measurement of multiple capitals; integrated reporting as a corporate risk management tool: outlook and identifying key performance indicators (KPI's); assurance audit of integrated reporting; integrated reporting in the world: analyzing the best integrated report examples; integrated reporting in SME's, public sector and non-profits: analyzing the best integrated report examples; integrated reporting in Turkey: analyzing the best integrated report examples.
COURSE CONTENTS	WEEK TOPICS 1st Week Integrated Reporting Standard 1-2-3 2nd Week Integrated Reporting Standard 11-12-13 3rd Week Integrated Reporting Standard 201-202-203 4th Week Integrated Reporting Standard 204-205-206-207 5th Week Integrated Reporting Standard 301-302-303 6th Week Integrated Reporting Standard 304-305-306-308 7th Week An overview 8th Week Midterm Exam 9th Week Integrated Reporting Standard 401-402-403-404 10th Week Integrated Reporting Standard 405-406-407-408 11th Week Integrated Reporting Standard 409-410-411-413 12th Week Integrated Reporting Standard 414-415-416 13th Week Integrated Reporting Standard 417-418 14th Week An overview
RECOMENDED OR REQUIRED READING	Akdoğan, N., Doğan, D. U., & Alp, Ö. S. Finansal Olmayan Bilgilerin Raporlanmasında Değişiklikler Ve Güncel Konular, Gazi Kitabevi, 2022.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Discussion,Lecture,Questions/Answers,Presentation
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Assignment 2 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 1,5 1,5 Preparation for Quiz Individual or group work 14 3 42 Preparation for Final exam 1 40 40 Course hours 13 3 39 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 1,5 1,5 Homework Project 2 1 2 Total Workload 146 Total Workload / 30 4,86 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No