İŞLETMELERDE DEĞER DEĞİŞİMİNİN RAPORLANMASI: ENTEGRE RAPORLAMA VE ÜNİVERSİTELER İÇİN BİR MODEL ÖNERİSİ.

Integrated reports place the evolving value of an enterprise at its core and encompass both financial and non-financial data. It captures the shifts between the initial and final valuations over a period, shedding light on how an enterprise leverages its internal resources, including intellectual, human, social and relational, natural, and produced capital. Universities generate universal value and integrated reports provide a platform to articulate their narratives of value transformation. Analyzing the integrated reports of Edinburgh University in England, North West University in South Africa, and Yıldız Technical University in Turkey, this study formulates a pioneering model for an exemplary report. [ABSTRACT FROM AUTHOR]