%0 Journal Article %T GLOBAL REPORTING PRINCIPLES OF REPORTING NON-FINANCIAL INFORMATION %A Nihal ALTUN %J - %D 2018 %X The developments and changes that took place in the past century have brought about changes in the functions and methods of businesses. Assets are more sustainable when existing businesses offer collecting plus value to create economic value. For this reason, many institutions and organizations are engaged in social responsibility, sustainability activities and present their activities to the stakeholders. Corporate social responsibility, which is of great importance for society and stakeholders, presents how sustainability reports perform, and contains future plans and projects. The aim of this study is to explain the concept of enterprise reporting, its scope, the development process and the framework of global sustainability reporting principles and to draw a general framework with the relevant literatur %K Finansal Olmayan Bilgilerin Raporlanmas£¿ %K K¨¹resel S¨¹rd¨¹r¨¹lebilirlik Raporlama Ilkeleri %K Kurumsal Raporlama %U http://dergipark.org.tr/arhuss/issue/40216/478917