TÜRK BANKACILIK SEKTÖRÜNDE ENTELEKTÜEL SERMAYE UNSURLARININ AÇIKLANMASI: ENTEGRE RAPORLAR VE SÜRDÜRÜLEBİLİRLİK RAPORLARI ÜZERİNDEN AMPİRİK BİR UYGULAMA.

In the study, disclosures on intellectual capital elements contained in the integrated reports and sustainability reports published by four private-owned commercial banks (Akbank, Garanti Bank, İş Bank, Yapı Kredi Bank) included in the BIST Sustainability Index between 2016-2019 are analyzed using content analysis method. Intellectual capital disclosures of banks are evaluated into three sub-headings: relational (social) capital, organizational capital, and human capital. According to the analysis results, the intellectual capital disclosures of these banks are concentrated in the relational capital component. In the relational capital component; customers, contribution to society and the brand value of the company are prominent issues. In the organizational capital component; corporate culture and management philosophy, process management, information technology (IT) and network systems are frequently mentioned issues. Focused on issues within the scope of the human capital component are employee training, employee satisfaction, employee skills and characteristics. Furthermore, it is determined that the disclosures regarding the intellectual capital components are more in the integrated reports compared to the sustainability reports. [ABSTRACT FROM AUTHOR]