ISARC INTERNATIONAL SCIENCE AND ART RESEARCH CENTER 141 INTEGRATED REPORTS ASSESSMENT WITH TOPIC MODELLING: RESEARCH ON COMPANIES RELEASE INTEGRATED REPORTS ON PUBLIC DISCLOSURE PLATFORM Yavuz Selim BALCIOĞLU Gebze Technical University, Faculty of Business Administration, Department of Management Information Systems, Kocaeli, Türkiye ORCID ID: 0000-0001-7138-2972 Abdullah Kürşat MERTER Gebze Technical University, Faculty of Business Administration, Department of Business Administration, Kocaeli, Türkiye ORCID ID: 0000-0001-6874-1890 Sedat ÇEREZ Gebze Technical University, Faculty of Business Administration, Department of Business Administration, Kocaeli, Türkiye ORCID ID: 0000-0002-6443-6319 Gökhan ÖZER Gebze Technical University, Faculty of Business Administration, Department of Business Administration, Kocaeli, Türkiye ORCID NID: 0000-0002-3255-998X ABSTRACT In the evolving landscape of corporate reporting, integrated reports have emerged as a pivotal instrument, bridging the traditional gap between financial metrics and non-financial indicators. As businesses grapple with the complexities of a globalized economy, stakeholders demand a more holistic view of an organization's operations, encompassing not just fiscal health but also environmental, social, and governance (ESG) aspects. Integrated reports, by offering a consolidated view of a company's multifaceted performance, cater to this demand, providing a comprehensive narrative that intertwines financial outcomes with sustainability initiatives, ethical practices, and long-term strategic goals. This shift towards integrated reporting signifies a broader transformation in the corporate world, where value creation is increasingly seen as an interplay of financial capital and intangible assets, such as human capital, intellectual property, and societal goodwill. As such, integrated reports stand at the forefront of modern corporate transparency, enabling organizations to articulate their vision, strategy, and impact in a more interconnected and meaningful manner. This paper deals with the evaluation of integrated reports using topic modeling, a machine learning technique, and aims to highlight the dominant themes and patterns present in these reports. For this purpose, the integrated reports of 8 companies that published integrated reports on the Public Disclosure Platform in 2022, consisting of a total of 2.9 million words, were analyzed with Pyhton software. According to the results obtained, the fact that words with negative connotations such as "loss", "risk" and "deficiency" rank in the top three in the reports indicates that issues related to possible risks and