The report summarizes the results of the third phase of public disclosure survey of Turkish companies. The study looks at the disclosure practices of 52 companies which are constituencies of S&P/IFC Global-Turkey and ISE-60, compares it with the previous years' results. The conclusion is that the pace of improvement in the disclosure practices of Turkish companies has slowed down with marginal improvement in the area of financial disclosure and ownership transperancy and moderate improvement in board disclosure
