SUSTAINABILITY REPORTING IN TURKEY (2005-2017)
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 11, Issue 3
Abstract
Sustainability reports are intermediaries that provide information to the public regarding the economic, environmental and social aspects of companies’ operations. The aim of this study is to analyze past and current situation in Turkey by examining sustainability reports published between 2005-2017. 391 sustainability reports published by 120 companies are examined in this study. According to the findings of the study, the number of sustainability reports has increased by years in Turkey. In addition, Global Reporting Initiatives guidelines are the most widely used frameworks in Turkey. When sustainability reports are examined in terms of application level, it is seen that number of reports prepared at high application level is low. And most of the reports are prepared by companies operating in manufacturing sector.
Authors and Affiliations
Yasemin ERTAN
Keywords
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- DOI 10.29067/muvu.410926
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