TÜRKİYE'DE YEREL YÖNETİMLERDE SÜRDÜRÜLEBİLİRLİK RAPORLAMASI: DEĞERLENDİRMELER VE ÖNERİLER

Year 2022, Volume: 8 Issue: 2, 222 - 234, 22.12.2022

M. Çiğdem Akbaş

https://doi.org/10.29131/uiibd.1210103

Abstract

Canlıların varlığı için uygun koşulları sağlayan çevre koşulları değişmektedir ve bugün dünyamız, mevcut üretim ve ulaşım sistemlerimizin ve tüketim odaklı yaşam pratiklerimizin bir sonucudur. Artık Sanayi Devrimi öncesine göre daha sıcak bir iklim altında yaşanıyor. İklim değişikliği dediğimiz bu durum artık sadece raporlarda okuduğumuz ve bir gün bizi de etkilemesi muhtemel bir olgu olmaktan çıktı. Bu eğilimi durduramazsak, dünya üzerindeki tüm canlı türlerinin varlığını tehdit eden trajik çevresel etkilerin sonuçlarına katlamak zorunda kalacağız. Dünyamız, doğal yaşamda görülen zorlu koşulların yanı sıra artık eskisinden daha zorlu ekonomik kalkınma ve sosyal adaletsizlik sorunları altında var olmaya çalışıyor. İnsanoğlunun belki de yaşadığı en zor zamanların başındayız. Kurumlar ancak insan varsa varlığını sürdüreceğinin bilincinde olmalı ve aynı zamanda insanın varlığının sadece biyolojik bir olgu olmadığının farkında olmalı. Çünkü insan varoluşu yeni dünya düzeninde ekonomik gelişimi, sosyal hak ve eşitliği, çevresel donanımların devamlılığını gerektirmektedir. Bu nedenle günümüzde bu üç unsurun korunması daha da önemlidir. Bu çalışmada yerel yönetimlerde sürdürülebilirlik raporlaması alanına kavramsal bir katkı hedeflenmektedir. Çalışma sonucunda, Türkiye'de sürdürülebilir raporlama girişimleri geliştirmek için farklı taraflar arasında işbirliğine ihtiyaç duyulduğu öne sürülmektedir.

Keywords

sosyal raporlama, sürdürülebilirlik, sürdürülebilir gelişim, sürdürülebilirlik raporlaması, yerel yönetim

SUSTAINABILITY REPORTING IN LOCAL GOVERNMENTS IN TURKEY: ASSESSMENTS AND RECOMMENDATIONS

Abstract

The environmental conditions that provide suitable conditions for the existence of living things are changing. Our world is the result of our current production and transportation systems and consumption-oriented life practices. It is now warmer than the period before the Industrial Revolution. This situation, which we call climate change, has ceased to be a phenomenon that we only read about in reports and that is likely to affect us at some point in time. If we cannot stop this trend, the tragic environmental impact that threatens the existence of all living species on Earth. In addition to the difficult conditions seen in natural life, our world is now trying to exist under more difficult economic development and social injustice problems than before. We are at the beginning of perhaps the most difficult times that humankind has ever experienced. Organizations must be aware that they will only continue if human exists. The existence of human is not only a biological phenomenon. Existence includes economy, social rights, and equality, environmental assets. Therefore today it is more important to protect these three factors. In this study, a conceptual contribution to the field of sustainability reporting in local governments is targeted. As a result of the study, it is suggested that collaboration between different parties is needed to develop sustainable reporting initiatives in Turkey.

Keywords

social reporting, sustainability, sustainable development, sustainable reporting, local government

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