SÜRDÜRÜLEBİLİR PERAKENDECİLİK: BİST SÜRDÜRÜLEBİLİRLİK ENDEKSİNDE YER ALAN PERAKENDECİ ŞİRKETLER ÜZERİNE İÇERİK ANALİZİ

Yıl 2022, Cilt: 13 Sayı: 26, 682 - 709, 27.12.2022

Tülay Yeniçeri , Alper Böcek

https://doi.org/10.36543/kauiibfd.2022.029

Öz

Bu çalışmada, Kamuyu Aydınlatma Platformu (KAP) kapsamında perakende ticaret sektöründe listelenen şirketlerden, Borsa İstanbul (BIST) sürdürülebilirlik endeksinde yer alan şirketlere ilişkin sürdürülebilirlik pratiklerinin, Küresel Raporlama Girişimi (GRI) ekonomik, çevresel ve sosyal standart bileşenlerine göre incelenmesi amaçlanmaktadır. Bu kapsamda içerik analizi tekniği kullanılmıştır. Elde edilen sonuçlara göre perakendecilik sektörünün ekonomik, çevresel ve sosyal uygulama pratiklerinin raporlanması boyutunda Migros ve Doğuş Otomotiv şirketlerinin performansı yüksek tespit edilmiştir. Diğer şirketlerde ise özel bildirimlerde karşılığı olmayan öncelikli konular kapsamında ilave raporlamalar söz konusudur.

Anahtar Kelimeler

Sürdürülebilirlik, Perakendecilik, İçerik Analizi

Teşekkür

Makaleyi önemli ölçüde geliştiren öneri ve yorumları için Editör ve Anonim Hakem hocalarımıza teşekkür ederiz.

SUSTAINABLE RETAILING: A CONTENT ANALYSIS ON RETAIL COMPANIES INCLUDED IN BIST SUSTAINABILITY INDEX

Öz

In this study, it is aimed to examine the sustainability practices of companies included in the Borsa Istanbul (BIST) sustainability index, among companies listed in the retail trade sector within the scope of the Public Disclosure Platform (KAP), according to the economic, environmental and social standard components of the Global Reporting Initiative (GRI). In this context content analysis technique was used. According to the results Migros and Doğuş Otomotiv's performance in reporting the economic, environmental and social sustainability practices of the retailing sector was found to be higher. In other companies there is reporting within the scope of material issues that do not correspond to special notifications.

Anahtar Kelimeler

Sustainability, Retailing, Content Analysis

Kaynakça

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