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A CONCEPTUAL REVIEW OF GLOBAL STANDARDS IN CORPORATE SOCIAL RESPONSIBILITY AND SUSTAINABILITY REPORTING

Yıl 2023, Cilt: 5 Sayı: 2, 56 - 77, 31.12.2023
https://doi.org/10.53281/kritik.1357822

Öz

In addition to the changes in production processes and structures with the effect of globalization, the effort to exist in markets with different characteristics has shaped competition and the business world has started to meet new concepts with the widespread use of technology. At this stage, the concepts of corporate social responsibility and sustainable development came to the fore and day by day the concepts became indispensable in the life of businesses. Businesses that aim to continue their existence can be economically sustainable today, as in the past, when they contribute to overcoming social problems and better living conditions. Of course, businesses should tell their social stakeholders what they do during and after social responsibility practices, that is, they should communicate. Social responsibility and sustainability reports can be accepted as reports that show the dimensions of the economic, environmental and social activities of the enterprises and present financial and non-financial data to all social stakeholders inside and outside the enterprise. In this study; The importance and objectives of corporate social responsibility and sustainability reports for businesses in the process of communication and relationship management with social stakeholders were examined by literature review method.

Kaynakça

  • Abernathy, J.; Stefaniak, C.; Wilkins, A. ve Olson, J. (2017). Literature review and research opportunities on credibility of corporate social responsibility reporting. American Journal of Business, 32(1), 24-41. Erişim adresi https://www.emerald.com/
  • Akışık, O. ve Gal, G. (2011). Sustainability in businesses, corporate social responsibility and accounting standards An empirical study. International Journal of Accounting & Information Management, 19 (3), 304-324. Erişim adresi https://www.emerald.com/insight/content
  • Başar, B. ve Başar, M. (2006). Sosyal Sorumluluk Raporlaması ve Türkiye’deki Durumu, Sosyal Bilimler Dergisi, 2, 213-230, Erişim adresi https://earsiv.anadolu.edu.tr/
  • Bekçi, İ. ve Konuşkan, A. (2023). Sürdürülebilirlik raporlama kurumsal yönetim ve finansal performans etkisi, İstanbul: Eğitim Yayınevi.
  • Bronn, P.S. ve Vrioni, A. B. (2015). Corporate social responsibility and cause-related marketing: an overview. International Journal of Adversiting, Erişim adresi https://www.tandfonline.com/
  • Brueckner, M. ve Pforr, C. (2011). Global environmental issues. S. O. Idowu ve C. Louche (Ed.), Theory and practice of corporate social responsibility içinde (ss.73-88). Erişim adresi https://link.springer.com/content
  • Cecil, L. (2008). Corporate social responsibility reporting in the United States. McNair Scholars Research Journal, 1(6), Erişim adresi https://commons.emich.edu/mcnair/vol1/iss1/6
  • Eberhard Harribey, L. (2011). Strategic value of corporate citizenship. S. O. Idowu ve C. Louche (Ed.), Theory and practice of corporate social responsibility içinde (ss.23-38). Erişim adresi https://link.springer.com/content
  • Ertan, Y. (2018). Türkiye’de sürdürülebilirlik raporlaması (2005-2017). Muhasebe ve Vergi Uygulamaları Dergisi, 11 (3), 463-478, Erişim adresi https://dergipark.org.tr/
  • García-Sánchez, I.M.; Hussain, N.; Aibar-Guzmán, C. ve Aibar-Guzmán, B. (2022). Assurance of corporate social responsibility reports: Does it reduce decoupling practices?. Business Ethics, the Environment & Responsibility, 31 (1), 1-292. Erişim adresi https://onlinelibrary.wiley.com/
  • Galbreath, J. (2011). Sustainable development in business: A strategic view. S. O. Idowu ve C. Louche (Ed.), Theory and practice of corporate social responsibility içinde (ss.89-105). Erişim adresi https://link.springer.com/content
  • Golob, U. ve Bartlett, J.L. (2007). Communicating about corporate social responsibility: a comparative study of CSR reporting in Australia and Slovenia. Public Relations Review, 33(1), 1-9. Erişim adresi https://www.sciencedirect.com/science/article/pii/
  • Heikkurinen, P. (2011). Environmental Strategy and Sustainability. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.123-140). Erişim adresi https://link.springer.com/content
  • Hertz Rupley, K.; Brown, D. ve Marshall, S. (2017). Evolution of corporate reporting: from stand-alone corporate social responsibility reporting to integrated reporting. Research in Accounting Regulation, 29(2), 172-176. Erişim adresi https://www.sciencedirect.com/
  • Huang, X. B. ve Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1-16. Erişim adresi https://www.emerald.com/
  • Hys, K. ve Hawrysz, L. (2012). Corporate social responsibility reporting. China-USA Business Review, 11(11), 1515-1524. Erişim adresi https://eprints.worc.ac.uk/2095
  • Idowu, S. O. (2011). Accounting for decision makers in a sustainable environment. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.208-228). Erişim adresi https://link.springer.com/content
  • Idowu, S. O. ve Louche, C. (2011). Corporate social responsibility: concluding remarks. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.265-269), Erişim adresi https://link.springer.com/content
  • Kadıbeşegil, S. (2023). Gelmez yola gidiyoruz, Cinius Yayınevi.
  • KPMG Kurumsal Sorumluluk Raporlaması Araştırması (2017). Erişim adresi https://kpmg.com/
  • Kurt, E. S. (2018). Kurumsal Raporlama. E.S.Kurt (Ed)., Kurumsal Raporlama, Ankara: Ekin Yayınevi, Erişim adresi https://scholar.google.com.tr/
  • Lament, M. (2015). Trends in corporate social responsibility (CSR) reporting. International Journal of Economic Practices and Theories, 5 (5), 503-510. Erişim adresi https://web.s.ebscohost.com/
  • Mostovicz, E. I. ve Kakabadse, N. K. (2011) Between trust and csr: the role of leadership. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.157-178). Erişim adresi https://link.springer.com/content
  • Nikolaeva, R. ve Bicho, M. (2011) The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science, 39, 136–157. Erişim adresi https://link.springer.com/
  • Noronha, C.; Tou, S.; Cynthia, M. I. ve Guan, Jenny J. (2013). Corporate social responsibility reporting in China: an overview and comparison with major trends. Corporate Social Responsibility and Environmental Management, 20, 29–42. Erişim adresi https://onlinelibrary.wiley.com/
  • Panayiotou, N. ve Aravosis, K. G. (2011). Supply chain management. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.55-70). Erişim adresi https://link.springer.com/content
  • Park, P. ve Galley, M. (2011). Environmental ıssues in business. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.108-121). Erişim adresi https://link.springer.com/content
  • Reynolds, M.A. ve Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 78, 47–64. Erişim adresi https://link.springer.com/
  • Saw, P. (2011). A global accounting standard: the holy grail?. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.193-207). Erişim adresi https://link.springer.com/content Odabaşı, Y. (2022). Postmodern pazarlama yorumları. İstanbul: The Kitap.
  • Okafor, A.; Ngozi Adeleye, B. ve Adusei, M. (2021) Corporate social responsibility and financial performance: evidence from U.S tech firms. Journal of Cleaner Production, 292, Erişim adresi https://www.sciencedirect.com/
  • Tschopp, D. (2012). How corporate social responsibility reporting standards address stakeholder needs in the Americas. Environmental Management and Sustainable Development, 1(2), Erişim adresi https://d1wqtxts1xzle7.cloudfront.net/
  • Tschopp, D. ve Nastansk, M. (2014). The harmonization and convergence of corporate social responsibility reporting standards. Journal of Business Ethics, 125, 147–162. Erişim adresi https://link.springer.com/article/10.1007

KURUMSAL SOSYAL SORUMLULUK VE SÜRDÜRÜLEBILIRLIK RAPORLAMASINDA KURESEL STANDARTLARA YÖNELIK KAVRAMSAL BIR INCELEME

Yıl 2023, Cilt: 5 Sayı: 2, 56 - 77, 31.12.2023
https://doi.org/10.53281/kritik.1357822

Öz

Globalleşmenin etkisiyle üretim süreç ve yapılarında meydana gelen değişimlere ek olarak farklı özellikler gösteren pazarlarda var olma çabası rekabeti şekillendirmiş ve teknolojinin de yaygın kullanımıyla birlikte iş dünyası yeni kavramlarla tanışmaya başlamıştır. Bu aşamada kurumsal sosyal sorumluluk ve sürdürülebilir kalkınma kavramları gündeme gelmiş ve gün geçtikçe kavramlar işletmelerin hayatında vazgeçilmez öneme sahip olmuşlardır. Varlıklarını devam ettirme hedefindeki işletmeler bugün de geçmişte olduğu gibi toplumsal sorunların aşılması, daha iyi yaşam şartları için katkıda bulunduklarında ekonomik olarak sürdürülebilir olabilmektedirler. Elbette, işletmelerin sosyal sorumluluk uygulamaları sırasında ve sonrasında yaptıklarını sosyal paydaşlarına anlatması, yani iletişimini yapması gerekmektedir. Sosyal sorumluluk ve sürdürülebilirlik raporları, işletmelerin ekonomik, çevresel ve sosyal faaliyetlerinin boyutlarının gösterildiği, işletme içi ve dışı tüm sosyal paydaşlarına finansal ve finansal olmayan veri sunan raporlar olarak kabul edilebilecektir. Bu çalışmada; işletmeler için kurumsal sosyal sorumluluk ve sürdürülebilirlik raporlarının, sosyal paydaşlarla iletişim ve ilişki yönetimi sürecindeki önemi ve hedefleri, literatür taraması yöntemiyle incelenmiştir.

Kaynakça

  • Abernathy, J.; Stefaniak, C.; Wilkins, A. ve Olson, J. (2017). Literature review and research opportunities on credibility of corporate social responsibility reporting. American Journal of Business, 32(1), 24-41. Erişim adresi https://www.emerald.com/
  • Akışık, O. ve Gal, G. (2011). Sustainability in businesses, corporate social responsibility and accounting standards An empirical study. International Journal of Accounting & Information Management, 19 (3), 304-324. Erişim adresi https://www.emerald.com/insight/content
  • Başar, B. ve Başar, M. (2006). Sosyal Sorumluluk Raporlaması ve Türkiye’deki Durumu, Sosyal Bilimler Dergisi, 2, 213-230, Erişim adresi https://earsiv.anadolu.edu.tr/
  • Bekçi, İ. ve Konuşkan, A. (2023). Sürdürülebilirlik raporlama kurumsal yönetim ve finansal performans etkisi, İstanbul: Eğitim Yayınevi.
  • Bronn, P.S. ve Vrioni, A. B. (2015). Corporate social responsibility and cause-related marketing: an overview. International Journal of Adversiting, Erişim adresi https://www.tandfonline.com/
  • Brueckner, M. ve Pforr, C. (2011). Global environmental issues. S. O. Idowu ve C. Louche (Ed.), Theory and practice of corporate social responsibility içinde (ss.73-88). Erişim adresi https://link.springer.com/content
  • Cecil, L. (2008). Corporate social responsibility reporting in the United States. McNair Scholars Research Journal, 1(6), Erişim adresi https://commons.emich.edu/mcnair/vol1/iss1/6
  • Eberhard Harribey, L. (2011). Strategic value of corporate citizenship. S. O. Idowu ve C. Louche (Ed.), Theory and practice of corporate social responsibility içinde (ss.23-38). Erişim adresi https://link.springer.com/content
  • Ertan, Y. (2018). Türkiye’de sürdürülebilirlik raporlaması (2005-2017). Muhasebe ve Vergi Uygulamaları Dergisi, 11 (3), 463-478, Erişim adresi https://dergipark.org.tr/
  • García-Sánchez, I.M.; Hussain, N.; Aibar-Guzmán, C. ve Aibar-Guzmán, B. (2022). Assurance of corporate social responsibility reports: Does it reduce decoupling practices?. Business Ethics, the Environment & Responsibility, 31 (1), 1-292. Erişim adresi https://onlinelibrary.wiley.com/
  • Galbreath, J. (2011). Sustainable development in business: A strategic view. S. O. Idowu ve C. Louche (Ed.), Theory and practice of corporate social responsibility içinde (ss.89-105). Erişim adresi https://link.springer.com/content
  • Golob, U. ve Bartlett, J.L. (2007). Communicating about corporate social responsibility: a comparative study of CSR reporting in Australia and Slovenia. Public Relations Review, 33(1), 1-9. Erişim adresi https://www.sciencedirect.com/science/article/pii/
  • Heikkurinen, P. (2011). Environmental Strategy and Sustainability. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.123-140). Erişim adresi https://link.springer.com/content
  • Hertz Rupley, K.; Brown, D. ve Marshall, S. (2017). Evolution of corporate reporting: from stand-alone corporate social responsibility reporting to integrated reporting. Research in Accounting Regulation, 29(2), 172-176. Erişim adresi https://www.sciencedirect.com/
  • Huang, X. B. ve Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1-16. Erişim adresi https://www.emerald.com/
  • Hys, K. ve Hawrysz, L. (2012). Corporate social responsibility reporting. China-USA Business Review, 11(11), 1515-1524. Erişim adresi https://eprints.worc.ac.uk/2095
  • Idowu, S. O. (2011). Accounting for decision makers in a sustainable environment. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.208-228). Erişim adresi https://link.springer.com/content
  • Idowu, S. O. ve Louche, C. (2011). Corporate social responsibility: concluding remarks. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.265-269), Erişim adresi https://link.springer.com/content
  • Kadıbeşegil, S. (2023). Gelmez yola gidiyoruz, Cinius Yayınevi.
  • KPMG Kurumsal Sorumluluk Raporlaması Araştırması (2017). Erişim adresi https://kpmg.com/
  • Kurt, E. S. (2018). Kurumsal Raporlama. E.S.Kurt (Ed)., Kurumsal Raporlama, Ankara: Ekin Yayınevi, Erişim adresi https://scholar.google.com.tr/
  • Lament, M. (2015). Trends in corporate social responsibility (CSR) reporting. International Journal of Economic Practices and Theories, 5 (5), 503-510. Erişim adresi https://web.s.ebscohost.com/
  • Mostovicz, E. I. ve Kakabadse, N. K. (2011) Between trust and csr: the role of leadership. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.157-178). Erişim adresi https://link.springer.com/content
  • Nikolaeva, R. ve Bicho, M. (2011) The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science, 39, 136–157. Erişim adresi https://link.springer.com/
  • Noronha, C.; Tou, S.; Cynthia, M. I. ve Guan, Jenny J. (2013). Corporate social responsibility reporting in China: an overview and comparison with major trends. Corporate Social Responsibility and Environmental Management, 20, 29–42. Erişim adresi https://onlinelibrary.wiley.com/
  • Panayiotou, N. ve Aravosis, K. G. (2011). Supply chain management. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.55-70). Erişim adresi https://link.springer.com/content
  • Park, P. ve Galley, M. (2011). Environmental ıssues in business. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.108-121). Erişim adresi https://link.springer.com/content
  • Reynolds, M.A. ve Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 78, 47–64. Erişim adresi https://link.springer.com/
  • Saw, P. (2011). A global accounting standard: the holy grail?. S. O. Idowu ve C. Louche, (Ed.), Theory and practice of corporate social responsibility içinde (ss.193-207). Erişim adresi https://link.springer.com/content Odabaşı, Y. (2022). Postmodern pazarlama yorumları. İstanbul: The Kitap.
  • Okafor, A.; Ngozi Adeleye, B. ve Adusei, M. (2021) Corporate social responsibility and financial performance: evidence from U.S tech firms. Journal of Cleaner Production, 292, Erişim adresi https://www.sciencedirect.com/
  • Tschopp, D. (2012). How corporate social responsibility reporting standards address stakeholder needs in the Americas. Environmental Management and Sustainable Development, 1(2), Erişim adresi https://d1wqtxts1xzle7.cloudfront.net/
  • Tschopp, D. ve Nastansk, M. (2014). The harmonization and convergence of corporate social responsibility reporting standards. Journal of Business Ethics, 125, 147–162. Erişim adresi https://link.springer.com/article/10.1007
Toplam 32 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Uygulamalı Sosyoloji, Program Değerlendirmesi ve Sosyal Etki Değerlendirmesi
Bölüm Makaleler
Yazarlar

Tuğçe Boran 0000-0001-5674-4090

Yayımlanma Tarihi 31 Aralık 2023
Gönderilme Tarihi 10 Eylül 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 5 Sayı: 2

Kaynak Göster

APA Boran, T. (2023). KURUMSAL SOSYAL SORUMLULUK VE SÜRDÜRÜLEBILIRLIK RAPORLAMASINDA KURESEL STANDARTLARA YÖNELIK KAVRAMSAL BIR INCELEME. Kritik İletişim Çalışmaları Dergisi, 5(2), 56-77. https://doi.org/10.53281/kritik.1357822

Kritik İletişim Çalışmaları Dergisi © 2018 by Nuri Paşa Özer is licensed under Creative Commons Attribution-NonCommercial 4.0 International. 

Journal of Critical Communication © 2018 by Nuri Paşa Özer is licensed under Creative Commons Attribution-NonCommercial 4.0 International.