AN EMPRICAL STUDY FOR DETERMINING THE COMPLIANCE OF SUSTAINABILITY REPORTS PUBLISHED IN TURKEY WITH STANDARS PUBLISHED BY GLOBAL REPORTING INITIATIVE (GRI)

Yıl 2016, Cilt: 18 Sayı: 2, 393 - 420, 30.06.2016

Seçkin Gönen , Bilal Solak

Öz

Thanks to rapid advances in communication technologies, consumers and investors have become more sensitive to environmental issues. Therefore, businesses started to pay attention to the price of products purchased, their profits as well as their environmental awareness. In the context of these developments, businesses have begun to publish their sustainability reports on behalf of their consumers and investors. In this paper, sustainability reports of companies operating in Turkey were studied and interpreted by means of content analysis. As a result, the findings of study revealed that sustainability reports are not at sufficient level in terms of independent audit and there are deficiencies in compliance with the GRI-G4 Standards.

Anahtar Kelimeler

Sustainability, Sustainability Reports, GRI

TÜRKİYE’DE YAYINLANAN SÜRDÜRÜLEBİLİRLİK RAPORLARININ GLOBAL REPORTING INITIATIVE (GRI) TARAFINDAN YAYINLANAN STANDARTLARA UYUMUNUN TESPİTİNE YÖNELİK AMPRİK BİR ÇALIŞMA

Öz

İletişim teknolojilerinin gelişmesi ile birlikte tüketiciler ve yatırımcılar çevresel etkilere daha duyarlı hale gelmiş, aldığı ürün veya menkul kıymetin fiyatı ve getirisinin yanında işletmenin çevresel duyarlılığına da dikkat etmeye başlamıştır. İşletmeler bu durum karşısında tüketicilere ve yatırımcılara yönelik sürdürülebilirlik raporları yayınlamaya başlamışlardır. Çalışmamızda, Türkiye’de faaliyet gösteren şirketler tarafından yayınlanan sürdürülebilirlik raporları içerik analiz yöntemi ile analiz edilip sonuçlar yorumlanmıştır. Çalışmamızın sonucunda, sürdürülebilirlik raporlarının bağımsız denetiminin yetersiz olduğu ve ayrıca GRI-G4 standartlarına uyumda yetersizlikler olduğu tespit edilmiştir.

Anahtar Kelimeler

Sürdürülebilirlik, Sürdürülebilirlik Raporları, GRI

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