CORPORATE SUSTAINABILITY REPORTING PRACTICES IN TURKEY


Creative Commons License

BÜK T. B.

Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, cilt.0, sa.39, ss.369-377, 2020 (Hakemli Dergi) identifier

Özet

Companies have increasingly adopted and implemented corporate sustainability practices as ethical and responsible businessguidelines, environment management systems, social responsibility projects. The increase in corporate sustainability practicescreate an interest in sustainability reporting for external disclosure of corporate sustainability. The current study aims toanalyse the corporate sustainability reporting practices by analyzing business groups in Turkey. The findings indicate that only21% of the examined business groups have sustainability reports, and thereby, sustainability reporting is low among Turkishbusiness groups. On the other hand, the limited number of business groups that report their sustainability practices arefound out to be closely committed to the principles of UN Global Compact. The study concludes by suggesting that legal andstructural frameworks are needed for a more developed sustainability reporting practices in Turkey.