Araştırma Makalesi
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ANALYSIS OF HEPSİBURADA AND TRENDYOL'S REPORTS IN THE CONTEXT OF SUSTAINABILITY

Yıl 2025, Cilt: 3 Sayı: 1, 26 - 41, 16.07.2025

Öz

E-commerce, which started in the 1970s, has become a significant economic player today and holds great importance in terms of sustainability. The relationship between e-commerce and sustainability has become evident in recent studies. Sustainable development is a process aimed at leaving a livable world for future generations. Especially with the leadership of the European Union countries, sustainability criteria require businesses to share their environmental, economic, and social impacts with the public. This paper examines the contributions of Turkey's leading online platforms, Hepsiburada and Trendyol, to the United Nations Sustainable Development Goals. The research analyzes the 2023 corporate sustainability reports in terms of their alignment with GRI Standards and their contributions to the UN's goals. The results show that the reports of both companies are in line with GRI Standards and contribute to certain sustainability goals.

Kaynakça

  • Akarçay, M. (2014). Sürdürülebilirlik raporlaması: Küresel Raporlama Girişimi (GRI). Beta Yayıncılık
  • Akçakanat, T., Tutar, H., & Altınöz, M. (2013). İçerik analizi ve uygulama örneği. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 18(2), 1–17
  • Amankwah‐Amoah, J., Boso, N., & Antwi‐Agyei, I. (2019). The effects of business strategies and market orientation on environmental sustainability performance. Business Strategy and the Environment, 28(1), 79–89. https://doi.org/10.1002/bse.2214
  • Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3), 197–218. https://doi.org/10.1002/smj.441
  • Birleşmiş Milletler [BM]. (2015). Sürdürülebilir Kalkınma Amaçları (SKA’lar). https://www.un.org/sustainabledevelopment/tr/surdurulebilir-kalkinma-amaclari/
  • Caniato, F., Caridi, M., Crippa, L., & Moretto, A. (2012). Environmental sustainability in fashion supply chains: An exploratory case-based research. International Journal of Production Economics, 135(2), 659–670. https://doi.org/10.1016/j.ijpe.2011.06.001
  • Danso, A., Adomako, S., Amankwah-Amoah, J., Owusu-Agyei, S., & Konadu, R. (2019). Environmental sustainability orientation, competitive strategy and financial performance. Business Strategy and the Environment, 28(5), 885–895. https://doi.org/10.1002/bse.2291
  • Doane, D., & MacGillivray, A. (2001). Economic sustainability: The business of staying in business. New Economics Foundation. https://neweconomics.org/uploads/files/9be7c98d-e7d1-43c0-b7ed-e06443294c59.pdf
  • Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Capstone Publishing.
  • Gao, Y., & Zhang, J. (2006). Stakeholder engagement and strategic CSR implementation. Journal of Business Ethics, 69(3), 723–738. https://doi.org/10.1007/s10551-006-9096-1
  • Geissdoerfer, M., Savaget, P., Bocken, N. M. P., & Hultink, E. J. (2017). The circular economy–A new sustainability paradigm? Journal of Cleaner Production, 143, 757–768. https://doi.org/10.1016/j.jclepro.2016.12.048
  • GRI. (2021). GRI Standards: Consolidated set of GRI Sustainability Reporting Standards 2021. Global Reporting Initiative. https://www.globalreporting.org/
  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005
  • Hepsiburada. (2025). Sürdürülebilir Yarınlar İçin Dönüşüm Burada Başlar – 2023 Sürdürülebilirlik Raporu. https://kurumsal.hepsiburada.com/tr/surdurulebilir-yarinlar-icin-donusum-burada-baslar
  • Jugend, D., Fiorini, P. D. C., Armellini, F., & Ferrari, A. G. (2017). Public support for innovation: A systematic review of the literature and implications for open innovation. Technovation, 62–63, 30–44. https://doi.org/10.1016/j.technovation.2017.03.003
  • Kolk, A. (2004). A decade of sustainability reporting: Developments and significance. International Journal of Environment and Sustainable Development, 3(1), 51–64. https://doi.org/10.1504/IJESD.2004.004695
  • KPMG. (2023). The KPMG survey of sustainability reporting 2023. https://home.kpmg/xx/en/home/insights/2023/11/sustainability-reporting-survey-2023.html
  • Littig, B., & Griebler, E. (2005). Social sustainability: A catchword between political pragmatism and social theory. International Journal of Sustainable Development, 8(1–2), 65–79. https://doi.org/10.1504/IJSD.2005.007375
  • McKenzie, S. (2004). Social sustainability: Towards some definitions. Hawke Research Institute Working Paper Series No. 27. University of South Australia.
  • Moldan, B., Janoušková, S., & Hák, T. (2012). How to understand and measure environmental sustainability: Indicators and targets. Ecological Indicators, 17, 4–13. https://doi.org/10.1016/j.ecolind.2011.04.033
  • Morelli, J. (2011). Environmental sustainability: A definition for environmental professionals. Journal of Environmental Sustainability, 1(1), Article 2. https://doi.org/10.14448/jes.01.0002
  • Niinimäki, K. (2020). Sustainable fashion in a circular economy. Aalto ARTS Books.
  • Njoroge, J. G., Yazdanifard, R., & Mun, W. C. (2019). A review of sustainability reporting practices in developing countries. International Journal of Academic Research in Business and Social Sciences, 9(7), 253–267. https://doi.org/10.6007/IJARBSS/v9-i7/6130
  • Orlitzky, M., Siegel, D. S., & Waldman, D. A. (2011). Strategic corporate social responsibility and environmental sustainability. Business & Society, 50(1), 6–27. https://doi.org/10.1177/0007650310394323
  • Ozanne, L. K., Hill, R. P., & Wright, N. D. (2016). Consumer culture theory and sustainability: Extending the conversation. Journal of Public Policy & Marketing, 35(2), 273–276. https://doi.org/10.1509/jppm.35.2.273
  • Prasad, A., Tewari, V. K., & Das, M. (2019). Environmental sustainability through green HRM: A review. International Journal of Research in Engineering, IT and Social Sciences, 9(5), 374–380.
  • Rahim, H. L., Safitra, M., & Putra, F. P. (2024). Exploring the role of sustainability reporting on corporate transparency. Asian Journal of Sustainability Studies, 3(1), 18–32.
  • Sisaye, S. (2011). Ecological systems approaches to sustainability and organizational development: Emerging trends in environmental and social accounting reporting systems. Leadership & Organization Development Journal, 32(4), 379–398. https://doi.org/10.1108/01437731111134614
  • Sridhar, K. (2011). Is the triple bottom line a restrictive framework for non-financial reporting? Asian Journal of Business Ethics, 1(2), 205–215. https://doi.org/10.1007/s13520-011-0010-4
  • Trendyol. (2025). Trendyol Sürdürülebilirlik Raporu 2023. https://www.trendyol.com/s/sustainability
  • United Nations. (2015). Transforming our world: The 2030 agenda for sustainable development. https://sdgs.un.org/2030agenda
  • U.S. Department of Energy. (2020). Sustainability performance report. https://www.energy.gov/eere/sustainability/sustainability-performance
  • Vallance, S., Perkins, H. C., & Dixon, J. E. (2011). What is social sustainability? A clarification of concepts. Geoforum, 42(3), 342–348. https://doi.org/10.1016/j.geoforum.2011.01.002
  • Wikström, F. (2010). Environmental assessment of packaging and food losses in a life cycle perspective: A comparative analysis of five food products. Journal of Cleaner Production, 19(1), 51–58.
  • Yacob, P., Wong, L. S., & Moorthy, M. K. (2019). Green practices and firm performance: Evidence from Malaysia. International Journal of Academic Research in Business and Social Sciences, 9(1), 1–17.

Sürdürülebilirlik Kapsamında Hepsiburada ve Trendyol’un Raporlarının İncelenmesi

Yıl 2025, Cilt: 3 Sayı: 1, 26 - 41, 16.07.2025

Öz

E-ticaret, 1970'lerden başlayarak günümüzde önemli bir ekonomik oyuncu haline gelmiş ve sürdürülebilirlik açısından da büyük bir öneme sahip olmuştur. E-ticaret ve sürdürülebilirlik arasındaki ilişki, yapılan araştırmalarda belirginleşmiştir. Sürdürülebilir kalkınma, gelecek nesillere yaşanabilir bir dünya bırakmayı amaçlayan bir süreçtir. Özellikle Avrupa Birliği ülkelerinin öncülüğünde sürdürülebilirlik kriterleri, işletmelerin çevresel, ekonomik ve sosyal etkilerini kamuoyuyla paylaşmalarını beklemektedir. Bu makale, Türkiye'nin önde gelen iki online satış platformu Hepsiburada ve Trendyol'un, Birleşmiş Milletler Sürdürülebilir Kalkınma Amaçları'na katkılarını incelemektedir. Araştırma, 2023'teki kurumsal sürdürülebilirlik raporlarını, GRI Standartları'na uygunluk ve Birleşmiş Milletler hedeflerine katkı açısından analiz etmektedir. Sonuçlar, her iki şirketin raporlarının GRI Standartları ile uyumlu olduğunu ve belirli sürdürülebilirlik amaçlarına katkı sağladığını göstermektedir.

Kaynakça

  • Akarçay, M. (2014). Sürdürülebilirlik raporlaması: Küresel Raporlama Girişimi (GRI). Beta Yayıncılık
  • Akçakanat, T., Tutar, H., & Altınöz, M. (2013). İçerik analizi ve uygulama örneği. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 18(2), 1–17
  • Amankwah‐Amoah, J., Boso, N., & Antwi‐Agyei, I. (2019). The effects of business strategies and market orientation on environmental sustainability performance. Business Strategy and the Environment, 28(1), 79–89. https://doi.org/10.1002/bse.2214
  • Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3), 197–218. https://doi.org/10.1002/smj.441
  • Birleşmiş Milletler [BM]. (2015). Sürdürülebilir Kalkınma Amaçları (SKA’lar). https://www.un.org/sustainabledevelopment/tr/surdurulebilir-kalkinma-amaclari/
  • Caniato, F., Caridi, M., Crippa, L., & Moretto, A. (2012). Environmental sustainability in fashion supply chains: An exploratory case-based research. International Journal of Production Economics, 135(2), 659–670. https://doi.org/10.1016/j.ijpe.2011.06.001
  • Danso, A., Adomako, S., Amankwah-Amoah, J., Owusu-Agyei, S., & Konadu, R. (2019). Environmental sustainability orientation, competitive strategy and financial performance. Business Strategy and the Environment, 28(5), 885–895. https://doi.org/10.1002/bse.2291
  • Doane, D., & MacGillivray, A. (2001). Economic sustainability: The business of staying in business. New Economics Foundation. https://neweconomics.org/uploads/files/9be7c98d-e7d1-43c0-b7ed-e06443294c59.pdf
  • Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Capstone Publishing.
  • Gao, Y., & Zhang, J. (2006). Stakeholder engagement and strategic CSR implementation. Journal of Business Ethics, 69(3), 723–738. https://doi.org/10.1007/s10551-006-9096-1
  • Geissdoerfer, M., Savaget, P., Bocken, N. M. P., & Hultink, E. J. (2017). The circular economy–A new sustainability paradigm? Journal of Cleaner Production, 143, 757–768. https://doi.org/10.1016/j.jclepro.2016.12.048
  • GRI. (2021). GRI Standards: Consolidated set of GRI Sustainability Reporting Standards 2021. Global Reporting Initiative. https://www.globalreporting.org/
  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005
  • Hepsiburada. (2025). Sürdürülebilir Yarınlar İçin Dönüşüm Burada Başlar – 2023 Sürdürülebilirlik Raporu. https://kurumsal.hepsiburada.com/tr/surdurulebilir-yarinlar-icin-donusum-burada-baslar
  • Jugend, D., Fiorini, P. D. C., Armellini, F., & Ferrari, A. G. (2017). Public support for innovation: A systematic review of the literature and implications for open innovation. Technovation, 62–63, 30–44. https://doi.org/10.1016/j.technovation.2017.03.003
  • Kolk, A. (2004). A decade of sustainability reporting: Developments and significance. International Journal of Environment and Sustainable Development, 3(1), 51–64. https://doi.org/10.1504/IJESD.2004.004695
  • KPMG. (2023). The KPMG survey of sustainability reporting 2023. https://home.kpmg/xx/en/home/insights/2023/11/sustainability-reporting-survey-2023.html
  • Littig, B., & Griebler, E. (2005). Social sustainability: A catchword between political pragmatism and social theory. International Journal of Sustainable Development, 8(1–2), 65–79. https://doi.org/10.1504/IJSD.2005.007375
  • McKenzie, S. (2004). Social sustainability: Towards some definitions. Hawke Research Institute Working Paper Series No. 27. University of South Australia.
  • Moldan, B., Janoušková, S., & Hák, T. (2012). How to understand and measure environmental sustainability: Indicators and targets. Ecological Indicators, 17, 4–13. https://doi.org/10.1016/j.ecolind.2011.04.033
  • Morelli, J. (2011). Environmental sustainability: A definition for environmental professionals. Journal of Environmental Sustainability, 1(1), Article 2. https://doi.org/10.14448/jes.01.0002
  • Niinimäki, K. (2020). Sustainable fashion in a circular economy. Aalto ARTS Books.
  • Njoroge, J. G., Yazdanifard, R., & Mun, W. C. (2019). A review of sustainability reporting practices in developing countries. International Journal of Academic Research in Business and Social Sciences, 9(7), 253–267. https://doi.org/10.6007/IJARBSS/v9-i7/6130
  • Orlitzky, M., Siegel, D. S., & Waldman, D. A. (2011). Strategic corporate social responsibility and environmental sustainability. Business & Society, 50(1), 6–27. https://doi.org/10.1177/0007650310394323
  • Ozanne, L. K., Hill, R. P., & Wright, N. D. (2016). Consumer culture theory and sustainability: Extending the conversation. Journal of Public Policy & Marketing, 35(2), 273–276. https://doi.org/10.1509/jppm.35.2.273
  • Prasad, A., Tewari, V. K., & Das, M. (2019). Environmental sustainability through green HRM: A review. International Journal of Research in Engineering, IT and Social Sciences, 9(5), 374–380.
  • Rahim, H. L., Safitra, M., & Putra, F. P. (2024). Exploring the role of sustainability reporting on corporate transparency. Asian Journal of Sustainability Studies, 3(1), 18–32.
  • Sisaye, S. (2011). Ecological systems approaches to sustainability and organizational development: Emerging trends in environmental and social accounting reporting systems. Leadership & Organization Development Journal, 32(4), 379–398. https://doi.org/10.1108/01437731111134614
  • Sridhar, K. (2011). Is the triple bottom line a restrictive framework for non-financial reporting? Asian Journal of Business Ethics, 1(2), 205–215. https://doi.org/10.1007/s13520-011-0010-4
  • Trendyol. (2025). Trendyol Sürdürülebilirlik Raporu 2023. https://www.trendyol.com/s/sustainability
  • United Nations. (2015). Transforming our world: The 2030 agenda for sustainable development. https://sdgs.un.org/2030agenda
  • U.S. Department of Energy. (2020). Sustainability performance report. https://www.energy.gov/eere/sustainability/sustainability-performance
  • Vallance, S., Perkins, H. C., & Dixon, J. E. (2011). What is social sustainability? A clarification of concepts. Geoforum, 42(3), 342–348. https://doi.org/10.1016/j.geoforum.2011.01.002
  • Wikström, F. (2010). Environmental assessment of packaging and food losses in a life cycle perspective: A comparative analysis of five food products. Journal of Cleaner Production, 19(1), 51–58.
  • Yacob, P., Wong, L. S., & Moorthy, M. K. (2019). Green practices and firm performance: Evidence from Malaysia. International Journal of Academic Research in Business and Social Sciences, 9(1), 1–17.
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Yeşil Ekonomi
Bölüm Araştırma Makalesi
Yazarlar

Tuğba Öztürk Demir 0009-0003-6733-8831

Habibe Yelda Şener 0000-0003-0240-4634

Ercan Taşkın 0000-0001-8499-1013

Erken Görünüm Tarihi 1 Temmuz 2025
Yayımlanma Tarihi 16 Temmuz 2025
Gönderilme Tarihi 11 Mart 2025
Kabul Tarihi 17 Haziran 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 3 Sayı: 1

Kaynak Göster

APA Öztürk Demir, T., Şener, H. Y., & Taşkın, E. (2025). Sürdürülebilirlik Kapsamında Hepsiburada ve Trendyol’un Raporlarının İncelenmesi. İktisadi Araştırmalar Dergisi, 3(1), 26-41.