A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility

Year 2020, Volume: 20 Issue: 4, 247 - 263, 30.11.2020

Emine Şardagı Gül Coşkun

https://doi.org/10.21121/eab.671077

Abstract

The increasing awareness of individuals about the environmental and social impact of the corporations’ activities has made it important for corporations to share their reports about corporate sustainability with the target audiences. The purpose of this study is to determine, how much they are committed to sustainability reports they publish by content analysis method. It presents findings from an analysis of 100 company’websites in Turkey and sustainability reports and discusses the findings within this conceptual context. The findings of the research showed that the majority of the companies that were examined did not share their sustainability-oriented efforts on their websites. Most of the companies that shared their reports try to make their commitments towards sustainability concrete with at least one initiative. It was determined that the least mentioned element in all the themes in the reports was about the results of performance measurement. As a result, companies make a commitment and support it in an initiative, while paying less attention to sharing its results for performance measures and being less willing to do so.

Keywords

Sustainability, institutional theory, corporate social responsibility, sustainability report

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