Abstract
Kurumsal sürdürülebilirliğin işletmelere yüklediği sorumlulukların yerine getirilip getirilmemesine ilişkin bilginin paydaşlara ulaştırılması ihtiyacı, işletme faaliyetlerine ilişkin finansal bilgilerin yanında çevresel ve sosyal verilerin de raporlanması ve sunulmasını gerektirmiştir. Bu çalışmada sürdürülebilirlikle ilişkili kavramsal açıklamalara, sürdürülebilirlik ve sürdürülebilirlik raporlaması ile ilgili raporlama çerçevelerine, kuruluşlara ve endekslere yer verilmiş, sonrasında sürdürülebilirlik raporlamasının Türkiye’deki durumu ortaya konmuştur. Bu amaçla 2015 Mayıs ayı itibariyle kurumsal sürdürülebilirlik portalında (www.kurumsalsurdurulebilirlik.com) yer alan veriler doğrultusunda Türkiye’deki kurumsal sürdürülebilirlik raporları incelenmiştir. Bu portaldan elde edilen verilere göre Türkiye’de 2005-2014 yılları arasında 72 kuruluş tarafından toplam 181 kurumsal sürdürülebilirlik raporu yayınlanmıştır. Bu raporların 130’u GRI raporlama rehberini temel almıştır. Kurumsal sürdürülebilirlik raporlaması üzerine yapılan bu çalışmada, rapor yayınlayan kuruluşlar ve raporlarla ilgili olmak üzere 26 adet ölçüte yer verilmiştir. Çalışmada kurumsal sürdürülebilirlik raporu yayınlayan kuruluşların sektör dağılımı, büyüklükleri, halka açıklık, borsada işlem görme, çalışan sayısı, ciro, GRI OS (Global Reporting Initiative - Organizational Stakeholders) üyeliği, UNGC (United Nations Global Compact) üyeliği ve yayınlanan kurumsal sürdürülebilirlik raporlarının türü, yayınlanma yılları, raporlama dönemi, rapor dili, GRI uygulama düzeyi, GRI uygulama beyanı, referans, bağımsız denetimden geçme, denetim sağlayıcısı, sektör eklentisi, paydaş paneli/uzman görüşü ölçüt olarak belirlenmiştir.1. GİRİŞ
References
- Bansal, P. (2005). Evolving Sustainably: A Longitudinal Study of Corporate Sustainable Development, Strategic
- Management Journal, 26, s.197-218. Borsa İstanbul (2014). Şirketler İçin Sürdürülebilirlik Rehberi, İstanbul.
- Clikeman, P. M. (2004). Socially Conscious Corporation, Strategic Finance, April, s.22-27.
- Dünya Çevre ve Kalkınma Komisyonu (1987). Ortak Geleceğimiz. İngiltere, Oxford: Oxford University Press.
- Dyllick, T. ve Hockerts, K. (2002). Beyond The Business Case for Corporate Sustainability, Business Strategy and The Environment, 11 (2), s.130-142.
- English, D., M., ve Schooley, D., K. (2014). The Evolution of Sustainability Reporting, The CPA Journal, March, s.26
- GRI,https://www.globalreporting.org/languages/Turkish/Pages/S%C3%BCrd%C3%BCr%C3%BClebilirlik- Raporlamas%C4%B1.aspx (Erişim Tarihi: 25.03.2015).
- Herzig, C. and Schaltegger, S. (2006). Reporting External Accounting Frameworks and Benchmarking: Corporate
- Sustainability Reporting. An Overwiev. Sustainability Accounting and Reporting. (Ed: S. Schaltegger, M. Bennet and R. Burrit). Netherlands, Dordrecht: Springer, s.301-324. Schaltegger, S., Bennet, M. ve Burrit, R. (2006). Sustainability Accounting and Reporting: Development Linkages and Reflection. An Introduction. Sustainability Accounting and Reporting. (Ed: S. Schaltegger, M. Bennet and R.
- Burrit). Netherlands, Dordrecht: Springer, s.1-35. Sustainability Disclosure Database, http://database.globalreporting.org erişim tarihi: 08.05.2015.
- Tokgöz, N. ve Önce, S. (2009). Şirket Sürdürülebilirliği: Geleneksel Yönetim Anlayışına Alternatif, Afyon Kocatepe
- Üniversitesi İ. İ. B. F. Dergisi, 11 (1), s.249-275. Türkiye’nin Sürdürülebilirlik Portalı, www.kurumsalsurdurulebilirlik.com erişim tarihi: 01.05.2015.
- Wilson M. (2003). Corporate Sustainability: What is it and where does it come from?, Ivey Business Journal, March-April, s.1-5.
- Zink, J. K., Steimle, U., Klaus F. (2008). Human Factors, Business Excellence And Corporate Sustainability: Differing
Abstract
The need to provide stakeholders with the information whether the corporate sustainability obligations imposed on business have been met or not, necessitated environmental and social data to be reported and presented alongside financial information relating to operating activities.This study puts forth conceptual explanations related to sustainability, and sustainability reporting framework for sustainability reporting, organizations and indexes, and then reveals the sustainability reporting situation in Turkey. To this end, in line with data in the corporate sustainability portal as of May 2015, corporate sustainability reports in Turkey were analysed. According to the data obtained from this portal, a total of 181 corporate sustainability reports were published by 72 organizations in Turkey between the years 2005-2014. 130 of these reports were based on the GRI reporting guidelines.This study on corporate sustainability reporting contains 26 benchmarks related to organizations issuing reports and the reports themselves. In this study, sector distribution of the organizations issuing corporate sustainability reports, their sizes, publicity, availability on the stock market, the number of employees, turnover, GRI OS (Global Reporting Initiative - Organizational Stakeholders) membership, UNGC (United Nations Global Compact) membership and types of issued corporate sustainability reports, the release years, the reporting periods, the report language, GRI application levels, GRI application statements, reference, auditing, audit providers, industry attachment, stakeholder panel/expert opinion have been identified as the criteria.
References
- Bansal, P. (2005). Evolving Sustainably: A Longitudinal Study of Corporate Sustainable Development, Strategic
- Management Journal, 26, s.197-218. Borsa İstanbul (2014). Şirketler İçin Sürdürülebilirlik Rehberi, İstanbul.
- Clikeman, P. M. (2004). Socially Conscious Corporation, Strategic Finance, April, s.22-27.
- Dünya Çevre ve Kalkınma Komisyonu (1987). Ortak Geleceğimiz. İngiltere, Oxford: Oxford University Press.
- Dyllick, T. ve Hockerts, K. (2002). Beyond The Business Case for Corporate Sustainability, Business Strategy and The Environment, 11 (2), s.130-142.
- English, D., M., ve Schooley, D., K. (2014). The Evolution of Sustainability Reporting, The CPA Journal, March, s.26
- GRI,https://www.globalreporting.org/languages/Turkish/Pages/S%C3%BCrd%C3%BCr%C3%BClebilirlik- Raporlamas%C4%B1.aspx (Erişim Tarihi: 25.03.2015).
- Herzig, C. and Schaltegger, S. (2006). Reporting External Accounting Frameworks and Benchmarking: Corporate
- Sustainability Reporting. An Overwiev. Sustainability Accounting and Reporting. (Ed: S. Schaltegger, M. Bennet and R. Burrit). Netherlands, Dordrecht: Springer, s.301-324. Schaltegger, S., Bennet, M. ve Burrit, R. (2006). Sustainability Accounting and Reporting: Development Linkages and Reflection. An Introduction. Sustainability Accounting and Reporting. (Ed: S. Schaltegger, M. Bennet and R.
- Burrit). Netherlands, Dordrecht: Springer, s.1-35. Sustainability Disclosure Database, http://database.globalreporting.org erişim tarihi: 08.05.2015.
- Tokgöz, N. ve Önce, S. (2009). Şirket Sürdürülebilirliği: Geleneksel Yönetim Anlayışına Alternatif, Afyon Kocatepe
- Üniversitesi İ. İ. B. F. Dergisi, 11 (1), s.249-275. Türkiye’nin Sürdürülebilirlik Portalı, www.kurumsalsurdurulebilirlik.com erişim tarihi: 01.05.2015.
- Wilson M. (2003). Corporate Sustainability: What is it and where does it come from?, Ivey Business Journal, March-April, s.1-5.
- Zink, J. K., Steimle, U., Klaus F. (2008). Human Factors, Business Excellence And Corporate Sustainability: Differing
Details
| Journal Section | Articles |
|---|---|
| Authors | |
| Publication Date | June 29, 2015 |
| Published in Issue | Year 2015 Volume: 2 Issue: 2 |
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