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SÜRDÜRÜLEBİLİRLİK VE KURUMSAL SÜRDÜRÜLEBİLİRLİK KAVRAMININ İNCELENMESİ VE MUHASEBE İLE İLİŞKİSİ: TEORİK BİR ARAŞTIRMA

Year 2016, Issue: 5, 158 - 181, 01.09.2016

Abstract

Sürdürülebilir olmak hayatta kalmak, bir şeyin kendi varlığını devam ettirmesi anlamındadır. Sürdürülebilirlik ve sistemli düşünme kavramlarının ortaya çıkışı yeni fikirlerinde ortaya çıkmasına neden olmuştur. Kurumsal sürdürülebilirlik ise, işletmenin “sosyal, ekonomik ve çevresel” açıdan gelecekte ayakta durabilecek bir strateji geliştirmesi ve bunu gerçekleştirirken toplumun çıkarlarını ön planda tutması demektir. Kurumsal sürdürülebilirlik işletmeler açısından son yıllarda hayati bir kavram haline gelmiştir. Bu açıdan bakıldığında kurumsal sürdürülebilirlik kavramı işletmelerin yirmi birinci yüzyılda sadece ayakta kalması değil, aynı zamanda büyümek büyürken de sürdürülebilir olmak anlamını taşımaktadır. Günümüzün küresel ve rekabetçi iş dünyasında, faaliyetlerinde sosyal ve çevresel konuları ihmal ederek sadece finansal konulara odaklanan işletmeler, uzun vadede sürdürülebilirliklerini sağlayamazlar. Bütün bunların sonucu firma değerine yansır ve hissedar değerlerinin maksimum kılınmasını sağlar. Bu noktada parayla ifade edilebilen her şeyi kapsamına alan muhasebe büyük önem kazanmaktadır. Kurumsal sürdürülebilirlik açısından hem dünya da hem de Türkiye’ de yirminci yüzyıl başlarken yaşanan yönetim suistimalleri, giderek daha fazla yaşanacak olan doğal afetler, yatırımcıların ise sosyal yatırım, çalışan kadın hakları ve çocuk haklarına daha fazla önem vermeleri ve bu gelişmelerde işletmenin çıkar çevrelerine karşı gerçekleştirecekleri tüm yazılı açıklamaların kaynağının muhasebe olması sürdürülebilirlik açısından muhasebeyi en önemli veri kaynağı haline getirmiştir. Buna bağlı olarak da 1990’ların başlarında sürdürülebilirlik için muhasebe ortaya çıkmış ve bu konu akademik ve profesyonel muhasebe literatüründe yer almaya başlamıştır. Bu çalışmada sürdürülebilirlik ve kurumsal sürdürülebilirlik kavramları, tarihsel gelişimi ve katkı sağlayan oluşumlar, sürdürülebilirliğe ihtiyaç duyulmasının nedenleri, standart ve ilkeleri, performans göstergeleri ve faydaları tartışılmış, muhasebe ile bağlantısına değinilmiştir.

References

  • ACCA, 2005. Accounting Sustainability Briefing Paper 5.
  • ACCA, 2008. Going Concern? A Sustainability Agenda for Action.
  • Aras, G. ve D. Crowther, 2009. The Durable Corporation: Strategies for Sustainable Development, MPG Books Ltd.
  • Bozloğan, R., 2010. “Sürdürülebilir Gelişme Düşüncesinin Tarihsel Arka Planı”, İstanbul Üniversitesi Dergisi, s. 1012-1028.
  • Brown, J., 2009. Democracy, Sustainability and Dialogic Accounting Technologies: Taking Pluralism Seriously, Critical Perspectives on Accounting 20 (2009), pp. 313–342.
  • Cheung, Adrian Wai Kong, 2011. “Do Stock Investors Value Corporate Sustainability? Evidence from an Event Study”, Journal of Business Ethics (2011) 99, pp.145–165.
  • Cowan, D.M., P. Dopart , T. Ferracini , J. Sahmel , K. Merryman , S. Gaffney , D.J. Paustenbach, 2010, “A Cross-Sectional Analysis of Reported Corporate Environmental Sustainability Practices”, Regulatory Toxicology and Pharmacology,S. 58, pp. 524–538.
  • Dyllick, T. ve K. Hockerts, 2002. “Beyond The Busıness Case For Corporate Sustainability”, Business Strategy and the Environment, 11, 130–141.
  • Dresner, S. 2008, The Principles of Sustainabilty, Earthscan, Londra.
  • Giannetti, B.F., Almeida, C.M., Bonilla, S.H., 2010. “Comparing emergy accounting with well- known sustainability metrics: The case of Southern Cone Common Market, Mercosur”, Energy Policy 38 (2010), pp. 3518–3526.
  • Gladwin, T., Kennelly, J., Krause, T., 1995. “Shifting Paradigms for Sustainable Development: Implications for Management Theory and Research”, The Academy of Management Review, Vol. 20, No. 4 (Oct., 1995), pp. 874-907.
  • Gould, S., 2011. “Accounting for Sustainability”, Accountancy Plus. Issue 01, pp. 19-20.
  • Gray, Rob, 2010. “Is Accounting for Sustainability Actually Accounting for Sustainability. . .And How Would We Know? An Exploration of Narratives of Organisations and The Planet”, Accounting, Organizations and Society 35 (2010) 47–62.
  • Haberl, H., Kowalskia, M.F., Krausmanna, F., Weisza, H., Winiwartera, V., 2004. “Progress towards sustainability? What the conceptual framework of material and energy flow accounting (MEFA) can offer”, Land Use Policy 21, pp.199–213.
  • Hazelton, J., and Haigh, M., 2010. “Incorporating Sustainability into Accounting Curricula: Lessons Learnt From an Action Research Study”, Accounting Education: An International Journal, Vol. 19, Nos. 1–2, pp. 159–178.
  • Jasch, C., and Stasiškienė, Z., 2005. “From Environmental Management Accounting to Sustainability Management Accounting”, Environmental research, engineering and management, 2005.No.4(34), pp.77-88
  • IFAC, 2011. “Sustainability Framework 2.0: Professional Accountants as Integrators”.
  • Kelly, M., and Alam, M., 2009. “Educating Accounting Students in the Age of Sustainability”, The Australasian Accounting Business & Finance Journal, Kelly & Alam: Educating Accounting Students in the Age of Sustainability. Vol.3, No.4, 2009, pp.30-44.
  • Lamberton, G., 2005. “Sustainability Accounting—A Brief History and Conceptual Framework”, Accounting Forum 29 (2005), pp. 7–26.
  • Linnenluecke, M.K., ve Andrew Griffiths, 2010. “Corporate Sustainability and Organizational Culture”, Journal of World Business 45 (2010) 357–366.
  • Roca, L.C. ve Cory Searcy, 2011. “An Analysis of Indicators Disclosed in Corporate Sustainability Reports”, Journal of Cleaner Production xxx (2011) 1-16. Samsun, N., 2005. “Hesap Verebilirlik ve İyi Yönetişim”, www.deu.edu.tr/userweb/hilmi.coban/hesap%20verebilirlik.pdf.
  • Schaltegger, S., and Burritt, R., 2010. “Sustainability Accounting for Companies: Catchphrase or Decision Support for Business Leaders?”, Journal of World Business 45 (2010), pp. 375–384.
  • Tokgöz, N, and Once, S., 2009. “Şirket Sürdürülebilirliği: Geleneksel Yönetim Anlayışına Alternatif”, Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi (C.X I,S I), pp.249-275.
  • United Nations World Commission on Environment and Development (WCED), 1987. Brundtland Report: Our Common Future.
  • United Nations, 1995. Report of the International Conference on Population and Development.
  • Walsh, C.J., Arch, B., 1999-2002. Construction Related Sustainability Performance Indicators, Sustainable Design International Ltd.
  • Wilson, M., 2003. The Influence of Sustainability Performance Management Practices on Organisational Performance, CPA Bill Burkitt Research Grant, pp. 1-28. Diğer Kaynaklar
  • www.kentkonseyi.ayvalik.org.tr/dosya.php?id=19 –
  • http://www.sustainabilitysa.org/SustainabilityReporting.aspx, Standards for sustainability reporting

INVESTIGATION OF THE RELATIONSHIP BETWEEN THE CONCEPT OF SUSTAINABILITY CORPORATE SUSTAINABILITY AND ACCOUNTING: A THEORETICAL PERSPECTIVE

Year 2016, Issue: 5, 158 - 181, 01.09.2016

Abstract

Be sustainable means to survive, to sustain its existence. The emergence of the concepts of sustainability and systems thinking has led to the emergence of new ideas. Corporate sustainability of the company, "the social, economic and environmental" point in the future to develop a strategy to stand up and realizing it is a primary importance to the interests of society. Corporate sustainability is a vital concept for businesses has become in recent years. From this perspective, the concept of corporate sustainability in the twenty-first century businesses not only survive but also to be a sustainable means to grow as he grows. In today's global and competitive business environment, social and environmental issues, while ignoring the activities of businesses focusing on financial matters only, can not provide long-term sustainability. As a result of all this is reflected in the firm's value and shareholder value provides the maximum being overridden. At this point, which can be expressed as money, which covers everything from accounting assumes great importance. Both in terms of corporate sustainability in the world and in Turkey in the twentieth century began, government abuses, which will take place more and more natural disasters, the social investment of investors, employees pay greater attention to women's rights and children's rights and business interests in these developments all around them be realized against written statements to be the source of accounting for sustainability accounting has become the most important data source. Accordingly, accounting for sustainability also emerged in the early 1990s, and this issue has started to take place in the academic and professional accounting literature. In this study, the concepts of sustainability and corporate sustainability, contributing to the historical development and formation, the causes are needing to sustainability, standards and principles, performance indicators and discussed the benefits, accounting and the link mentioned.

References

  • ACCA, 2005. Accounting Sustainability Briefing Paper 5.
  • ACCA, 2008. Going Concern? A Sustainability Agenda for Action.
  • Aras, G. ve D. Crowther, 2009. The Durable Corporation: Strategies for Sustainable Development, MPG Books Ltd.
  • Bozloğan, R., 2010. “Sürdürülebilir Gelişme Düşüncesinin Tarihsel Arka Planı”, İstanbul Üniversitesi Dergisi, s. 1012-1028.
  • Brown, J., 2009. Democracy, Sustainability and Dialogic Accounting Technologies: Taking Pluralism Seriously, Critical Perspectives on Accounting 20 (2009), pp. 313–342.
  • Cheung, Adrian Wai Kong, 2011. “Do Stock Investors Value Corporate Sustainability? Evidence from an Event Study”, Journal of Business Ethics (2011) 99, pp.145–165.
  • Cowan, D.M., P. Dopart , T. Ferracini , J. Sahmel , K. Merryman , S. Gaffney , D.J. Paustenbach, 2010, “A Cross-Sectional Analysis of Reported Corporate Environmental Sustainability Practices”, Regulatory Toxicology and Pharmacology,S. 58, pp. 524–538.
  • Dyllick, T. ve K. Hockerts, 2002. “Beyond The Busıness Case For Corporate Sustainability”, Business Strategy and the Environment, 11, 130–141.
  • Dresner, S. 2008, The Principles of Sustainabilty, Earthscan, Londra.
  • Giannetti, B.F., Almeida, C.M., Bonilla, S.H., 2010. “Comparing emergy accounting with well- known sustainability metrics: The case of Southern Cone Common Market, Mercosur”, Energy Policy 38 (2010), pp. 3518–3526.
  • Gladwin, T., Kennelly, J., Krause, T., 1995. “Shifting Paradigms for Sustainable Development: Implications for Management Theory and Research”, The Academy of Management Review, Vol. 20, No. 4 (Oct., 1995), pp. 874-907.
  • Gould, S., 2011. “Accounting for Sustainability”, Accountancy Plus. Issue 01, pp. 19-20.
  • Gray, Rob, 2010. “Is Accounting for Sustainability Actually Accounting for Sustainability. . .And How Would We Know? An Exploration of Narratives of Organisations and The Planet”, Accounting, Organizations and Society 35 (2010) 47–62.
  • Haberl, H., Kowalskia, M.F., Krausmanna, F., Weisza, H., Winiwartera, V., 2004. “Progress towards sustainability? What the conceptual framework of material and energy flow accounting (MEFA) can offer”, Land Use Policy 21, pp.199–213.
  • Hazelton, J., and Haigh, M., 2010. “Incorporating Sustainability into Accounting Curricula: Lessons Learnt From an Action Research Study”, Accounting Education: An International Journal, Vol. 19, Nos. 1–2, pp. 159–178.
  • Jasch, C., and Stasiškienė, Z., 2005. “From Environmental Management Accounting to Sustainability Management Accounting”, Environmental research, engineering and management, 2005.No.4(34), pp.77-88
  • IFAC, 2011. “Sustainability Framework 2.0: Professional Accountants as Integrators”.
  • Kelly, M., and Alam, M., 2009. “Educating Accounting Students in the Age of Sustainability”, The Australasian Accounting Business & Finance Journal, Kelly & Alam: Educating Accounting Students in the Age of Sustainability. Vol.3, No.4, 2009, pp.30-44.
  • Lamberton, G., 2005. “Sustainability Accounting—A Brief History and Conceptual Framework”, Accounting Forum 29 (2005), pp. 7–26.
  • Linnenluecke, M.K., ve Andrew Griffiths, 2010. “Corporate Sustainability and Organizational Culture”, Journal of World Business 45 (2010) 357–366.
  • Roca, L.C. ve Cory Searcy, 2011. “An Analysis of Indicators Disclosed in Corporate Sustainability Reports”, Journal of Cleaner Production xxx (2011) 1-16. Samsun, N., 2005. “Hesap Verebilirlik ve İyi Yönetişim”, www.deu.edu.tr/userweb/hilmi.coban/hesap%20verebilirlik.pdf.
  • Schaltegger, S., and Burritt, R., 2010. “Sustainability Accounting for Companies: Catchphrase or Decision Support for Business Leaders?”, Journal of World Business 45 (2010), pp. 375–384.
  • Tokgöz, N, and Once, S., 2009. “Şirket Sürdürülebilirliği: Geleneksel Yönetim Anlayışına Alternatif”, Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi (C.X I,S I), pp.249-275.
  • United Nations World Commission on Environment and Development (WCED), 1987. Brundtland Report: Our Common Future.
  • United Nations, 1995. Report of the International Conference on Population and Development.
  • Walsh, C.J., Arch, B., 1999-2002. Construction Related Sustainability Performance Indicators, Sustainable Design International Ltd.
  • Wilson, M., 2003. The Influence of Sustainability Performance Management Practices on Organisational Performance, CPA Bill Burkitt Research Grant, pp. 1-28. Diğer Kaynaklar
  • www.kentkonseyi.ayvalik.org.tr/dosya.php?id=19 –
  • http://www.sustainabilitysa.org/SustainabilityReporting.aspx, Standards for sustainability reporting
There are 29 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Tuğdem Saygın Yücel This is me

Publication Date September 1, 2016
Published in Issue Year 2016 Issue: 5

Cite

APA Saygın Yücel, T. (2016). SÜRDÜRÜLEBİLİRLİK VE KURUMSAL SÜRDÜRÜLEBİLİRLİK KAVRAMININ İNCELENMESİ VE MUHASEBE İLE İLİŞKİSİ: TEORİK BİR ARAŞTIRMA. Kesit Akademi Dergisi(5), 158-181.