DOES THE INSTITUTIONAL ENVIRONMENT AFFECT SUSTAINABILITY REPORTING? WORLDWIDE EVIDENCE

Year 2024, Volume: 26 Issue: 1, 1 - 29, 31.03.2024

Merve Kılıç Karamahmutoğlu

https://doi.org/10.31460/mbdd.1370759

Abstract

This study aims to examine the association between the institutional environment and the adoption of Global Reporting Initiative (GRI) guidelines. The research sample covers the largest 500 companies in the world, based on Fortune magazine’s 2020 ranking. A logistic regression is conducted to examine the relationship between the institutional environment and GRI adoption. The findings reveal that companies from countries with high environmental development and social progress and strong governance are more likely to release GRI-based sustainability reports. This study implies the significant role of country-level institutional factors in corporate reporting.

Keywords

Institutional Environment, Institutional Factors, Sustainability Reporting, GRI

KURUMSAL ÇEVRE SÜRDÜRÜLEBİLİRLİK RAPORLAMASINI ETKİLER Mİ? DÜNYA ÇAPINDA BİR ARAŞTIRMA

Abstract

Bu çalışma, kurumsal çevre ile Küresel Raporlama Girişimi (Global Reporting Initiative-GRI) ilkelerinin uygulanması arasındaki ilişkiyi incelemeyi amaçlamaktadır. Çalışmanın örneklemi, Fortune dergisinin 2020 yılı sıralaması doğrultusunda belirlenen dünyanın en büyük 500 işletmesini kapsamaktadır. Kurumsal çevre ve GRI uygulaması arasındaki ilişki lojistik regresyon yöntemi ile analiz edilmiştir. Çalışmanın sonuçları, yüksek çevresel gelişme ve sosyal ilerleme ve güçlü kurumsal yapıya sahip ülkelerdeki işletmelerin GRI çerçevesi ile uyumlu sürdürülebilirlik raporu yayınlama eğiliminin daha yüksek olduğunu göstermiştir. Bu çalışma, ülke düzeyindeki kurumsal faktörlerin şirket raporlamasındaki önemli rolünü ortaya koymuştur.

Keywords

Kurumsal Çevre, Kurumsal Faktörler, Sürdürülebilirlik Raporlaması, GRI

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