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Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi

Year 2022, Issue: 96, 59 - 84, 24.10.2022
https://doi.org/10.25095/mufad.1177991

Abstract

Günümüzde mevcut raporlama yöntemlerinin başta yatırımcılar ve pay sahipleri olmak üzere işletmenin tüm
paydaşlarının sürekli değişen ihtiyaç ve beklentilerini karşılama konusunda yetersiz kalması nedeniyle, işletmelerin cari
dönemde ve uzun vadede nasıl değer yaratabildiğini açıklayabilen kurumsal raporlama sistemlerinin son aşaması olarak
entegre raporlama sistemi ortaya çıkmıştır. İşletmelerin uzun vadeli sürdürülebilirliğini sağlamayı amaçlayan entegre
raporlama, değer yaratma sürecinde tüm sermaye öğelerinin işletme stratejileriyle bütünleştirilerek faaliyetlere entegre
edilmesi ile karar verme süreçlerinin çok daha hızlı ve etkin hale gelmesini sağlamakta ve işletmelerin gerek toplumsal gerek
çevresel gerekse finansal performansını yükseltmektedir. Dolayısıyla sürdürülebilirlik kavramı her ne kadar daha çok
ekonomik ve ekolojik açıdan değerlendirilse de insan temelli sorunlara karşı entegre raporlarda sosyal sürdürülebilirlik de
tüm boyutlarla birlikte ele alınmalıdır. Bu çalışmanın temel amacı Türkiye’de son üç yılda düzenli entegre rapor yayınlayan
işletme ve kurumların raporlarında, sosyal sürdürülebilirlik kavramına ne ölçüde yer verildiği ve hangi boyutlarına vurgu
yaptıldığını tespit etmektir. Bu amaçla çalışmada MAXQDA programı kullanılarak 39 entegre rapor içerik analizi yöntemiyle
değerlendirilmiş ve işletmelerin en fazla eğitim ve eşitlik alt boyutlarında sosyal sürdürülebilirliğe katkı sağladıkları tespit
edilmiştir.

References

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  • Herbert, Shelly (2018). Trends in sustainability disclosures in the integrated reports of South African listed companies, master dissertation, University of Cape Town.
  • Hutchins, M. J. - Sutherland, J. W. (2008). An exploration of measures of social sustainability and their application to supply chain decisions. Journal of Cleaner Production, 16(15), 1688–1698.
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Socıal Sustaınability in Integrated Reporting: A Content Analysis of Integrated Reports Published in Turkey

Year 2022, Issue: 96, 59 - 84, 24.10.2022
https://doi.org/10.25095/mufad.1177991

Abstract

Today, the integrated reporting system has emerged as the last stage of corporate reporting systems that can explain how businesses can create value in the current period and in the long run, since current reporting methods are insufficient to meet the ever-changing needs and expectations of all stakeholders, especially investors and shareholders. Integrated reporting, which aims to ensure the long-term sustainability of businesses, enables decision-making processes to become much faster and more effective by integrating all capital elements into business strategies in the value creation process and increases both social, environmental and financial performance of businesses. Therefore, although the concept of sustainability is evaluated more economically and ecologically, social sustainability should be considered together with all dimensions in integrated reports against human-based problems. The main purpose of this study is to determine to what extent the companies and institutions that have regularly published integrated reports in Turkey in the last three years include the concept of social sustainability in their reports and which sub-dimensions they mostly emphasize. For this purpose, 39 Integrated Reports were analyzed with the content analysis method using the MAXQDA program in the study and it was determined that the enterprises contributed the most to social sustainability in the dimensions of education and equality.

References

  • Abeysekera I. (2013). A Template for Integrated Reporting, Journal of Intellectual Capital, Vol. 14, 227–245.
  • Adams, C. A. (2002). Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising. Accounting, Auditing & Accountability Journal, 15(2), 223–250.
  • Adger, W. N.(2000). Ecological And Social Resilience: Are They Related", Progress in Human Geography, 24(3), 347–364.
  • Anisul Hug, F., Stevenson, M., & Zorzini, M. (2014). Social sustainability in developing country suppliers: An exploratory study in the ready made garments industry of Bangladesh. International Journal of Operations and Production Management, 34(5), 610–638.
  • Anria S. van Zyl (2013). Sustainability And Integrated Reporting In The South African Corporate Sector, International Business & Economics Research Journal, 12 (8), 903-926.
  • Aras, G. - Sarıoğlu, G. U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, TÜSİAD, Baskı: İmak Ofset, İstanbul.
  • Argüden Yönetişim (2020). 2020 Yılı Entegre Raporu, İstanbul.
  • Bai, C. - Sarkis, J. (2010). Integrating sustainability into supplier selection with grey system and rough set methodologies. International Journal of Production Economics, 124(1), 252–264.
  • Barreiro-Gen, M. - Lozano, R. (2020). How circular is the circular economy? Analysing the implementation of circular economy in organisations. Business Strategy and the Environment 29 (8), 3484–3494.
  • Baskaran, V. - Nachiappan, S. - Rahman, S. (2012). Indian textile suppliers sustainability evaluation using the grey approach. International Journal of Production Economics, 135(2), 647–658.
  • Bassi, F. - Dias, J.G. (2020). Sustainable development of small and medium-sized enterprises in the European Union: A taxonomy of circular economy practices. Business Strategy and the Environment 29 (6), 2528–2541.
  • Beattie, V. - Thomson, S. J. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum, 31(2), 129–163. Blewitt, J. (2014). Understanding Sustainable Development, 2nd Ed., Routledge, Abingdon, UK.
  • Bluffstone1 R.. (2008). Child Labor and Improved Common Forest Management in Bolivia. In J. Dillard, V. Dujon, & M. C. King (Eds.), Understanding the Social Dimension of Sustainability (pp. 137–154). Routledge.
  • Can, E. - Kaptanoğlu, S. - Lazgeen, M. H. (2018). Akademisyenlerde Cam Tavan Sendromunun Güç Mesafesi ile İlişkisi. Öneri Dergisi. 13(50): 52-64.
  • Carter, C. R. - Jennings, M. M. (2000). Purchasing’s Contribution to the Socially Responsible Management of the Supply Chain by Purchasing’s Contribution to the Socially Responsible Management of the Supply Chain.
  • Carter, C. R. - Jennings, M. M. (2004). The Role of Purchasing in Corporate Social Responsibility: A Structural Equation Analysis. Journal of Business Logistics, 25(1), 145–186.
  • Chiong, Paul N.T. (2010). An Examination of Corporate Sustainability Disclosure Level And Its Impact on Financial Performance, Doctor of Philosophy Thesis, Multimedia University, Malaysia.
  • Cuthill, M. (2010). Strengthening the ‘social’ in sustainable development: Developing a conceptual framework for social sustainability in a rapid urban growth region in Australia, Sustainable Development, 18(6), 362-373.
  • Daub, C.H., (2007). Assessing the quality of sustainability reporting: an alternative methodological approach. J. Clean. Prod. 15 (1), 75–85.
  • De Brito, M. P. - Carbone, V. - Blanquart, C. M. (2008). Towards a sustainable fashion retail supply chain in Europe: Organisation and performance. International Journal of Production Economics, 114(2), 534–553.
  • Dillard, J. - Dujon, V. - Mary C. King. (2008). Understanding the Social Dimension of Sustainability (J. Dillard, V. Dujon, & M. C. King (eds.)). Routledge.
  • Dou, Y. - Sarkis, J. (2010). A Joint Location and Outsourcing Sustainability Analysis For A Strategic Offshoring Decision. International Journal of Production Research, 48(2), 567–592.
  • Dyllick, T. - Hockerts, K. (2002). Beyond the Case for Corporate Sustainability, Business Strategy and the Environment, 11(2), 130-141.
  • Eccles, Robert G. - Serafeim, George (2014). Corporate and Integrated Reporting: A Functional Perspective, Working Paper, Harvard Business School.
  • Emmelhainz, M. A. - Adams, R. J. (1999). The apparel industry response to “sweatshop” concerns: A review and analysis of codes of conduct. Journal of Supply Chain Management, 35(2), 51–57.
  • Ercan, C. - Kestane, A.(2017). Kurumsal Raporlamada Yeni Bir Yaklaşım Olarak Entegre Raporlama ve Bir Vaka Çalışması, ASSAM Uluslararası Hakemli Dergi, 4(8), 13-29.
  • Frias-Aceituno, J. V.,- Rodríguez-Ariza, L., & Garcia-Sánchez, I. M. (2014). Explanatory factors of integrated sustainability and financial reporting. Business Strategy and the Environment, 23(1), 56–72
  • Gençoğlu Gücenme, Ü. - Aytaç, A. (2016). Kurumsal Sürdürülebilirlik Açısından Entegre Raporlamanın Önemi ve BİST Uygulamaları, Muhasebe ve Finansman Dergisi, (72), 51-66.
  • Govindan, K. - Khodaverdi, R. - Jafarian, A. (2013). A fuzzy multi criteria approach for measuring sustainability performance of a supplier based on triple bottom line approach. Journal of Cleaner Production, 47, 345–354.
  • Güçlü, F. (2007). Muhasebe Denetimi İlkeler ve Teknikler, Detay Yayın., 2. Baskı, Ankara.
  • Hahn, T. - Scheermesser, M. (2006). Approaches to Corporate Sustainability Among German Companies, Corporate Social Responsibility and Environmental Management, 13(3), 150-165.
  • Harris, J. (2000). Basic Principles of Sustainable Development. Global Development and Environment Institute, Tufts University.
  • Harris, J. – Goodwin, N. (2001). Volume Introduction. In A Survey of Sustainable Development: Social and Economic Dimensions, edited by Jonathan M. Harris, Timothy A. Wise, Kevin P. Gallagher, and Neva R. Goodwin. Washington, DC: Island Press.
  • Haji, A.A. – Anifowose, M. (2017). Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa, Journal of Intellectual Capital,18(2), 373-399.
  • Herbert, Shelly (2018). Trends in sustainability disclosures in the integrated reports of South African listed companies, master dissertation, University of Cape Town.
  • Hutchins, M. J. - Sutherland, J. W. (2008). An exploration of measures of social sustainability and their application to supply chain decisions. Journal of Cleaner Production, 16(15), 1688–1698.
  • https://www.economist.com/graphic-detail/glass-ceiling-index?fsrc=core-app-economist, (Erişim: 15.09.2022)
  • IIRC (2013). International Integrated Reporting Framework, https://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf (Erişim: 08.08.2022).
  • Islam, S. M.N.- Munasinghe, M. -Clarke, M.(2003). Making Long- Term Economic Growth More Sustainable: Evaluating the Costs and Benefits, Ecological Economics, 47 (2-3), 149-166.
  • James, Marianne L. (2013). Sustaınabılıty and Integrated Reportıng: Opportunıtıes And Strategıes For Small and Mıdsıze Companıes, Entrepreneurial Executive, (18), 17-28.
  • King, M. - Roberts, L. (2017). Entegre Düşünce, Çev. Erkin Erimez, Argüden Yönetişim Akademisi Yayınları, İstanbul.
  • Kolk, A. - Hong, P. - Van Dolen, W. (2012). Corporate Social Responsibility in China An Analysis of Domestic and Foreign Retailers’ Sustainability Dimensions. Enterprise Governance EJournal, 19(5), 289–303
  • Krippendorff, K. (2004). Content Analysis: An Introduction to Its Methodology. In Sage Publications (2nd ed.).
  • Krzus, M. P. (2012). Entegre Raporlama: Şimdi Değilse, Ne Zaman?, Kurumsal Yönetim Dergisi, (16), ss.64-67.
  • Lodhia, S. - Martin, N. (2014). Corporate sustainability indicators: an Australian mining case study. Journal of Cleaner Production. 84, 107e115.
  • Low, M., Samkin, G. - Li, Y. (2015). Voluntary reporting of intellectual capital: Comparing the quality of disclosures from New Zealand, Australian and United Kingdom universities. Journal of Intellectual Capital, 16(4), 779–808.
  • Magis, K. - Shinn, C. (2008). Emergent Principles of Social Sustainability. In J. Dillard, V. Dujon, & M. C. King (Eds.), Understanding the Social Dimension of Sustainability (pp. 15–44). Routledge.
  • Mani, V., Gunasekaran, A. - Delgado, C. (2018). Supply chain social sustainability: Standard adoption practices in Portuguese manufacturing firms. Business Strategy and the Environment, 19(5), 289–303. https://doi.org/10.1016/j.ijpe.2018.01.032
  • Marimon, F., Alonso-Almeida, M. D. M., Rodríguez, M. D. P., & Cortez Alejandro, K. A. (2012). The worldwide diffusion of the global reporting initiative: What is the point? Journal of Cleaner Production, 33, 132–144.
  • Maroun, W. ve Lodhia, S. (2017). Sustainability and integrated reporting by the public sector and not-for-profit organizations. In Sustainability Accounting and Integrated Reporting; de Villiers, C., Maroun, W., Eds.; Routledge: London, 101–120.
  • Maubane, P., Prinsloo, A., & Van Rooyen, N. (2014). Sustainability reporting patterns of companies listed on the Johannesburg Securities Exchange. Public Relations Review, 40, 153–160.
  • Mauro, S. G. - Cinquini, L. - Simonini, E. -Tenucci, A. (2020). Moving from social and sustainability reporting to integrated reporting: Exploring the potential of Italian public-funded universities’ reports. Sustainability (Switzerland), 12(8), 3172.
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There are 76 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Olcay Bektaş 0000-0003-3422-7302

Elif Yücel 0000-0002-2708-6778

Publication Date October 24, 2022
Submission Date September 20, 2022
Published in Issue Year 2022 Issue: 96

Cite

APA Bektaş, O., & Yücel, E. (2022). Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi. Muhasebe Ve Finansman Dergisi(96), 59-84. https://doi.org/10.25095/mufad.1177991
AMA Bektaş O, Yücel E. Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi. Muhasebe ve Finansman Dergisi. October 2022;(96):59-84. doi:10.25095/mufad.1177991
Chicago Bektaş, Olcay, and Elif Yücel. “Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi”. Muhasebe Ve Finansman Dergisi, no. 96 (October 2022): 59-84. https://doi.org/10.25095/mufad.1177991.
EndNote Bektaş O, Yücel E (October 1, 2022) Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi. Muhasebe ve Finansman Dergisi 96 59–84.
IEEE O. Bektaş and E. Yücel, “Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi”, Muhasebe ve Finansman Dergisi, no. 96, pp. 59–84, October 2022, doi: 10.25095/mufad.1177991.
ISNAD Bektaş, Olcay - Yücel, Elif. “Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi”. Muhasebe ve Finansman Dergisi 96 (October 2022), 59-84. https://doi.org/10.25095/mufad.1177991.
JAMA Bektaş O, Yücel E. Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi. Muhasebe ve Finansman Dergisi. 2022;:59–84.
MLA Bektaş, Olcay and Elif Yücel. “Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi”. Muhasebe Ve Finansman Dergisi, no. 96, 2022, pp. 59-84, doi:10.25095/mufad.1177991.
Vancouver Bektaş O, Yücel E. Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi. Muhasebe ve Finansman Dergisi. 2022(96):59-84.