Çevresel Raporlama Rehberleri Ve İşletme Çevresel Raporlarında Açıklanması Gereken Bilgiler

Yıl 2009, Cilt: 14 Sayı: 2, 181 - 206, 01.06.2009

  Yrd.Doç.Dr.Hikmet Ulusan

Öz

Anahtar Kelimeler

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ÇEVRESEL RAPORLAMA REHBERLERİ VE İŞLETME ÇEVRESEL RAPORLARINDA AÇIKLANMASI GEREKEN BİLGİLER

Öz

Doğal kaynakları tüketen bir varlık olarak işletmeler çevresel etkileri ve çevreyi koruma faaliyetleri hakkında topluma bilgi sağlama sorumluluğuna sahiptir. Çevresel raporlama uygulandığı zaman, hangi çevresel bilgi türünün açıklanması gerektiğini incelemek ve ilgili tarafların bilgi ihtiyaçlarını analiz etmek gerekir. Bu çalışmada, çeşitli kuruluşlar tarafından yayınlanan çevresel raporlama rehberlerine göre işletme çevresel raporlarında açıklanması gereken bilgilerin incelenmesi amaçlanmıştır

Anahtar Kelimeler

Çevresel Raporlama, Çevresel Raporlama Rehberleri, İşletme Çevresel Raporlarında Açıklanması Gereken Bilgiler

Kaynakça

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