TY  - JOUR
T1  - DOES THE INSTITUTIONAL ENVIRONMENT AFFECT SUSTAINABILITY REPORTING? WORLDWIDE EVIDENCE
TT  - KURUMSAL ÇEVRE SÜRDÜRÜLEBİLİRLİK RAPORLAMASINI ETKİLER Mİ? DÜNYA ÇAPINDA BİR ARAŞTIRMA
AU  - Kılıç Karamahmutoğlu, Merve
PY  - 2024
DA  - March
DO  - 10.31460/mbdd.1370759
JF  - Muhasebe Bilim Dünyası Dergisi
JO  - MODAV-MBDD
PB  - Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı
WT  - DergiPark
SN  - 2564-7164
SP  - 1
EP  - 29
VL  - 26
IS  - 1
LA  - en
AB  - 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.
KW  - Institutional Environment
KW  - Institutional Factors
KW  - Sustainability Reporting
KW  - GRI
N2  - 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.
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UR  - https://doi.org/10.31460/mbdd.1370759
L1  - http://dergipark.org.tr/tr/download/article-file/3452316
ER  -