Sürdürülebilirlik Raporlamasında Önemliliğin Evrimi ve Çift Önemlilik Yaklaşımı: Bibliyometrik Bir Analiz

Öz

Bu çalışmanın temel amacı, sürdürülebilirlik raporlamasında kritik bir kavram olan önemlilik konusundaki akademik literatürün 2009-2025 yılları arasındaki nicel ve entelektüel yapısını ve gelişim dinamiklerini kapsamlı bir bibliyometrik analiz yöntemiyle haritalandırmaktır. Analiz, konuya olan akademik ilginin özellikle son dönemde belirgin bir artışla yıllık %32,57 büyüme oranı sergilediğini ve yayınların ortalama yaşının yalnızca 3,2 yıl olduğunu ortaya koymuştur. Literatürün en etkili çalışmaları, erken dönemde Eccles (2013) ve Manetti (2011) gibi yazarlar tarafından atılan teorik temellere dayanmaktadır. Coğrafi ve kurumsal analizler, araştırmaların ağırlıklı olarak İtalya ve İngiltere'nin başını çektiği Avrupa merkezli bir akademik gündem tarafından yönlendirildiğini göstermiştir. Entelektüel harita, alanın kurumsal sürdürülebilirlik uygulamaları, paydaş ilişkileri ve düzenleyici standartlar etrafında kümelenen üç ana ekol üzerine kurulu olduğunu kanıtlamıştır. Eş-dizimlilik ve trend konular analizleri, araştırmaların odağının geleneksel performans tartışmalarından hızla "çift önemlilik", "Kurumsal Sürdürülebilirlik Raporlama Direktifi" ve "Çevresel, Sosyal ve Yönetişim" gibi güncel ve ileriye dönük niş temalara kaydığını saptamıştır. Bu bulgular, alana dair mevcut bilgi boşluklarını belirlemekte ve gelecek araştırmalar için bu yeni düzenleyici ve çift yönlü önemlilik perspektiflerine odaklanılması gerektiğini önermektedir.

Anahtar Kelimeler

• Önemlilik
• Çift Önemlilik
• Sürdürülebilirlik Raporlaması
• Bibliyometrik Analiz
• CSRD

The Evolution of Materiality in Sustainability Reporting and the Double Materiality Approach: A Bibliometric Analysis

Öz

The main objective of this study is to map the quantitative and intellectual structure and the developmental dynamics of the academic literature on materiality-a critical concept in sustainability reporting-through a comprehensive bibliometric analysis method covering the years 2009-2025. The analysis reveals a clear recent surge in academic interest reflected in an annual growth rate of 32.57%, and an average publication age of only 3.2 years. The most influential works build on theoretical foundations established by early contributors such as Eccles (2013) and Manetti (2011). Geographic and institutional analyses indicate that the literature is largely shaped by a European-centric academic agenda, spearheaded by Italy and the United Kingdom. The intellectual map shows that the field is built upon three main schools of thought clustered around corporate sustainability practices, stakeholder relations, and regulatory standards. Co-occurrence and trending topic analyses determine that the research focus is rapidly shifting from traditional performance discussions towards current and forward-looking niche themes such as "double materiality", "Corporate Sustainability Reporting Directive", and "Environmental, Social, and Governance" Taken together, these findings highlight current knowledge gaps and suggest that future research should focus on these new regulatory and double materiality perspectives.

Anahtar Kelimeler

• Materiality
• Double Materiality
• Sustainability Reporting
• Bibliometric Analysis
• CSRD

Kaynakça

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