Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2024, Cilt: 24 Sayı: 2, 233 - 248, 25.05.2024
https://doi.org/10.21121/eab.1342188

Öz

Kaynakça

  • Akkan, E., & Bozkurt, M. (2020). “COVID-19 Süreci ve Sürdürülebilirlikte Sosyal Boyutun Önemi: Türkiye’de Faaliyet Gösteren Gıda Perakendecilerinin Finansal Olmayan Raporları Üzerine Bir İçerik Analizi.” Sosyal Bilimler Araştırmaları Dergisi, 15(2), 536-547.
  • Arslan, Z. and Albayrak, R. S. (2019). “Sürdürülebilirlik Raporlarının Kurumsal Marka Bakış Açısı ile Analizi: Arçelik Örneği.” Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 21 (2) , 467-492 . DOI: 10.16953/ deusosbil.421050
  • Başkaya, A. V. and Tas, O. (2021). “Finansal Olmayan Raporlama ve Bist Sürdürülebilirlik Endeksi Şirketlerinde Bir Çalışma.” PressAcademia Procedia, 13 (1), 12-16. Bernstein, H. (2017). “Political Economy of Agrarian Change: Some Key Concepts and Questions.” RUDN Journal of Sociology, 17(1), 7-18. doi: 10.22363/2313-2272 2017- 17-1-7-18
  • Bocken, N., Morales, L. S., & Lehner, M. (2020). “Sufficiency Business Strategies in the Food Industry—The Case of Oatly.” Sustainability, 12(3), 824.
  • Brenya, R., Akomea-Frimpong, I., Ofosu, D. and Adeabah, D. (2022), “Barriers to sustainable agribusiness: a systematic review and conceptual framework”, Journal of Agribusiness in Developing and Emerging Economies, 13(4), 570-589. https://doi.org/10.1108/JADEE-08-2021-0191.
  • Bryman, A. (2012). Social research methods. Oxford University Publishing. Oxford.
  • Buallay, A. (2021). “Sustainability reporting and agriculture industries’ performance: worldwide evidence”, Journal of Agribusiness in Developing and Emerging Economies, 12(5), 769-790. https://doi.org/10.1108/ JADEE-10-2020-0247
  • Çakırlı Akyüz, N. and Theuvsen, L. (2021). “Organic agriculture in Turkey: status, achievements, and shortcomings.” Organic Agriculture 11, 501– 517. https://doi.org/10.1007/s13165-021-00362-2
  • Dağıstanlı, H. A. & Çelik, İ. (2023). “Sürdürülebilirlik Raporlaması ve Firma Performansı: BIST Sürdürülebilirlik Endeksi Üzerine Bir Uygulama.”” Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (76), 1-16.
  • Dienes, D., Sassen, R., & Fischer, J. (2016). “What are the Drivers of Sustainability Reporting? A Systematic Review.” Sustainability Accounting, Management and Policy Journal, 7(2), 154-189.
  • Doğan, M. (2021). “Relationship Between Sustainability Report, Financial Performance, and Ownership Structure: Research on The Turkish Banking Sector.” Istanbul Business Research, 50 (1), 7 7-102. Retrieved from https://dergipark.org.tr/tr/pub/ibr/ issue/64325/976599
  • Düzer, M., & Saime, Önce. (2017). “Kurumsal Sürdürülebilirlik Raporlaması ve Finansal Performans: BIST’te İşlem Gören Şirketler için Karşılaştırmalı bir Analiz.” Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 2(2), 637-648.
  • Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone.
  • Ensari, M., Erdil, M., & Genç, H. (2016). Trends in Sustainability Reporting between 2004-2014 by Fortune 250: Turkey Case. European Journal of Sustainable Development Research, 1(1), 38-43.
  • Ertan, Y. (2018). Türkiye’de Sürdürülebilirlik Raporlaması (2005-2017). Journal of Accounting and Taxation Studies, 11(3), 463-478.
  • FAO (2023). Almost half the world’s population lives in households linked to agrifood systems. https://www. fao.org/newsroom/detail/almost-half-the-world-spopulation-lives-in-households-linked-to agrifoodsystems/en (Access date: 24 August 2023)
  • Friedmann, H. (2009). Discussion: moving food regimes forward: reflections on symposium essays. Agriculture and Human Values 26 (4), 335-344.
  • Friedrich, N., Heyder, M., & Theuvsen, L. (2012). Sustainability management in agribusiness: Challenges, concepts, responsibilities, and performance (No. 1020-2016- 81734, pp. 530-546).
  • Gao, Y. (2011). CSR in an emerging country: a content analysis of CSR reports of listed companies. Baltic Journal of Management. Vol. 6 No. 2, pp. 263-291. https://doi. org/10.1108/17465261111131848
  • GRI 101 (2016). GRI 101: Foundation. https://www. globalreporting.org/standards/media/1036/gri-101- foundation-2016.pdf
  • GRI 13 (2022). Agriculture, Aquaculture and Fishing Sectors. https://www.globalreporting.org/ search/?query=GRI+13
  • Goodman, D. and Watts, M. eds. (1997). Globalizing Food Agrarian Questions and Global Restructuring. Routledge.
  • Gümrah, A. & Büyükipekçi, S. (2019). Türkiye’de Sürdürülebilirlik Raporlamasi: 2008-2017 Yılları Arası Yayınlanmış Sürdürülebilirlik Raporlarının İncelenmesi. Muhasebe Bilim Dünyası Dergisi , 21 (2) , 305-323 .
  • Gümüş, S.G., Wingenbach, G. (2016). The Child Labor Problem in Turkish Agriculture: What Can We Do?. Social Indicators Research 127, 1193–1215. https://doi. org/10.1007/s11205-015-0999-1.
  • Günaydın, G. (2009). Türkiye Tarım Politikalarında ‘Yapısal Uyum’: 2000’li Yıllar. Mülkiye Dergisi, 33(162), 175–221.
  • Gürsoy, Ö. B., and Dodurka, B. Z. (2018). “Türkiye’de Kırsal Yoksulluğun Güncel Durumunun Eleştirel Bir Değerlendirmesi.” In Türkiye’nin Büyük Dönüşümü, ed. Osman Savaşkan and Mehmet Ertan, pp. 445 -471 (İstanbul: İletişim Yayınları). EPA. (2023) https://www.epa.gov/sustainability/learn-aboutsustainability
  • Ilhan, U. D. (2021). Business Strategy for Sustainable Development in the Digital Era: Green Management. In Financial Ecosystem and Strategy in the Digital Era: Global Approaches and New Opportunities, eds. Umit Hacioglu and Tamer Aksoy, pp. 99-120. (Cham: Springer).
  • Ioris, A. A. (2018). The politics of agribusiness and the business of sustainability. Sustainability, 10(5), 1648.
  • Jindřichovská, I., Kubíčková, D., & Mocanu, M. (2020). Case study analysis of sustainability reporting of an agri-food giant. Sustainability, 12(11), 4491.
  • Joshi, B. K. (2021). Indigenous Seeds, Seed Selection and Seed Bank for Sustainable Agriculture. Grassroots Journal of Natural Resources, 4(4), 13-26.
  • Kan, M., & Kan, A. (2020). “Qualitative and quantitative analysis of the geographical indication system in Turkey.” J. Glob. Innov. Agric. Soc. Sci, 8(2), 114-123.
  • Kenanoğlu, Z. and Karahan, Ö. (2002). “Policy implementations for organic agriculture in Turkey”, British Food Journal, Vol. 104 No. 3/4/5, pp. 300-318. https://doi.org/10.1108/00070700210425732.
  • Keyder, Ç., and Yenal, Z. (2011). “Agrarian Change under Globalization: Markets and Insecurity in Turkish Agriculture.” Journal of Agrarian Change, 11(1), 60-86.
  • Kocamış, T. U., & Yıldırım, G. (2016). Sustainability reporting in Turkey: Analysis of companies in the BIST sustainability index. European Journal of Economics and Business Studies, 2(3), 41-51.
  • Kolk, A. (2010). Trajectories of sustainability reporting by MNCs. Journal of World Business, 45(4), 367-374.
  • KPMG. (2022). Big shifts, small steps. Survey of Sustainability Reporting 2022. https://assets.kpmg.com/content/ dam/kpmg/xx/pdf/2023/04/big-shifts-small-steps.pdf
  • Kuhlman, T., & Farrington, J. (2010). What is sustainability? Sustainability, 2(11), 3436-3448.
  • Kurtege Sefer, B. (2020), “A gender- and class-sensitive explanatory model for rural women entrepreneurship in Turkey”, International Journal of Gender and Entrepreneurship, Vol. 12 No. 2, pp. 191-210. https://doi. org/10.1108/IJGE-07-2019-0113
  • McMichael, P. (2013). Food Regimes and Agrarian Questions. Practical Action Publishing. http://www.jstor.org/ stable/j.ctt1hj553s
  • Meadowcroft, J. (1997). Planning for sustainable development: Insights from the literatures of political science. European Journal of Political Research, 31(4), 427-454.
  • Mnif Sellami, Y., Dammak Ben Hlima, N., & Jarboui, A. (2019). “An Empirical Investigation of Determinants of Sustainability Report Assurance in France.” Journal of Financial Reporting and Accounting, 17(2), 320-342.
  • Morea, D., Fortunati, S., Cappa, F. and Oriani, R. (2022). “Corporate social responsibility as a catalyst of circular economy? A case study perspective in Agri-food”, Journal of Knowledge Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JKM-06- 2022-0451
  • Morelli, John (2011). “Environmental Sustainability: A Definition for Environmental Professionals,” Journal of Environmental Sustainability, Vol. 1: Iss. 1, Article 2. DOI: 10.14448/jes.01.0002
  • Norton, B. G. (2007). Ethics and sustainable development: an adaptive approach to environmental choice. Handbook of sustainable development, 27-44.
  • OECD. (2021). Gender and the Environment: Building Evidence and Policies to Achieve the SDGs, OECD Publishing, Paris, https://doi.org/10.1787/3d32ca39-en.
  • Özçelik, F., Öztürk, B. A., & Gürsakal, S. (2015). Corporate Sustainability: A Research on Firms that Issue Sustainability Reports in Turkey. Business and Economics Research Journal, 6(3), 33.
  • Özsayın, D., & Korkmaz, M., (2021). Role of Rural Women in Organic Farming: A Case Study from Turkey. New Medit: Mediterranean Journal of Economics, Agriculture and Environment, vol.20, no.5, 17-32.
  • Paarlberg, V. (2022). To report or not to report; corporate sustainability in the Dutch food packaging sector. Research on the driving forces for engagement with corporate sustainability and sustainability reporting (Unpublished MA Thesis, Radboud University)
  • Pucker, K. P. (2021) Overselling Sustainability Reporting. Harvard Business Review. https://hbr.org/2021/05/ overselling-sustainability-reporting (Access Date: 21 March 2023)
  • Sierra-García, L., Zorio-Grima, A., and García-Benau, M. A. (2015). “Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study.” Corp. Soc. Responsib. Environ. Mgmt., 22: 286– 304. doi: 10.1002/csr.1345.
  • Siew, R. Y. (2015). A Review of Corporate Sustainability Reporting Tools (SRTs). Journal Of Environmental Management, 164, 180-195.
  • Sönmez, B., & İzgi, B. B. (2022). Market Structure in Olive and Olive Oil: Comparison of Italy and Turkey in terms of Cooperatives & Good Agricultural Practices. Academic Studies on Social and Economic Issues, ed. Berna Balcı İzgi and Gülay Örmeci Güney, pp. 135-85.
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CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY

Yıl 2024, Cilt: 24 Sayı: 2, 233 - 248, 25.05.2024
https://doi.org/10.21121/eab.1342188

Öz

Agri-business is a huge industry including all operations from farm level production to storage, manufacture and distribution of agricultural commodities. This fact together with worsening social and environmental conditions and pandemic crises have added to change in perception of agriculture in economic construction. The following decades will most probably witness a resurgence of agriculture-based development recipes having been informed by social, environmental and governance dimensions of sustainability. This article searches for the sustainability reports of agriculture-related firms listed in BIST in Turkey. Sampling includes 11 out of 64 listed agri-business firms having recent sustainability reports, which are examined by qualitative data analysis techniques with MAXQDA software. The first argument our findings support is that agri-food sector is lagging behind to catch up sustainability reporting compared to other sectors. Second, companies are more ready to comply with issues that are legally regulated. Third, environmental problems are more addressed than social and economic sustainability standards. This study also shows the relative unimportance of topics such as child labor, pesticides use, supply chain traceability, women entrepreneurship and geographical indication, which can have positive impacts for Turkish agricultural space if a backward push of big companies through integrating these topics more into their sustainability reporting process. This article contributes to the literature on sustainability in general and reporting in agri-food sector in particular.

Kaynakça

  • Akkan, E., & Bozkurt, M. (2020). “COVID-19 Süreci ve Sürdürülebilirlikte Sosyal Boyutun Önemi: Türkiye’de Faaliyet Gösteren Gıda Perakendecilerinin Finansal Olmayan Raporları Üzerine Bir İçerik Analizi.” Sosyal Bilimler Araştırmaları Dergisi, 15(2), 536-547.
  • Arslan, Z. and Albayrak, R. S. (2019). “Sürdürülebilirlik Raporlarının Kurumsal Marka Bakış Açısı ile Analizi: Arçelik Örneği.” Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 21 (2) , 467-492 . DOI: 10.16953/ deusosbil.421050
  • Başkaya, A. V. and Tas, O. (2021). “Finansal Olmayan Raporlama ve Bist Sürdürülebilirlik Endeksi Şirketlerinde Bir Çalışma.” PressAcademia Procedia, 13 (1), 12-16. Bernstein, H. (2017). “Political Economy of Agrarian Change: Some Key Concepts and Questions.” RUDN Journal of Sociology, 17(1), 7-18. doi: 10.22363/2313-2272 2017- 17-1-7-18
  • Bocken, N., Morales, L. S., & Lehner, M. (2020). “Sufficiency Business Strategies in the Food Industry—The Case of Oatly.” Sustainability, 12(3), 824.
  • Brenya, R., Akomea-Frimpong, I., Ofosu, D. and Adeabah, D. (2022), “Barriers to sustainable agribusiness: a systematic review and conceptual framework”, Journal of Agribusiness in Developing and Emerging Economies, 13(4), 570-589. https://doi.org/10.1108/JADEE-08-2021-0191.
  • Bryman, A. (2012). Social research methods. Oxford University Publishing. Oxford.
  • Buallay, A. (2021). “Sustainability reporting and agriculture industries’ performance: worldwide evidence”, Journal of Agribusiness in Developing and Emerging Economies, 12(5), 769-790. https://doi.org/10.1108/ JADEE-10-2020-0247
  • Çakırlı Akyüz, N. and Theuvsen, L. (2021). “Organic agriculture in Turkey: status, achievements, and shortcomings.” Organic Agriculture 11, 501– 517. https://doi.org/10.1007/s13165-021-00362-2
  • Dağıstanlı, H. A. & Çelik, İ. (2023). “Sürdürülebilirlik Raporlaması ve Firma Performansı: BIST Sürdürülebilirlik Endeksi Üzerine Bir Uygulama.”” Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (76), 1-16.
  • Dienes, D., Sassen, R., & Fischer, J. (2016). “What are the Drivers of Sustainability Reporting? A Systematic Review.” Sustainability Accounting, Management and Policy Journal, 7(2), 154-189.
  • Doğan, M. (2021). “Relationship Between Sustainability Report, Financial Performance, and Ownership Structure: Research on The Turkish Banking Sector.” Istanbul Business Research, 50 (1), 7 7-102. Retrieved from https://dergipark.org.tr/tr/pub/ibr/ issue/64325/976599
  • Düzer, M., & Saime, Önce. (2017). “Kurumsal Sürdürülebilirlik Raporlaması ve Finansal Performans: BIST’te İşlem Gören Şirketler için Karşılaştırmalı bir Analiz.” Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 2(2), 637-648.
  • Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone.
  • Ensari, M., Erdil, M., & Genç, H. (2016). Trends in Sustainability Reporting between 2004-2014 by Fortune 250: Turkey Case. European Journal of Sustainable Development Research, 1(1), 38-43.
  • Ertan, Y. (2018). Türkiye’de Sürdürülebilirlik Raporlaması (2005-2017). Journal of Accounting and Taxation Studies, 11(3), 463-478.
  • FAO (2023). Almost half the world’s population lives in households linked to agrifood systems. https://www. fao.org/newsroom/detail/almost-half-the-world-spopulation-lives-in-households-linked-to agrifoodsystems/en (Access date: 24 August 2023)
  • Friedmann, H. (2009). Discussion: moving food regimes forward: reflections on symposium essays. Agriculture and Human Values 26 (4), 335-344.
  • Friedrich, N., Heyder, M., & Theuvsen, L. (2012). Sustainability management in agribusiness: Challenges, concepts, responsibilities, and performance (No. 1020-2016- 81734, pp. 530-546).
  • Gao, Y. (2011). CSR in an emerging country: a content analysis of CSR reports of listed companies. Baltic Journal of Management. Vol. 6 No. 2, pp. 263-291. https://doi. org/10.1108/17465261111131848
  • GRI 101 (2016). GRI 101: Foundation. https://www. globalreporting.org/standards/media/1036/gri-101- foundation-2016.pdf
  • GRI 13 (2022). Agriculture, Aquaculture and Fishing Sectors. https://www.globalreporting.org/ search/?query=GRI+13
  • Goodman, D. and Watts, M. eds. (1997). Globalizing Food Agrarian Questions and Global Restructuring. Routledge.
  • Gümrah, A. & Büyükipekçi, S. (2019). Türkiye’de Sürdürülebilirlik Raporlamasi: 2008-2017 Yılları Arası Yayınlanmış Sürdürülebilirlik Raporlarının İncelenmesi. Muhasebe Bilim Dünyası Dergisi , 21 (2) , 305-323 .
  • Gümüş, S.G., Wingenbach, G. (2016). The Child Labor Problem in Turkish Agriculture: What Can We Do?. Social Indicators Research 127, 1193–1215. https://doi. org/10.1007/s11205-015-0999-1.
  • Günaydın, G. (2009). Türkiye Tarım Politikalarında ‘Yapısal Uyum’: 2000’li Yıllar. Mülkiye Dergisi, 33(162), 175–221.
  • Gürsoy, Ö. B., and Dodurka, B. Z. (2018). “Türkiye’de Kırsal Yoksulluğun Güncel Durumunun Eleştirel Bir Değerlendirmesi.” In Türkiye’nin Büyük Dönüşümü, ed. Osman Savaşkan and Mehmet Ertan, pp. 445 -471 (İstanbul: İletişim Yayınları). EPA. (2023) https://www.epa.gov/sustainability/learn-aboutsustainability
  • Ilhan, U. D. (2021). Business Strategy for Sustainable Development in the Digital Era: Green Management. In Financial Ecosystem and Strategy in the Digital Era: Global Approaches and New Opportunities, eds. Umit Hacioglu and Tamer Aksoy, pp. 99-120. (Cham: Springer).
  • Ioris, A. A. (2018). The politics of agribusiness and the business of sustainability. Sustainability, 10(5), 1648.
  • Jindřichovská, I., Kubíčková, D., & Mocanu, M. (2020). Case study analysis of sustainability reporting of an agri-food giant. Sustainability, 12(11), 4491.
  • Joshi, B. K. (2021). Indigenous Seeds, Seed Selection and Seed Bank for Sustainable Agriculture. Grassroots Journal of Natural Resources, 4(4), 13-26.
  • Kan, M., & Kan, A. (2020). “Qualitative and quantitative analysis of the geographical indication system in Turkey.” J. Glob. Innov. Agric. Soc. Sci, 8(2), 114-123.
  • Kenanoğlu, Z. and Karahan, Ö. (2002). “Policy implementations for organic agriculture in Turkey”, British Food Journal, Vol. 104 No. 3/4/5, pp. 300-318. https://doi.org/10.1108/00070700210425732.
  • Keyder, Ç., and Yenal, Z. (2011). “Agrarian Change under Globalization: Markets and Insecurity in Turkish Agriculture.” Journal of Agrarian Change, 11(1), 60-86.
  • Kocamış, T. U., & Yıldırım, G. (2016). Sustainability reporting in Turkey: Analysis of companies in the BIST sustainability index. European Journal of Economics and Business Studies, 2(3), 41-51.
  • Kolk, A. (2010). Trajectories of sustainability reporting by MNCs. Journal of World Business, 45(4), 367-374.
  • KPMG. (2022). Big shifts, small steps. Survey of Sustainability Reporting 2022. https://assets.kpmg.com/content/ dam/kpmg/xx/pdf/2023/04/big-shifts-small-steps.pdf
  • Kuhlman, T., & Farrington, J. (2010). What is sustainability? Sustainability, 2(11), 3436-3448.
  • Kurtege Sefer, B. (2020), “A gender- and class-sensitive explanatory model for rural women entrepreneurship in Turkey”, International Journal of Gender and Entrepreneurship, Vol. 12 No. 2, pp. 191-210. https://doi. org/10.1108/IJGE-07-2019-0113
  • McMichael, P. (2013). Food Regimes and Agrarian Questions. Practical Action Publishing. http://www.jstor.org/ stable/j.ctt1hj553s
  • Meadowcroft, J. (1997). Planning for sustainable development: Insights from the literatures of political science. European Journal of Political Research, 31(4), 427-454.
  • Mnif Sellami, Y., Dammak Ben Hlima, N., & Jarboui, A. (2019). “An Empirical Investigation of Determinants of Sustainability Report Assurance in France.” Journal of Financial Reporting and Accounting, 17(2), 320-342.
  • Morea, D., Fortunati, S., Cappa, F. and Oriani, R. (2022). “Corporate social responsibility as a catalyst of circular economy? A case study perspective in Agri-food”, Journal of Knowledge Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JKM-06- 2022-0451
  • Morelli, John (2011). “Environmental Sustainability: A Definition for Environmental Professionals,” Journal of Environmental Sustainability, Vol. 1: Iss. 1, Article 2. DOI: 10.14448/jes.01.0002
  • Norton, B. G. (2007). Ethics and sustainable development: an adaptive approach to environmental choice. Handbook of sustainable development, 27-44.
  • OECD. (2021). Gender and the Environment: Building Evidence and Policies to Achieve the SDGs, OECD Publishing, Paris, https://doi.org/10.1787/3d32ca39-en.
  • Özçelik, F., Öztürk, B. A., & Gürsakal, S. (2015). Corporate Sustainability: A Research on Firms that Issue Sustainability Reports in Turkey. Business and Economics Research Journal, 6(3), 33.
  • Özsayın, D., & Korkmaz, M., (2021). Role of Rural Women in Organic Farming: A Case Study from Turkey. New Medit: Mediterranean Journal of Economics, Agriculture and Environment, vol.20, no.5, 17-32.
  • Paarlberg, V. (2022). To report or not to report; corporate sustainability in the Dutch food packaging sector. Research on the driving forces for engagement with corporate sustainability and sustainability reporting (Unpublished MA Thesis, Radboud University)
  • Pucker, K. P. (2021) Overselling Sustainability Reporting. Harvard Business Review. https://hbr.org/2021/05/ overselling-sustainability-reporting (Access Date: 21 March 2023)
  • Sierra-García, L., Zorio-Grima, A., and García-Benau, M. A. (2015). “Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study.” Corp. Soc. Responsib. Environ. Mgmt., 22: 286– 304. doi: 10.1002/csr.1345.
  • Siew, R. Y. (2015). A Review of Corporate Sustainability Reporting Tools (SRTs). Journal Of Environmental Management, 164, 180-195.
  • Sönmez, B., & İzgi, B. B. (2022). Market Structure in Olive and Olive Oil: Comparison of Italy and Turkey in terms of Cooperatives & Good Agricultural Practices. Academic Studies on Social and Economic Issues, ed. Berna Balcı İzgi and Gülay Örmeci Güney, pp. 135-85.
  • Sözen, C. and Basım, H.N. (2015), Örgüt Kuramları, Beta Basım A.Ş., Ankara, Turkey.
  • Şahin, Z. & Çankaya, F. (2018). KOBİ’lerde Sürdürülebilirlik Raporlaması ve Türkiye Örneği. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 18 (4), 117-132.
  • Şardağı, E. and Coşkun, G. (2020). “A Research on Sustainability Reports of Business in Terms of Corporate Social Responsibility.” Ege Academic Review, 20 (4), 247- 263. DOI: 10.21121/eab.671077.
  • Topp-Becker, J., & Ellis, J. D. (2017). The role of sustainability reporting in the agri-food supply chain. Journal of Agriculture and Environmental Sciences, 6(1), 17-29.
  • UN (1987). Report of the World Commission on Environment and Development: Our Common Future https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf
  • UN (2023). Sustainable Development Goals. https://www.undp.org/sustainable-developmentgoals?gclid=EAIaIQobChMI-qiE6LSg_gIV-QYGAB15SQYEAAYAiAAEgIALvD_BwE
  • Vallet‐Bellmunt, T., Fuertes‐Fuertes, I., & Flor, M. L. (2023). Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators. Corporate Social Responsibility and Environmental Management, 30(2), 695-707.
  • van der Lugt, C., van de Wijs, P. P., & Petrovics, D. (2020). Sustainability Reporting Policy: Global Trends in Disclosure as the ESG Agenda Goes Mainstream. Carrots & Sticks.
  • Vifell, Å.C. and Soneryd, L. (2012), Organizing matters: how ‘the social dimension’ gets lost in sustainability projects. Sustainable Development, 20: 18-27. https://doi. org/10.1002/sd.461
  • Waseem, N., & Kota, S. (2017). Sustainability definitions—An analysis. In Research into Design for Communities, Volume 2: Proceedings of ICoRD 2017 (pp. 361-371). Springer Singapore.
  • Westerholz, H. K., & Höhler, J. (2022). Corporate social responsibility reporting in the food industry— Comparison of co‐operatives and investor‐owned dairies. Corporate Social Responsibility and Environmental Management, 29(1), 211-222.
  • Wisniewska, J. (2015). The concept of sustainable development in agribusiness. Intercathedra, 31(3), 104- 114.
  • Yıldız, S. (2022). Sürdürülebilirlik Performansının Çok kriterli karar verme yöntemleri ile ölçümü (Master’s thesis, Alanya Alaaddin Keykubat Üniversitesi, Lisansüstü Eğitim Enstitüsü).
  • Yiğit, S. & Yiğit, A. M. (2016). Responsible Sourcing Practices In Turkey, The Case Of Food And Beverage Industry. Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi. 6 (15), 463-477.
Toplam 66 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Araştırma Makalesi
Yazarlar

Özgür Burçak Gürsoy 0000-0002-5484-6533

İlkay Akbaş 0000-0001-6681-9949

Erken Görünüm Tarihi 23 Mayıs 2024
Yayımlanma Tarihi 25 Mayıs 2024
Kabul Tarihi 7 Mart 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 24 Sayı: 2

Kaynak Göster

APA Gürsoy, Ö. B., & Akbaş, İ. (2024). CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY. Ege Academic Review, 24(2), 233-248. https://doi.org/10.21121/eab.1342188
AMA Gürsoy ÖB, Akbaş İ. CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY. eab. Mayıs 2024;24(2):233-248. doi:10.21121/eab.1342188
Chicago Gürsoy, Özgür Burçak, ve İlkay Akbaş. “CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY”. Ege Academic Review 24, sy. 2 (Mayıs 2024): 233-48. https://doi.org/10.21121/eab.1342188.
EndNote Gürsoy ÖB, Akbaş İ (01 Mayıs 2024) CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY. Ege Academic Review 24 2 233–248.
IEEE Ö. B. Gürsoy ve İ. Akbaş, “CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY”, eab, c. 24, sy. 2, ss. 233–248, 2024, doi: 10.21121/eab.1342188.
ISNAD Gürsoy, Özgür Burçak - Akbaş, İlkay. “CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY”. Ege Academic Review 24/2 (Mayıs 2024), 233-248. https://doi.org/10.21121/eab.1342188.
JAMA Gürsoy ÖB, Akbaş İ. CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY. eab. 2024;24:233–248.
MLA Gürsoy, Özgür Burçak ve İlkay Akbaş. “CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY”. Ege Academic Review, c. 24, sy. 2, 2024, ss. 233-48, doi:10.21121/eab.1342188.
Vancouver Gürsoy ÖB, Akbaş İ. CAN SUSTAINABILITY REPORTING MAKE A DIFFERENCE?: A QUALITATIVE ANALYSIS ON SUSTAINABILITY REPORTS OF BIST LISTED AGRI-FOOD COMPANIES IN TURKEY. eab. 2024;24(2):233-48.