BibTex RIS Kaynak Göster

Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case

Yıl 2016, Cilt: 1 Sayı: 1, 38 - 43, 17.01.2016

Öz

This paper evaluates the trend in sustainability reporting between 2004 and 2014 of Fortune 250 of Turkey.  In order to do this, the websites of each company listed in Fortune 250 were analyzed, and the existence of sustainability report, the companies’ existing webpage including their ideas and vision related to sustainability were also taken into account separately. This study was repeated for the list of Fortune 250 bi yearly from 2004 until 2014. The analysis of Fortune 250 companies of Turkey between 2004-2014 has shown that, compared with 2004, reporting on environmental and social issues has increased significantly. 

Kaynakça

  • (01.01.2016) Sustainability Reporting. [Online]. Available: https://en.wikipedia.org/wiki/Sustainability_reporting
  • (01.01.2016) Online Discussion: Sustainability Reporting-Wednesday 20th April. [Online]. Available:
  • http://www.theguardian.com/sustainable-business/online-panel-discussion-sustainability-reporting
  • B. Ballou, D. Heitger and C. Landes, “The rise of corporate sustainability reporting: A rapidly growing assurance opportunity”, Journal of Accountancy, 202(6), 2005, p.3.
  • A. Kolk, “A Decade of Sustainability Reporting: Developments and Significance,” Int. J. Environment and Sustainable Development, Vol.3, No.1, 2004.
  • J. E. Morhardt, “Corporate social responsibility and sustainability reporting on the internet,” Business strategy and the environment, 19(7), 2010, pp.436-452.
  • P. Rikhardsson, R. Andersen, A. Jacob and H. Bang, “Sustainability reporting on the internet”, Greener management international, (40), 2002, pp.57-75.
  • A. Jose and S-M Lee, “Environmental reporting of global corporations: a content analysis based on website disclosures,” Journal of Business Ethics, 72, 2007, pp.307-321.
  • A. Kolk, “Sustainability, accountability and corporate governance: exploring multinationals' reporting practices,” Business Strategy and the Environment, 17(1), 2008, pp.1-15.
  • P. Perego, “Causes and consequences of choosing different assurance providers: An international study of sustainability reporting,” International Journal of Management, 26(3), 2009, pp.412-425.
  • D. L. Brown, R. P. Guidry and D. M. Patten, “Sustainability reporting and perceptions of corporate reputation: An analysis using Fortune most admired scores,” Advances in Environmental Accounting and Management, 4, 2010, pp.83-104.
  • A. Kolk and P. Perego, “Determinants of the adoption of sustainability assurance statements: an international investigation,” Business Strategy and the Environment, 19(3), 2010, pp.182-198.
  • R. M., Junior, P. J. Best and J. Cotter, “Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon,” Journal of Business Ethics, 120(1), 2014, pp.1-11.
  • (05.10.2015) Sustainability Reports. [Online]. Available:
  • http://www.environmentalleader.com/category/sustainability-reports
  • I. Montiel, “Corporate social responsibility and corporate sustainability separate pasts, common futures,” Organization & Environment, 21(3), 2008, pp. 245-269.
  • (01.01.2016) Bist Sustainability Index. [Online]. Available:
  • http://www.borsaistanbul.com/en/indices/bist-stock-indices/bist-sustainability-index
  • C. Altuntaş ve D. Türker, “Sürdürülebilir tedarik zincirleri: sürdürülebilirlik raporlarının içerik analizi,” Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 14(3), 2012, ss.39-64.
  • L. Kavut, “Kurumsal Yönetim, Kurumsal Sosyal Sorumluluk Ve Çevresel Raporlama: Imkb 100 Şirketlerinin Çevresel Açiklamalarinin Incelenmesi,” YÖNETİM: İstanbul Üniversitesi İşletme İktisadı Enstitüsü Dergisi, (66), 2010, ss.9-43.
  • S. Önce, A. Onay ve G. Yeşilçelebi, “Kurumsal Sürdürülebilirlik Raporlaması ve Türkiye’deki Durum,” Journal of Economics Finance and Accounting, 2 (2), 2015, ss.230-252.
Yıl 2016, Cilt: 1 Sayı: 1, 38 - 43, 17.01.2016

Öz

Kaynakça

  • (01.01.2016) Sustainability Reporting. [Online]. Available: https://en.wikipedia.org/wiki/Sustainability_reporting
  • (01.01.2016) Online Discussion: Sustainability Reporting-Wednesday 20th April. [Online]. Available:
  • http://www.theguardian.com/sustainable-business/online-panel-discussion-sustainability-reporting
  • B. Ballou, D. Heitger and C. Landes, “The rise of corporate sustainability reporting: A rapidly growing assurance opportunity”, Journal of Accountancy, 202(6), 2005, p.3.
  • A. Kolk, “A Decade of Sustainability Reporting: Developments and Significance,” Int. J. Environment and Sustainable Development, Vol.3, No.1, 2004.
  • J. E. Morhardt, “Corporate social responsibility and sustainability reporting on the internet,” Business strategy and the environment, 19(7), 2010, pp.436-452.
  • P. Rikhardsson, R. Andersen, A. Jacob and H. Bang, “Sustainability reporting on the internet”, Greener management international, (40), 2002, pp.57-75.
  • A. Jose and S-M Lee, “Environmental reporting of global corporations: a content analysis based on website disclosures,” Journal of Business Ethics, 72, 2007, pp.307-321.
  • A. Kolk, “Sustainability, accountability and corporate governance: exploring multinationals' reporting practices,” Business Strategy and the Environment, 17(1), 2008, pp.1-15.
  • P. Perego, “Causes and consequences of choosing different assurance providers: An international study of sustainability reporting,” International Journal of Management, 26(3), 2009, pp.412-425.
  • D. L. Brown, R. P. Guidry and D. M. Patten, “Sustainability reporting and perceptions of corporate reputation: An analysis using Fortune most admired scores,” Advances in Environmental Accounting and Management, 4, 2010, pp.83-104.
  • A. Kolk and P. Perego, “Determinants of the adoption of sustainability assurance statements: an international investigation,” Business Strategy and the Environment, 19(3), 2010, pp.182-198.
  • R. M., Junior, P. J. Best and J. Cotter, “Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon,” Journal of Business Ethics, 120(1), 2014, pp.1-11.
  • (05.10.2015) Sustainability Reports. [Online]. Available:
  • http://www.environmentalleader.com/category/sustainability-reports
  • I. Montiel, “Corporate social responsibility and corporate sustainability separate pasts, common futures,” Organization & Environment, 21(3), 2008, pp. 245-269.
  • (01.01.2016) Bist Sustainability Index. [Online]. Available:
  • http://www.borsaistanbul.com/en/indices/bist-stock-indices/bist-sustainability-index
  • C. Altuntaş ve D. Türker, “Sürdürülebilir tedarik zincirleri: sürdürülebilirlik raporlarının içerik analizi,” Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 14(3), 2012, ss.39-64.
  • L. Kavut, “Kurumsal Yönetim, Kurumsal Sosyal Sorumluluk Ve Çevresel Raporlama: Imkb 100 Şirketlerinin Çevresel Açiklamalarinin Incelenmesi,” YÖNETİM: İstanbul Üniversitesi İşletme İktisadı Enstitüsü Dergisi, (66), 2010, ss.9-43.
  • S. Önce, A. Onay ve G. Yeşilçelebi, “Kurumsal Sürdürülebilirlik Raporlaması ve Türkiye’deki Durum,” Journal of Economics Finance and Accounting, 2 (2), 2015, ss.230-252.
Toplam 21 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Muhterem Ensari Bu kişi benim

Melek Erdil Bu kişi benim

Hazal Genç Bu kişi benim

Yayımlanma Tarihi 17 Ocak 2016
Yayımlandığı Sayı Yıl 2016 Cilt: 1 Sayı: 1

Kaynak Göster

APA 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.
AMA Ensari M, Erdil M, Genç H. Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case. EJSDR. Ocak 2016;1(1):38-43.
Chicago Ensari, Muhterem, Melek Erdil, ve Hazal Genç. “Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case”. European Journal of Sustainable Development Research 1, sy. 1 (Ocak 2016): 38-43.
EndNote Ensari M, Erdil M, Genç H (01 Ocak 2016) Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case. European Journal of Sustainable Development Research 1 1 38–43.
IEEE M. Ensari, M. Erdil, ve H. Genç, “Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case”, EJSDR, c. 1, sy. 1, ss. 38–43, 2016.
ISNAD Ensari, Muhterem vd. “Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case”. European Journal of Sustainable Development Research 1/1 (Ocak 2016), 38-43.
JAMA Ensari M, Erdil M, Genç H. Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case. EJSDR. 2016;1:38–43.
MLA Ensari, Muhterem vd. “Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case”. European Journal of Sustainable Development Research, c. 1, sy. 1, 2016, ss. 38-43.
Vancouver Ensari M, Erdil M, Genç H. Trends in Sustainability Reporting Between 2004-2014 by Fortune 250: Turkey Case. EJSDR. 2016;1(1):38-43.