Sosyal Denetim Perspektifinden Sürdürülebilirlik Güvence Denetimi (SGD): Kamu Kurumlarındaki Mevcut Durumu ve Geleceği Hakkında Bir Literatür Araştırması

Öz

İşletme ve diğer kuruluşların, toplum veya çıkar grupları ile gerçekleştirdikleri sosyal etkilerin güvenilirliğini ortaya çıkarmaya çalışan sosyal denetim kavramı, son yıllarda Birleşmiş Milletler başta olmak üzere uluslararası kuruluşlar tarafından hedef olarak gösterilen sürdürülebilirlik ilkeleri ile örtüşmektedir. Daha iyi bir gelecek temel hedefiyle ortaya çıkan sürdürülebilirlik ilkeleri, kurumların finansal bilgilerinden ziyade, finansal olmayan bilgilerinin kamuoyuna raporlanması ve denetlenmesi ile ilgilenmektedir. Böylece “Sürdürülebilirlik Güvence Denetimi (SGD)” kavramı, uluslararası kuruluşlarca ortaya konan hedeflere ulaşmada makul güvence sunma potansiyeli nedeniyle, güncel literatürde önemli bir tartışma konusu hâline gelmiştir. Bu çalışmanın amacı; sosyal denetim alanı altında sürdürülebilirlik güvence denetimi kavramını ele alarak, kamu kurumlarında SGD uygulamaları ile uluslararası beklentiler neticesinde ortaya çıkabilecek gelişmeleri incelemektir. Bunun için, Birleşmiş Milletlerin öne sürdüğü “Sürdürülebilir Kalkınma Hedefleri (SKH)” çatısı altında, kamu sektörüne yönelik yapılan çalışmalar incelenmiştir. Literatür analizi sonucunda bulgular; amaç, yöntem ve sonuç açısından sistematik bir şekilde sunulmuş ve değerlendirilmiştir. Elde edilen bulgular doğrultusunda, sürdürülebilirlik güvence denetiminin kamu sektörü başta olmak üzere, tüm alanlarda etkin biçimde uygulanabilmesi için sosyal denetim yaklaşımının kurumsal düzeyde benimsenmesi gerektiği sonucuna ulaşılmıştır. Ayrıca, Sürdürülebilir Kalkınma Hedeflerine (SKH) ulaşılabilmesi için güvence denetimi uygulamalarının, uluslararası muhasebe ve denetim komiteleri tarafından belirlenecek standartlara uygun olarak yürütülmesi ve bu uygulamaların iç denetim ve iç kontrol süreçleri ile entegre edilerek süreklilik kazandırılması gerekliliği ileri sürülmüştür. Buna ek olarak, kamusal alanlarda oluşabilecek çıkar çatışmalarını önleyebilmek adına farklı uzmanlık alanlarını kapsayacak ve güvence sağlayabilecek bağımsız denetim ekiplerinin önemi de vurgulanmıştır.

Anahtar Kelimeler

• Sosyal Denetim
• Sürdürülebilirlik Güvence Denetimi
• Sürdürülebilir Kalkınma Hedefleri
• Kamu Sektörü

Sustainability Assurance Audit (SAA) from Social Audit Perspective: A Literature Review on the Current Status and Future of Public Institutions

Öz

The concept of social auditing, which seeks to reveal the reliability of the social impacts of businesses and other organisations on society or interest groups, intersects with the principles of sustainability that have been targeted in recent years by international organisations, particularly the United Nations. Sustainability principles, which emerged with the fundamental aim of creating a better future, are concerned with the reporting and auditing of non-financial information to the public rather than the financial information of organisations. Thus, the concept of ‘Sustainability Assurance Audit (SAA)’ has become a significant topic of discussion in current literature due to its potential to provide reasonable assurance in achieving the targets set by international organisations. The purpose of this study is to examine the concept of sustainability assurance audit under the field of social auditing and to analyse developments that may arise in public institutions as a result of SAA practices and international expectations. For this purpose, studies conducted for the public sector under the United Nations' Sustainable Development Goals (SDGs) framework were examined. The findings from the literature review were systematically presented and evaluated in terms of purpose, method, and results. Based on the findings, it has been concluded that the social audit approach must be adopted at an institutional level in order for sustainability assurance audits to be effectively implemented in all areas, particularly in the public sector. Moreover, it has been argued that, in order to achieve the Sustainable Development Goals (SDGs), assurance audit practices must be conducted in accordance with standards to be determined by international accounting and auditing committees, and that these practices must be integrated with internal audit and internal control processes to ensure continuity. Additionally, the importance of independent audit teams covering different areas of expertise and providing assurance has been emphasised in order to prevent potential conflicts of interest in public sectors.

Anahtar Kelimeler

• Social Audit
• Sustainability Assurance Audit
• Sustainable Development Goals
• Public Sector

Kaynakça

1. Akdogan, N., Selimoglu, S. K., & Turkcan, M. (2020). Sustainability accounting and corporate social responsibility in Turkey and in its region. Journal of Accounting and Management Information Systems, 19(1), 5-32. http://dx.doi.org/10.24818/jamis.2020.01001
2. Akgemci, T., Çelik, A., & Özgener, Ş. (2001). Sosyal denetim kavramına genel bir yaklaşım (değerlendirme). İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, (23-24), 9-21.
3. Alabdullah, T. T. Y. (2023). How Do Sustainability Assurance, Internal Control, Audit Failures Influence Auditing Practices? Journal of Management, Accounting, General Finance and International Economic Issues, 2(3), 671-688. https://doi.org/10.55047/marginal.v2i3.705
4. Aliyu, S. (2024). Issues in sustainability reporting assurance: evidence from interviews. Sustainability Accounting, Management and Policy Journal, 15(3), 628-653. https://doi.org/10.1108/SAMPJ-07-2023-0457
5. Anisimov, A., & Popova, O. (2019). Some problems with environmental auditing in the Russian Federation. International Journal of Environmental Studies, 76(6), 974–989. https://doi.org/10.1080/00207233.2019.1602951
6. Appiah, M. K., Dordaah, J. N., Sam, A., Yeboah, S. A., & Amaning, N. (2024). Modeling the Influence of Internal Audit Efficacy on Energy Saving Behavior: The Role of Sustainability Audit. SAGE Open, 14(2), https://doi.org/10.1177/21582440241257784
7. Bircan, G. (2025). Bağımsız denetimde yeni paradigma: sürdürülebilirlik güvence denetimi. Sayıştay Dergisi, 35(136), 35-66. https://doi.org/10.52836/sayistay.1613378
8. Bisogno, M., Di Carlo, A., Iuliano, G., & Matonti, G. (2025). Assurance of the sustainability report of municipally-owned entities. Public Money & Management, 45(7), 670-678. https://doi.org/10.1080/09540962.2024.2424407.

9. Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M. C. (2019). Assessing and improving the quality of sustainability reports: The auditors’ perspective. Journal of business ethics, 155, 703-721. https://doi.org/10.1007/s10551-017-3516-4
10. Brusca, I., Bisogno, M., Cohen, S., & Manes-Rossi, F. (2024). New development: Assurance on public sector sustainability reporting—time to be proactive. Public Money & Management, 44(8), 723–726. https://doi.org/10.1080/09540962.2024.2405307
11. Campbell, H. (2005). The rise and rise of Eurep-gap: European re(invention) of colonial food relations? The International Journal of Sociology of Agriculture and Food, 13(2), 1–19. doi:10.48416/ijsaf.v13i2.307.
12. Cappellieri, F., Lombardi, R., Pizzo, M., & Vinciguerra, R. (2025). Environmental reporting in public sector organizations: A review of literature for the future paths of research. Financial Accountability & Management, 41(1), 159-199. https://doi.org/10.1111/faam.12411
13. Courville, S. (2003). Social accountability audits: Challenging or defending democratic governance?. Law & Policy, 25(3), 269-297.https://doi.org/10.1111/j.1467-9930.2003.00151.x
14. Coyne, K. L. (2006). Sustainability auditing. Environmental Quality Management, 16(2), 25-41. DOI: 10.1002/tqem.20119. https://doi.org/10.1002/tqem.20119
15. Dinç, E., & Atasel, O. Y. (2016). Türkiye'deki muhasebe anlayışının gelişim süreci ve mevcut durumun incelenmesi. KTU Sosyal Bilimler Enstitüsü-Sosyal Bilimler Dergisi, 6(12), 267-283.
16. Farneti, F., & Guthrie, J. (2009, June). Sustainability reporting by Australian public sector organisations: Why they report. In Accounting forum 32(2),89-98. https://doi.org/10.1016/j.accfor.2009.04.002.n
17. Ferry, L., & Murphy, P. (2018). What about financial sustainability of local government! —a critical review of accountability, transparency, and public assurance arrangements in England during Austerity. International Journal of Public Administration, 41(8), 619-629. https://doi.org/10.1080/01900692.2017.1292285.
18. Fraser, I. J., Schwarzkopf, J., & Müller, M. (2020). Exploring supplier sustainability audit standards: potential for and barriers to standardization. Sustainability, 12(19), 8223. https://doi.org/10.3390/su12198223
19. Galip, Y., & Gönen, S. (2025). Examination of sustainability disclosures of public sector institutions in Türkİye within the scope of public sector sustainability reporting standards. EDPACS, 70(7), 124–142. https://doi.org/10.1080/07366981.2025.2500213.
20. Gao, S. S., & Zhang, J. J. (2006). Stakeholder engagement, social auditing and corporate sustainability. Business process management journal, 12(6), 722-740. https://doi.org/10.1108/14637150610710891
21. Gray, R., Owen, D., & Adams, C. A. (1996). Accounting & accountability: Changes and challenges in corporate social and environmental reporting (2nd ed.). Routledge.
22. Grossi, G., Hay, D. C., Kuruppu, C., & Neely, D. (2023). Changing the boundaries of public sector auditing. Journal of Public Budgeting, Accounting & Financial Management, 35(4), 417-430. https://doi.org/10.1108/JPBAFM-05-2023-0079
23. Gunningham, N., Kagan, R. A., & Thornton, D. (2003). Shades of green: Business, regulation, and environment. Stanford University Press.
24. Handoko, B. L., & Lindawati, A. S. L. (2020). The importance of sustainability audit report in go public companies sector, in Indonesia. Advances in Science, Technology and Engineering Systems, 5(4), 217-222. http://dx.doi.org/10.25046/aj050427
25. Hariyani, D., Hariyani, P., Mishra, S., & Sharma, M. K. (2025). A review of the structured framework for sustainability audits in manufacturing organizations. Green Technologies and Sustainability, https://doi.org/10.1016/j.grets.2025.100170.
26. Hazaea, S. A., Zhu, J., Khatib, S. F., Bazhair, A. H., & Elamer, A. A. (2022). Sustainability assurance practices: A systematic review and future research agenda. Environmental Science and Pollution Research, 29(4), 4843-4864. https://doi.org/10.1007/s11356-021-17359-9
27. He, X. (2022). Sustainability and accountability in public sector: a legitimacy perspective. Social and Environmental Accountability Journal, 43(1), 84–88. https://doi.org/10.1080/0969160X.2022.2136907
28. Hecimovic A. & Martinov-Bennie N. (2023). Audit report construction: public sector organisation perspectives within a non-financial information context. Journal of Public Budgeting, Accounting & Financial Management, 35(2),172–191, doi: https://doi.org/10.1108/JPBAFM-09-2021-0135
29. Ibrahim, R. & Mohamed, A. S. (2022). "Assessing public sector environmental accountability through performance audit: the case of Maldives. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Badan Pemeriksa Keuangan Republik Indonesia, 8(1), 45-63. https://doi.org/10.28986/jtaken.v8i1.755
30. Jamtsho, C. (2005). Environmental auditing and sustainable development from the perspective of a government auditing. PhD diss., School of Environmental Sciences, University of East Anglia. https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=ed01922e171321c2cf01d48596ef60868730b194.
31. Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (KGK). (2025). Sürdürülebilirlik. https://www.kgk.gov.tr/surdurulebilirlik-sss. Erişim Tarihi: 30.05.2025.
32. Lewis, L. (2000). Environmental audits in local government: a useful means to progress in sustainable development. In Accounting Forum,24(3),296-318.
33. Lodhia, S., Crutzen, N., & Leong, S. (2025). The management, reporting and assurance of the Sustainable Development Goals in local government–an Australian case study. Meditari Accountancy Research, 33(7), 369-384. https://doi.org/10.1108/MEDAR-03-2025-2942.
34. Manes-Rossi, F., Tiron-Tudor, A., Nicolò, G., & Zanellato, G. (2018). Ensuring more sustainable reporting in europe using non-financial disclosure—de facto and de jure evidence. Sustainability, 10(4), 1162. https://doi.org/10.3390/su10041162.
35. Masoud, N. (2025). Moderating Effect of Sustainable Innovation on Internal Audit Effectiveness and Sustainability Auditing Practices: Evidence from Libya’s Public Sector. International Journal of Financial Studies, 13(2), 69. https://doi.org/10.3390/ijfs13020069
36. Montecalvo, M., Farneti, F., & De Villiers, C. (2018). The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money & Management, 38(5), 365-374. https://doi.org/10.1080/09540962.2018.1477675.
37. Montero, A. G., & Le Blanc, D. (2019). The role of external audits in enhancing transparency and accountability for the sustainable development goals. DESA Working Paper No. 157 https://www.un.org/sites/un2.un.org/files/2020/08/1597341825.2797.pdf (Erişim Tarihi 30.11.2025).
38. Moroney, R., & Trotman, K. T. (2016). Differences in auditors' materiality assessments when auditing financial statements and sustainability reports. Contemporary Accounting Research, 33(2), 551-575. https://doi.org/10.1111/1911-3846.12162
39. Morunova, G., Gorbushina, S., Okrepilov, V., & Kuzmina, S. (2018). Sustainable development of municipalities: financial assurance infrastructure. In MATEC web of conferences EDP Sciences. (Vol. 239, p. 08005). https://doi.org/10.1051/matecconf /201823908005.
40. Nitkin, D., & Brooks, L. J. (1998). Sustainability auditing and reporting: The Canadian experience. Journal of Business Ethics, 17(13), 1499-1507.
41. O'Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36(1), 31–52. https://doi.org/10.1016/j.aos.2011.01.002
42. OECD Publishing (2025), “Advancing public sector sustainability reporting: Insights from past reforms”, OECD Papers on Budgeting, No. 2025/05, OECD Publishing, Paris, https://doi.org/10.1787/ad5fb10f-en.
43. Owen, D. L., Swift, T. A., Humphrey, C., & Bowerman, M. (2000). The new social audits: accountability, managerial capture or the agenda of social champions?, European Accounting Review, 9(1), 81-98. https://doi.org/10.1080/096381800407950
44. Özbirecikli, M. (2006). Çevresel etik ve sosyal denetim: Küresel girişimler ve Türkiye’deki uygulamalar üzerine mukayeseli bir inceleme. Muhasebe ve Finansman Dergisi, (31), 62-77.
45. Özçelik, M. (2025). Sürdürülebilirlik raporlarının zorunlu güvence denetimi: bağımsız denetçilerden görüşler, İşletme Araştırmaları Dergisi, 17 (2), 1773-1793. https://doi.org/10.20491/isarder.2025.2064
46. Özerhan, Y., & Sultanoğlu, B. (2018). Sürdürülebilirlik raporu kapsamında çevresel bilgilerin raporlanması ve güvence denetimi. Muhasebe ve Denetime Bakış, 17(53), 55-76.
47. Pereira, E. F., Mendes, N. C. F., Medeiros, G. B., & de Alcantara, L. T. (2024). Audit and sustainability in the public sector: an analysis of international scientific production. Revista de Gestão Social e Ambiental, 18(11), 1-20. https://doi.org/10.24857/rgsa.v18n11-148.
48. Pramukti, A. (2024). Audit and Sustainability: Integrating Environmental Aspects in Auditing. Golden Ratio of Auditing Research, 4(1), 43-55. https://doi.org/10.52970/grar.v4i1.388
49. Reed, M. S. (2008). Stakeholder participation for environmental management: a literature review. Biological Conservation, 141(10), 2417-2431. https://doi.org/10.1016/j.biocon.2008.07.014
50. Rika, N. (2009). What motivates environmental auditing? A public sector perspective. Pacific Accounting Review, 21(3), 304-318. https://doi.org/10.1108/01140580911012520
51. Sevim, Ş., & Bozdoğan, T. (2024). Kamu sektörü muhasebesi alanındaki gelişmeler ve etkin yapılandırılmasına yönelik öneriler. (Edt.) Şerafettin S. Güncel İşletmecilik Araştırmaları-5 içinde, (ss. 87-113). Eğitim Yayınevi: Konya.
52. Simnett, R., & Huggins, A. L. (2015). Integrated reporting and assurance: Where can research add value? Sustainability Accounting, Management and Policy Journal, 6(1), 29–53. https://doi.org/10.1108/SAMPJ-09-2014-0053
53. Soepriadi, D. N., Latuamury, J., & Risakotta, K. A. (2025). Environmental auditing in the public sector: measuring accountability in green public expenditure. Internatıonal Journal of Financial Economics, 2(3), 1003-1020.
54. Sysoieva, I., Pozniakovska, N., Mikluha, O., Pukas, A., & Roleders, V. (2023). Social audit as a tool of civil society aimed at ensuring the sustainability. In IOP Conference Series: Earth and Environmental Science,1126(1),012031. IOP Publishing. https://doi.org/10.1088/1755-1315/1126/1/012031
55. Tetteh, L. A., Agyenim-Boateng, C., & Simpson, S. N. Y. (2023). Institutional pressures and strategic response to auditing implementation of sustainable development goals: The role of public sector auditors. Journal of Applied Accounting Research, 24(2), 403-423. https://doi.org/10.1108/JAAR-05-2022-0101
56. Thottoli, M. M., Islam, M. A., Sobhani, F. A., Rahman, S., & Hassan, M. S. (2022). Auditing and sustainability accounting: A global examination using the Scopus database. Sustainability, 14(23), 16323. https://doi.org/10.3390/su142316323
57. Uzun, Y. (2018). A new perspective in public sector auditing: ethics audit. Muhasebe Bilim Dünyası Dergisi, 20(1): 144-161. https://doi.org/10.31460/mbdd.345884
58. Vander Bauwhede, H., & Van Cauwenberge, P. (2022). Determinants and value relevance of voluntary assurance of sustainability reports in a mandatory reporting context: Evidence from Europe. Sustainability, 14(15), 9795. https://doi.org/10.3390/su14159795
59. Vinšalek-Stipić, V. (2022). The concept and importance of social audit for sustainable community development. In BH ekonomski forum (No. 16, pp. 151-165). Ekonomski fakultet-Univerzitet u Zenici. https://doi.org/10.5937/bhekofor2201151v
60. Wadesango, N., Shanji, B. T., & Sitsha, L. (2025). An analysis of the audit and assurance practices on ensuring the integrity of Sustainable Development Goals in corporate reporting at parastatals. Journal of Economic and Social Development, 12(2), 59-67.
61. Walter, G. R., & Wilkerson, O. (1998). Community sustainability auditing. Journal of Environmental Planning and Management, 41(6), 673-691. https://doi.org/10.1080/09640569811362
62. Yusoff, H.N. & Mohamed, Ahmad & Hadi, A.S. (2016). Sustainable development: What is the role of audit? Journal of Sustainability Science and Management, 11(1), 99-112.