Women Employees and Gender Equality in Sustainability Reporting: A WEPs-Based Qualitative Content Analysis of BIST Sustaınability Index Companies

Öz

The aim of this study is to examine the types of content related to women employees and gender equality included in corporate sustainability reports, to reveal how this content has evolved over time and across sectors, and to assess whether such disclosures reflect a strategic managerial priority or a corporate legitimacy-oriented discourse within the framework of Stakeholder Theory, with particular attention to the relationship between discourse and practice. Accordingly, the study analyzes the sustainability reports published between 2020 and 2024 by five companies included in the BIST Sustainability Index and operating in different sectors (Enerjisa, Enka, Otokar, Şişecam, and Turkish Airlines). The research adopts a content analysis, one of the qualitative research methods; the data were coded using the MAXQDA software, and the resulting sub-codes were classified under themes structured around the seven principles of the United Nations Women’s Empowerment Principles (WEPs). The findings indicate that the content is predominantly concentrated in the themes of “measurement and reporting” and “non-discrimination,” displaying an overall increasing trend over the five-year period, with notable variations across sectors. However, while quantitative indicators and formal policies are extensively emphasized, more comprehensive and transformative practices remain limited. In this respect, the study contributes to the literature by jointly highlighting prevailing trends and structural limitations in the empowerment of women employees within sustainability reporting, offering evidence from the Turkey context.

Anahtar Kelimeler

• Sustainability Reporting
• Gender Equality
• Women’s Empowerment Principles (WEPs)
• Stakeholder Theory
• Content Analysis

SÜRDÜRÜLEBİLİRLİK RAPORLAMASINDA KADIN ÇALIŞANLAR VE TOPLUMSAL CİNSİYET EŞİTLİĞİ: BIST SÜRDÜRÜLEBİLİRLİK ENDEKSİ ŞİRKETLERİNİN WEPs TEMELLİ NİTEL İÇERİK ANALİZİ

Öz

Bu çalışmanın amacı, işletmelerin sürdürülebilirlik raporlarında kadın çalışanlar ve toplumsal cinsiyet eşitliğine yönelik hangi içeriklerin yer aldığını incelemek, bu içeriklerin yıllar itibariyle ve sektörler arasında nasıl değiştiğini ortaya koymak ve Paydaş Teorisi çerçevesinde söz konusu içeriklerin stratejik bir yönetim önceliğini mi yoksa kurumsal meşruiyet odaklı bir söylemi mi yansıttığını, söylem ve eylem arasındaki ilişki bağlamında değerlendirmektir. Bu doğrultuda çalışmada, BIST Sürdürülebilirlik Endeksi’nde yer alan ve farklı sektörlerde faaliyet gösteren beş şirketin (Enerjisa, Enka, Otokar, Şişecam ve THY) 2020–2024 yılları arasında yayımladıkları sürdürülebilirlik raporları incelenmiştir. Araştırma, nitel araştırma yöntemlerinden biri olan içerik analiziyle yürütülmüş, veriler MAXQDA programı kullanılarak kodlanmış ve elde edilen alt kodlar, BM Kadının Güçlenmesi Prensipleri’nin (WEPs) yedi prensibi temel alınarak oluşturulan temalar altında sınıflandırılmıştır. Bulgular, içeriklerin ağırlıklı olarak “ölçüm ve raporlama” ile “ayrımcılığın önlenmesi” temalarında yoğunlaştığını, son beş yılda genel bir artış eğilimi gösterdiğini ve bu eğilimin sektörler arasında farklılaştığını ortaya koymaktadır. Bununla birlikte şirketlerin bu alanı büyük ölçüde ölçülebilir göstergeler ve kurumsal politikalar üzerinden ele aldığı, buna karşılık daha bütüncül ve dönüştürücü uygulamaların sınırlı kaldığı görülmektedir. Çalışma bu yönüyle sürdürülebilirlik raporlarında kadın çalışanların güçlendirilmesine ilişkin mevcut eğilimleri ve yapısal sınırları birlikte ele alarak, literatüre Türkiye bağlamında katkı sunmaktadır.

Anahtar Kelimeler

• Sürdürülebilirlik Raporlaması
• Cinsiyet Eşitliği
• Kadının Güçlenmesi Prensipleri (WEPs)
• Paydaş Teorisi
• İçerik Analizi

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