TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ

Öz

Bu çalışmanın amacı, kurumsal raporlarda Sürdürülebilir Kalkınma Hedefi (SKH) açıklamaları konusunu irdelemek ve Türkiye’de entegre raporlarda SKH açıklama (raporlama) kalitesini araştırmaktır. Bu amaçla, literatür incelenmiş, imalat ve bankacılık sektörlerinde entegre raporlama yapan 18 şirketin 2021 yılı entegre raporları içerik analizi yöntemiyle değerlendirilmiştir. Sonuçlara göre, şirketlerin entegre raporlarında SKH açıklama kalitesi yüksektir ve sektörel olarak önemli farklılık bulunmamaktadır. Her iki sektörde de yoğunlaşılan SKH’ler “insana yakışır iş ve ekonomik büyüme”, “sanayi, yenilikçilik ve alt yapı”, “iklim eylemi” ve “amaçlar için ortaklıklar” olmuştur. Bankacılık sektöründe “nitelikli eğitim” ve “eşitsizliklerin azaltılması”, imalat sektöründe “sorumlu üretim ve tüketim” hedefleri öne çıkmaktadır.

Anahtar Kelimeler

• Sürdürülebilir Kalkınma Hedefleri
• Entegre Raporlama
• SHK Açıklama Kalitesi

Kaynakça

1. Adams, C. A. (2017). The sustainable development goals, integrated thinking and the integrated report. IIRC, ICAS, Green Economy Coalition. https://www.integratedreporting.org/wp-content/uploads/2017/09/SDGs-and-the-integrated-report_full17.pdf (Erişim: 02.07.2021)
2. Adams, C. A., Druckman, P. B. & Picot, R. C. (2020). Sustainable Development Goals Disclosure (SDGD) Recommendations. Chartered Accountants ANZ, ICAS, IFAC, IIRC and WBA: ACCA. https://www.scaak.org/uploads/files/2020/February/07/Adams_Druckman_Picot_2020_Final_SDGD_Recommendations1581066540.pdf (Erişim Tarihi: 16.07.2022)
3. Alptekin, C. & Can, İ. (2021). Entegre Raporlamanın Sürdürülebilir Kalkınma ve İşletmeler Üzerindeki Etkisine İlişkin Kavramsal Çerçeve. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 11 (2), 781-803. https://doi.org/10.18074/ckuiibfd.1007561
4. Bebbington, J., Russell, S. & Thomson, I. (2017). Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting, 48, 21-34. https://doi.org/10.1016/j.cpa.2017.06.002
5. Bebbington, J. & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Auditing & Accountability Journal, 31(1), 2-24. https://doi.org/10.1108/AAAJ-05-2017-2929
6. Berrone P., Ricart J.E., Duch A.I., Bernardo V., Salvador J., Piedra Peña J. & Rodríguez Planas M. (2019). EASIER: An Evaluation Model for Public–Private Partnerships Contributing to the Sustainable Development Goals. Sustainability, 11(8), 2339. https://doi.org/10.3390/su11082339
7. Biermann, F., Kanie, N., & Kim, R. E. (2017). Global governance by goal-setting: the novel approach of the UN Sustainable Development Goals. Current Opinion in Environmental Sustainability, 26, 26-31. https://doi.org/10.1016/j.cosust.2017.01.010
8. Bose, S., & Khan, H. Z. (2022). Sustainable development goals (SDGs) reporting and the role of country-level institutional factors: An international evidence. Journal of Cleaner Production, 335, 130290. https://doi.org/10.1016/j.jclepro.2021.130290

9. Chagas, E. J. M., Albuquerque, J. L., Maia Filho, L. F. A., & Ceolin, A. C. (2022). Sustainable development, disclosure to stakeholders and the Sustainable Development Goals: Evidence from Brazilian banks' non-financial reports. Sustainable Development, 30(6), 1975– 1986. https://doi.org/10.1002/sd.2363
10. Erin, O.A., Bamigboye, O.A. & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761-789. https://doi.org/10.1108/JAEE-02-2020-0037
11. García-Sánchez, I.-M., Aibar-Guzmán, B., Aibar-Guzmán, C. & Rodríguez-Ariza, L. (2020). “Sell” recommendations by analysts in response to business communication strategies concerning the Sustainable Development Goals and the SDG compass. Journal of Cleaner Production, 255, 1–12. https://doi.org/10.1016/j.jclepro.2020.120194
12. GRI (2015). Global Compass: The Guide for business action on the SDGs. GRI, UN Global Compact, WBCSD. https://sdgcompass.org (Erişim Tarihi: 15.07.2022)
13. GRI & UN Global Compact (2018). Sürdürülebilir kalkınma amaçları’nın kurumsal raporlamaya entegrasyonu: Uygulama rehberi.https://www.unglobalcompact.org/(Erişim Tarihi: 25.01.2023).
14. Gunawan, J., Permatasari, P., & Tilt, C. (2020). Sustainable development goal disclosures: Do they support responsible consumption and production?. Journal of Cleaner Production, 246, 118989. https://doi.org/10.1016/j.jclepro.2019.118989
15. Haffar, M., & Searcy, C. (2018). Target‐setting for ecological resilience: Are companies setting environmental sustainability targets in line with planetary thresholds?. Business Strategy and the Environment, 27(7), 1079-1092. https://doi.org/10.1002/bse.2053
16. Hummel K. & Szekely, M. (2022). Disclosure on The Sustainable Development Goals – Evidence From Europe. Accounting in Europe, 19(1), 152-189, doi: 10.1080/17449480.2021.1894347
17. IIRC (2021). Uluslararası entegre raporlama çerçevesi http://www.entegreraporlamatr.org/tr/images/pdf/IIRC-TR.pdf (Erişim: 10.07.2021)
18. Ike, M., Donovan, J. D., Topple, C., & Masli, E. K. (2019). The process of selecting and prioritising corporate sustainability issues: Insights for achieving the Sustainable Development Goals. Journal of Cleaner Production, 236, 117661. https://doi.org/10.1016/j.jclepro.2019.117661
19. Kanie, N., Bernstein, S., Biermann, F., & Haas, P. M. (2017). Introduction: Global governance through goal setting. In Norichika Kanie and Frank Biermann (Ed.) In Governing through goals: Sustainable development goals as governance innovation (pp. 1-28). The MIT Press.
20. Kolk, A., Kourula A. & Pisani, N. (2017). Multinational enterprises and the Sustainable Development Goals: What do we know and how to proceed?. Transnational Corporations, 24(3), 9 – 32. https://unctad.org/system/files/official-document/diaeia2017d4a2_en.pdf
21. KPMG (2017). Sustainable Development Goals: Leveraging CSR to Achive SDGs. SDG_New_Final_Web.pdf (assets.kpmg) (Erişim Tarihi: 01.07.2022)
22. KPMG (2018). How to report on the SDG: what good looks like and why it matters. https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/02/how-to-report-on-sdgs.pdf (Erişim Tarihi: 10.02.2023)
23. KPMG (2020). The time has come: the KPMG survey of sustainability reporting 2020. https://assets.kpmg/content/dam/kpmg/xx/pdf/2020/11/the-time-has-come.pdf (Erişim Tarihi: 12.07.2022)
24. Kurnaz, L. (2022). 19.Uluslararası Muhasebe Konferansı Açılış Oturumu, 22-25 Eylül, Eskişehir.
25. Li, L., Xia, X. H., Chen, B., & Sun, L. (2018). Public participation in achieving sustainable development goals in China: Evidence from the practice of air pollution control. Journal of Cleaner Production, 201, 499-506. https://doi.org/10.1016/j.jclepro.2018.08.046
26. Lodhia, S., Kaur, A. & Kuruppu, S.C. (2022).The disclosure of sustainable development goals (SDGs) by the top 50 Australian companies: substantive or symbolic legitimation?. Meditari Accountancy Research, ahead-of-print. https://doi.org/10.1108/MEDAR-05-2021-1297
27. Mio, C., Panfilo, S., & Blundo, B. (2020). Sustainable development goals and the strategic role of business: A systematic literature review. Business Strategy and the Environment, 29(8), 3220-3245. https://doi.org/10.1002/bse.2568
28. Monteiro, S., Ribeiro, V., & Lemos, K. (2020). Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals: Evidence From the Portuguese Stock Market. In I. Paiva & L. Carvalho (Eds.), Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance (134-151). IGI Global. https://doi.org/10.4018/978-1-7998-2128-1.ch007
29. Palmer, T. B., & Flanagan, D. J. (2016). The sustainable company: looking at goals for people, planet and profits. Journal of Business Strategy, 37(6), 28-38. https://doi.org/10.1108/JBS-09-2015-0095
30. Rockström, J. (2021, June 16). Protecting planetary boundaries: aligning the SDGs to ensure humankind’s future. https://sdg-action.org/protecting-planetary-boundaries-aligning-the-sdgs-to-ensure-humankinds-future/ (Erişim Tarihi: 01.07.2022)
31. Rosati, F.& Faria, L., (2019a). Addressing the SDGs in sustainability reports: the relationship with institutional factors. Journal of Cleaner Production, 215(1), 1312-1326. https://doi.org/10.1016/j.jclepro.2018.12.107.
32. Rosati, F. & Faria, L.(2019b). Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588– 597. https://doi.org/10.1002/csr.1705
33. Sardianou, E., Stauropoulou, A., Evangelinos, K., & Nikolaou, I. (2021). A materiality analysis framework to assess sustainable development goals of banking sector through sustainability reports. Sustainable Production and Consumption, 27, 1775-1793. https://doi.org/10.1016/j.spc.2021.04.020
34. Schramade, W. (2017). Investing in the UN sustainable development goals: Opportunities for companies and investors. Journal of Applied Corporate Finance, 29(2), 87-99. https://doi.org/10.1111/jacf.12236
35. Stewart, R., Fantke, P., Bjørn, A., Owsianiak, M., Molin, C., Hauschild, M. Z., & Laurent, A. (2018). Life cycle assessment in corporate sustainability reporting: Global, regional, sectoral, and company‐level trends. Business Strategy and the Environment, 27(8), 1751-1764. https://doi/10.1002/bse.2241
36. Sultanoğlu, B. & Akdoğan, N. (2020). IIRC çerçevesi kapsamında entegre raporlardaki içerik öğelerinin Türkiye ve uluslararası karşılaştırılması ve entegre raporların düzenlenmesinde sürdürülebilirlik raporlarındaki bilgilerin kullanımı. Muhasebe Bilim Dünyası Dergisi, MODAV 16. Uluslararası Muhasebe Konferansı Özel Sayısı, 20-46. DOI: 10.31460/mbdd.646683
37. Tiltay, M. A., Öz, M. & Tepe, M. E. (2021). Sürdürülebilir Kalkınma Amaçları Bağlamında Kurumsal Sosyal Sorumluluk Uygulamaları: Türkiye’de Mevcut Durum ve Eğilimler. Optimum Ekonomi ve Yönetim Bilimleri Dergisi, 8(2), 351-372. DOI: 10.17541/optimum.897786
38. Topple, C., Donovan, J.D., Masli, E.K. & Borgert, T., (2017). Corporate sustainability assessments: MNE engagement with sustainable development and the SDGs. Transnational Corporations, 24(3), 61-71.
39. Trucco, S., Demartini, M.C. & Beretta, V. (2021). The reporting of sustainable development goals: is the integrated approach the missing link?. SN Bus Econ, 1(35), 1-13.
40. Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617-1629. https://doi.org/10.1002/csr.1910
41. United Nations General Assembly. (2015). Resolution adopted by the General Assembly on 25 September 2015 (A/RES/ 70/1). https://documents-dds-ny.un.org/doc/UNDOC/GEN/N15/291/89/PDF/N1529189.pdf?OpenElement (Erişim Tarihi: 25.07.2022)
42. Value Reporting Foundation (t.y.) https://www.integratedreporting.org/resource/sdgs-integrated-thinking-and-the-integrated-report/ (Erişim Tarihi: 20.07.2022)
43. WBCSD. (t.y.) https://sdghub.com/project/the-sustainable-development-goals-integrated-thinking-and-the-integrated-report/ (Erişim Tarihi: 20.07.2022)
44. Whittingham, K. L., Earle, A. G., Leyva-de la Hiz, D. I., & Argiolas, A. (2023). The impact of the United Nations Sustainable Development Goals on corporate sustainability reporting. BRQ Business Research Quarterly, 26(1), 45–61. https://doi.org/10.1177/23409444221085585
45. Witte, C.& Dilyard, J. (2017). Guest editors’ introduction to the special issue: the contribution of multinational enterprises to the Sustainable Development Goals. Transnational Corporations, 24(3),1-8. https://unctad.org/system/files/official-document/diaeia2017d4a1_en.pdf