AN EMPRICAL STUDY FOR DETERMINING THE COMPLIANCE OF SUSTAINABILITY REPORTS PUBLISHED IN TURKEY WITH STANDARS PUBLISHED BY GLOBAL REPORTING INITIATIVE (GRI)

Yıl 2016, Cilt: 18 Sayı: 2, 393 - 420, 30.06.2016

Seçkin Gönen Bilal Solak

Öz

Thanks to rapid advances in communication technologies, consumers and investors have become more sensitive to environmental issues. Therefore, businesses started to pay attention to the price of products purchased, their profits as well as their environmental awareness. In the context of these developments, businesses have begun to publish their sustainability reports on behalf of their consumers and investors. In this paper, sustainability reports of companies operating in Turkey were studied and interpreted by means of content analysis. As a result, the findings of study revealed that sustainability reports are not at sufficient level in terms of independent audit and there are deficiencies in compliance with the GRI-G4 Standards.

Anahtar Kelimeler

Sustainability, Sustainability Reports, GRI

TÜRKİYE’DE YAYINLANAN SÜRDÜRÜLEBİLİRLİK RAPORLARININ GLOBAL REPORTING INITIATIVE (GRI) TARAFINDAN YAYINLANAN STANDARTLARA UYUMUNUN TESPİTİNE YÖNELİK AMPRİK BİR ÇALIŞMA

Öz

İletişim teknolojilerinin gelişmesi ile birlikte tüketiciler ve yatırımcılar çevresel etkilere daha duyarlı hale gelmiş, aldığı ürün veya menkul kıymetin fiyatı ve getirisinin yanında işletmenin çevresel duyarlılığına da dikkat etmeye başlamıştır. İşletmeler bu durum karşısında tüketicilere ve yatırımcılara yönelik sürdürülebilirlik raporları yayınlamaya başlamışlardır. Çalışmamızda, Türkiye’de faaliyet gösteren şirketler tarafından yayınlanan sürdürülebilirlik raporları içerik analiz yöntemi ile analiz edilip sonuçlar yorumlanmıştır. Çalışmamızın sonucunda, sürdürülebilirlik raporlarının bağımsız denetiminin yetersiz olduğu ve ayrıca GRI-G4 standartlarına uyumda yetersizlikler olduğu tespit edilmiştir.

Anahtar Kelimeler

Sürdürülebilirlik, Sürdürülebilirlik Raporları, GRI

Kaynakça

• Asia Development Bank. 2012. World Sustainable Development Timeline.
• Bansal, P. and R. D. J. Mark. 2014. “Business sustainability: It is about time”, Strategic Organization, 12(1).
• Basiago, A. D. 1999. “Economic, Social and Environmental Sustainability in Development Theory and Urban Planning Practice”, The Environmentalist ,19.
• Caymaz, E., S. Soran, F. ve Erenel. 2014. “The Relationship in between Corporate Sustainability and Corporate Social Responsibility in Business: Global Compact Turkey”, Journal of Management, Marketing and Logistics,1(3).
• Dyllick, T., K. Hockerts. 2002. “Beyond the Case for Corporate Sustainability”, Business Strategy and the Environment.
• Dutta S., A. R Lawson, and J. D. Marcinko. 2016. “A Management Control System to Support Corporate Sustainability Strategies”, Advances in Accounting, Incorporating Advances in International Accounting.
• Ergüden, E.A., C.T. Kaya. 2014. “Deficiencies of Turkish SMEs with Regard to Sustainability, Corporate Governance and Accounting Policies”, Journal of Business, Economics and Finance, 3(1).
• Fauzi, H., S. Goran and A. R. Azhar. 2010. “Triple Bottom Line as Sustainable Corporate Performance”, Sustainability, 2.
• Feijoo, B F., S. Romero and S Ruiz. 2014. ” Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framwork”, Journal of Business Ethics, 122.
• Fonseca, A., M. McAllister, and P. Fitzpatrick. 2014. “Sustainability Reporting Among Mining Corporations: A Constructive Critique of the GRI Approach”, Journal of Cleanar Production, 84.
• Hahn, T., P. Lutz, P. Jonatan and F. Frank. 2015. “Cognitive Frames in Corporate Sustainability: Managerial Sensemaking with Paradoxical and Business Case Frames”, Academy of Management Review , 4015.
• Higgins C, J. M. Markus and G. Bernadine. 2015. “The Uptake of Sustainability Reporting in Australia”, Journal of Business Ethics ,129.
• Higgins, C. and C. Brian. 2016. “Improving How Sustainability Reports Drive Change: A Critical Discourse Analysis”, Journal of Cleaner Production.
• James, M. L. 2015. “The Benefits of Sustainability and Integrated Reporting: An Investigation of Accounting Majors Perceptions”, Journal of Legal, Ethical and Regulatory Issues, 18(1).
• Jones, P., C. Daphne and H. David. 2016. “Materiality in Corporate Sustainability Reporting within UK Retailing”, Journal of Public Affairs,16(1).
• Junior, R. M., J.B. Peter and C. Julie. 2014. “Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon”, J Bus Ethics, 120.
• Karataş Çetin Ç., S. Varan, C. Fışkın Solak. 2015. Sürdürülebilirlik Raporlamasında Paydaş Katılımı: Türkiye’deki Firmaların Analizi, Ege Stratejik Araştırmalar Dergisi, 6(1).
• Keijzers, G. 2002. “The Transition to the Sustainable Enterprise”, Journal of Cleaner Production, 10.
• Klaus D. and E. Margot. 2005. “Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower”, Global Environmental Politics, 10(3).
• Morimoto, R., J. Ash and C. Hope. 2005. “Corporate Social Responsibility Audit:From Theory to Practice”, Journal of Business Ethics.
• Nickell, E. B. and W.R. Robin. 2014. “The Public Interest Imperative in Corporate Sustainability Reporting Research”, Accounting and the Public Interest, 14.
• Özcelik, F., B. Avci Özturk and S. Gürsakal. 2015.“Corporate Sustainability: A Research on Firms That Issue Sustainability Reports in Turkey”, Business and Economics Research Journal, 6(3).
• Öztürk C. 2016. “Gökyüzünün Hakimleri: Bazı Avrupa Hava Yolu Şirketlerinin Kurumsal Sosyal Sorumluluk Uygulamalarının Çevresel Açıdan İncelenmesi”, World of Accounting Science, 18.
• Pojasek, B. Robert. 2007. “A Framework for Business Sustainability”, Enviromental Quality Management, 17(2).
• Raluca, D. O. .2013. “The Strategic Importance of Corporate Responsibility and Sustainability In Banking”, Annals of The Constantin Brancusi University of Targu Jiu, 1.
• Russell, D. 2014. “Corporate Sustainability: Accounting Standards vs Tax By Design”, Social Responsibility Journal, 10(3).
• Schneider A. 2015. “Reflexivity in Sustainability Accounting and Managment: Transcending the Economic Focus of Corporate Sustainability”, J Bus Ethics, 127.
• Seele, P. 2016. “Digitally Unified Reporting: How XBRL-Based Real Time Transparency Helps in Combininig Integrated Sustainability Reporting and Performance Control”, Journal of Cleaner Production.
• Spangenberg, J. H. 2015.“The Corporate Human Development Index CHDI: A Tool For Corporate Social Sustainability Management and Reporting”, Journal of Cleaner Production.
• Tanimoto K. And K. Suzuki. 2005. “ Corporate Social Responsibility in Japan: Analyzing The Participating Companies in Global Reporting Initiative”, Working Paper.
• Turkey’s Sustainable Development Report. 2012. Claiming the Future, Ministry of Development, June Ankara.
• White G. 2005. “How to Report a Company’s Sustainability Activities”, Management Accounting Quarterly, 7(1).
• Witjes, S, W. J. V. Vermeulen, and J. M. Crameri. 2016. “Exploring Corporate Sustainability Integration into Business Activities. Experiences from 18 Small and Medium Sized Enterprises in the Netherlands”, Journal of Cleaner Production.
• http://database.globalreporting.org (Access Date: 17.03.2016).
• www.globalreporting.org (Access Date: 17.03.2016).
• https://www.globalreporting.org/standards/g4/Pages/default.aspx. (GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf) (Access Date: 20.04.2016).
• www.kurumsalsurdurulebilirlik.com (Access Date: 12.03.2016).