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

Yıl 2023, Cilt: 25 Sayı: MODAVICA Özel Sayısı, 300 - 328, 27.03.2023

Seçil Öztürk

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

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