SÜRDÜRÜLEBİLİRLİK RAPORLAMASINDA İNSAN SERMAYESİNİN YERİ ÜZERİNE BİR DEĞERLENDİRME

Öz

İşletmeler yalnızca üretim yapmayı ve kâr elde etmeyi değil, aynı zamanda toplumsal, sosyal, çevresel ve ekonomik faydalar yaratmayı da amaçlamaktadır. İşletmeler bu amaçlarını gerçekleştirirken sürdürülebilirlik raporları ile sürdürülebilir kalkınmaya yönelik yönetimsel süreçlerindeki durumlarını ve şeffaflığı da sağlayabilmeyi önemsemektedir. Sürdürülebilir kalkınma konusunda kilit unsurlardan biri ise insan sermayesidir. İlgili amaçlara ulaşabilmek için insan sermayesine yatırım yapmak önemli görülmektedir. Bu çalışma, sürdürülebilirlik raporlamaları çerçevesinde entelektüel sermayenin önemli bir bileşeni olan insan sermayesinin işletmeler açısından mevcut durumunu analiz etmeyi amaçlamaktadır. Özellikle çalışmada, Borsa İstanbul (BIST) Sürdürülebilirlik Endeksi’nde yer alan işletmelerin paylaşmış oldukları kamuya açık verileri ve raporları incelenerek; cinsiyete göre çalışan profili, eğitim ve geliştirme süreçleri, kariyer geliştirme, çalışan bağlılığı, yetenek yönetimi, iş sağlığı ve güvenliği, çeşitlilik ve kapsayıcılık gibi göstergelerin ne derece raporlandığı içerik analizi yöntemiyle değerlendirilmiştir. Bu analiz, Kamu Gözetimi Kurumu (KGK) tarafından yayımlanan ve 2024 itibarıyla zorunlu hale gelen Türkiye Sürdürülebilirlik Raporlama Standartları (TSRS) öncesindeki gönüllü uygulamalara dair önemli bir temel durum tespiti sunmakta ve raporlanan finansal olmayan metriklerin gelecekteki güvence denetimleri açısından çıkarımlar barındırmaktadır.

Anahtar Kelimeler

• Sürdürülebilirlik
• İnsan Sermayesi
• BIST Sürdürülebilirlik Endeksi
• Finansal Olmayan Raporlama
• Güvence Denetimi

AN EVALUATION OF HUMAN CAPITAL WITHIN THE CONTEXT OF SUSTAINABILITY REPORTING

Öz

Businesses aim not only to produce goods and services and generate profits, but also to create social, environmental, and economic benefits. In achieving these goals, businesses prioritize sustainability reporting to ensure transparency in their management processes for sustainable development. Human capital is a key element of sustainable development; investing in human capital is considered crucial to achieving these goals. This study aims to analyze the current status of human capital, a crucial component of intellectual capital, within the framework of sustainability reporting. Specifically, the study examines publicly available data and reports shared by businesses in the BIST Sustainability Index. Content analysis was used to assess the extent to which indicators such as employee profile by gender, training and development processes, career development, employee engagement, talent management, occupational health and safety, and diversity and inclusion are reported. This analysis also provides an important baseline assessment of voluntary practices prior to the Turkish Sustainability Reporting Standards (TSRS), published by the Public Oversight Accounting and Auditing Standards Authority (KGK), which became mandatory from 2024. The findings hold significant implications for the future assurance of non-financial metrics.

Anahtar Kelimeler

• Sustainability
• Human Capital
• BIST Sustainability Index
• Non-Financial Reporting
• Assurance Audit

Kaynakça

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