THE ACCOUNTING ASPECT OF SUSTAINABILITY REPORTING: CONTENT ANALYSIS

Öz

Sustainability reporting is an important reporting tool that provides stakeholders with financial and non-financial information about businesses. Accounting information systems play a fundamental role in preparing the financial and non-financial information presented in sustainability reporting. The aim of this study is to examine the scope and content of accounting-related disclosures in the sustainability reports published by BIST-30 companies in 2024. The study utilized content analysis methodology; explanations regarding the accounting dimension were examined under seven themes: investment, expenditure and financing, performance measurement, financial performance, risk management, standards and reporting frameworks, governance and internal control, and auditing. The coding process was carried out using MAXQDA 2024 software. The findings show that sustainability reports significantly include disclosures regarding sustainability investments and expenditures, green financing, performance indicators, and climate risks. It has also been determined that explanations regarding the measurement, recording, control, and reporting processes related to the accounting information system are included in the reports. This study examines the accounting dimension of sustainability reporting and presents empirical findings regarding BIST-30 companies in the Turkish context.

Anahtar Kelimeler

• Accounting
• sustainability reporting
• content analysis

SÜRDÜRÜLEBİLİRLİK RAPORLAMASININ MUHASEBE BOYUTU: İÇERİK ANALİZİ

Öz

Sürdürülebilirlik raporlaması, işletmelerin finansal ve finansal olmayan bilgilerini paydaşlara sunan önemli bir raporlama aracıdır. Sürdürülebilirlik raporlamasında sunulan finansal ve finansal olmayan bilgilerin hazırlanmasında muhasebe bilgi sistemi temel bir rol oynamaktadır. Bu çalışmanın amacı, BIST-30 şirketlerinin 2024 yılında yayımladıkları sürdürülebilirlik raporlarında muhasebe boyutuna ilişkin açıklamaların kapsamını ve içeriğini incelemektir. Araştırmada içerik analizi yöntemi kullanılmış; muhasebe boyutuna ilişkin açıklamalar yatırım, harcama ve finansman, performans ölçümü, finansal performans, risk yönetimi, standartlar ve raporlama çerçeveleri, yönetişim ve iç kontrol ile denetim olmak üzere yedi tema altında incelenmiştir. Kodlama süreci MAXQDA 2024 yazılımı kullanılarak yürütülmüştür. Bulgular, sürdürülebilirlik raporlarında sürdürülebilirlik yatırımları ve harcamaları, yeşil finansman, performans göstergeleri ve iklim risklerine ilişkin açıklamalara önemli ölçüde yer verildiğini göstermektedir. Ayrıca muhasebe bilgi sistemiyle ilişkili ölçme, kaydetme, kontrol ve raporlama süreçlerine yönelik açıklamaların raporlarda yer aldığı belirlenmiştir. Bu çalışma, sürdürülebilirlik raporlamasının muhasebe boyutunu incelemekte ve Türkiye bağlamında BIST-30 şirketlerine ilişkin ampirik bulgular sunmaktadır.

Anahtar Kelimeler

• MUHASEBE
• SÜRDÜRÜLEBİLİRLİK RAPORLAMASI
• İÇERİK ANALİZİ

Kaynakça

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