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SÜRDÜRÜLEBİLİRLİK RAPORLARINA VERİLEN GÜVENCE BEYANLARININ İÇERİK ANALİZİ

Yıl 2019, Cilt: 19 Sayı: 58, 25 - 50, 01.10.2019

Öz

Sürdürülebilirlik raporlarına ilişkin güvence denetimi, sürdürülebilirlik raporundaki finansal olmayan bilgilerin doğruluğuna dair güvence raporu sunmaktadır. Son dönemlerde, sürdürülebilirlik raporlarını güvence beyanı ile sunan şirketlerin sayısı artmaktadır. Büyüyen bu hizmet, gelişim aşamasında olan finansal olmayan bilgi piyasasının oluşturulmasını desteklemektedir. Bu çalışmanın amacı sürdürülebilirlik raporlarına verilen güvence beyanlarını inceleyip, güvence denetimini gerçekleştiren uzman şirketler ile denetim şirketlerinin sunduğu güvence beyanlarındaki farklılıkları ortaya koymaktır. Çalışma, güvence beyanlarına uygulanmak için literetürden geliştirilmiş tümdengelimli içerik analizinden oluşmaktadır. Araştırmada kurumsal sürdürülebilirlik portalına ve Borsa İstanbul Sürdürebilirlik Endeksine kayıtlı şirketler tarafından yayınlanan sürdürülebilirlik raporlarındaki güvence beyanları analiz edilmiştir. Yapılan analizlerin sonucunda uygulanan güvence denetimi standartları, denetim prosedürleri ve sürdürebilirlik raporunda güvence altına alınan seçili bilgiler, güvence denetimini sunan taraflar açısından farklılıklar gösterdiği saptanmıştır. Güvence raporu uzman şirketleri tarafından verildiğinde sadece çevresel bilgilerin güvence altına alındığı, denetim şirketleri tarafından gerçekleştiğinde ise sürdürebilirlik raporunda hem ekonomik, hem sosyal ve hem de çevresel bilgilere güvence verildiği ortaya konulmuştur

Kaynakça

  • AA1000 Assurance Standard 2008. London: AccountAbility. ACCA, “Reporting, Sustainability Brie- fing Paper 1”, www2.accaglobal.com/documents/ rsb2.pdf, [Erişim tarihi: 23.11.2018].
  • AA1000 Accountability Principles 2018. London: Accountability. https://www.accountability.org/ wp-content/uploads/2018/05/AA1000_Accountabılıty_ Prıncıples_2018_Single_Pages.pdf [Erişim ta- rihi: 23.11.2018].
  • Ackers, B. ve Heerden, B. (2015), “Can a conceptual framework for corporate social responsibility [CSR] assurance be developed?”, Corporate Ownership and Control, S.12(4), s.8-23.
  • Altıntaş, N.N. (2011), Bağımsız Denetim ve Vergi Denetimi Dışındaki Güvence Hizmetleri, Türkmen Kitabevi, İstanbul.
  • Aras, G. ve Crowther, D. (2008), “Governance and Sustainability: An Investigation into Relationship between Corporate Governance and Corporate Sustainability”, Management Decision, S.46(3), s.433- 448.
  • Adams, C.A. ve Frost, G.R. (2008), “Integrating Sustainability Reporting into Management Practices”, Account Forum, S.32(4), s.288-302.
  • Blair, M. M., Williams C. A. ve Li-Wen Lin, (2008), “The New Role for Assurance Services in Global Commerce”, Journal of Corporation Law, S.33(2), s.325-360.
  • Dinç, E. ve Atabay, E. (2016), “Güvence Denetim Standartlari ve Güvence Denetim Süreci”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, S.21(5), s.1527-1541.
  • Erdoğan, M. (2002), “Muhasebe, Denetim ve Bağımsız Denetimin Gerekliliği”, Doğuş Üniversitesi Dergisi, S.5, s.51-63.
  • Fuhrmann, S., Christian, O., Elisabeth, L. ve Thomas W.G. (2017), “The contents of assurance state- ments for sustainability reports and information asymmetry”, Accounting and Business Research, S.47, s.369-400.
  • Gürtürk, A - Hahn, R (2016), “An Empirical Assessment of Assurance Statements in Sustainability Reports: Smoke Screens or Enlightening İnformation?”, Journal of Cleaner Production, S.136, s.30-41. Harrison, J.S. ve Laan Smith, J. (2015), “Responsible accounting for stakeholders”, Journal of Management Stu- dies, S.52(7), s.935-960.
  • Haveman, H.A. (1993), “Follow the leader: mimetic isomorphism and entry into new markets”, Administrative Science Quarterly, S.38(4), s.593-627.
  • Hayes, R., Roger, D., Arnold, S. ve Wallage, Ph (2005), Principles of Auditing: An Introduction toInternational Standards on Auditing, 2.bs., Prentice-Hall, İngiltere.
  • IAASB. 2013. ISAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information. New York: International Federation of Accountants (IFAC).
  • Jones, M.J. ve Solomon, J.F. (2010), “Social and Environmental Report Assurance: Some İnterview Evidence”, Account Forum, S.34(1), s.20-31.
  • Jones, A. ve Jonas A.G. (2011), “Corporate social responsibility reporting: The growing need for input from the accounting profession”, The CPA Journal, S.81, s.65–71.
  • Junior, R.M., Best, P.J. ve Cotter, J. (2014), “Sustainability reporting and assurance: ahistorical analysis on a wor- ld-wide phenomenon”, Journal of Business Ethics, 120 (1), s.1-11.
  • Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (KGK), Güvence Denetimleri Standardı 3000 (GDS 3000) Tarihi Finansal Bilgilerin Bağımsız Denetimi veya Sınırlı Bağımsız Denetimi Dışındaki Güvence Dene- timleri Hakkında Tebliğ, Türkiye Denetim Standartları Tebliği No: 45, T.C.Resmi Gazete, 29524, 6 Kasım 2015.
  • Kaval, H. (2017), “Sustainability Reporting in the Light of European Union Regulation and Recent Trends”, 14th International Conference on Accounting Auditing for Development and Sustainability, December 10, s.64-66.
  • Kavut, L. (2009), “Uluslararası Denetim Standartları Kapsamında Bağımsız Denetim”, İSMMMO Yayınları:130, İstanbul.
  • Kolk, A. (2008), “Sustainability, accountability and corporate governance: exploring multinationals’ reporting practices”, Business Strategy and the Environment, S.17(1), s.1-15.
  • KPMG, International Survey of Corporate Responsibility Reporting 2013, https://assets.kpmg.com/content/dam/ kpmg/pdf/ (Erişim tarihi:12.04.2019)
  • KPMG, The KPMG Survey of Corporate Responsibility Reporting 2015, Amstelveen: KPMG International. htt- ps://assets.kpmg.com/content/dam/kpmg/pdf/ (Erişim tarihi:12.04.2019)
  • Manetti, G. ve Becatti, L. (2009), “Assurance services for sustainability reports: Standards and empirical eviden- ce”, Journal of Business Ethics, S.87, s.289-298.
  • Marx, B. ve Dyk, V. (2011), “Sustainability reporting and assurance: An analysis of assurance practices in South Africa”, Meditari Accountancy Research, S.19, s.39-55.
  • Mock, T.J., Rao, S.S. ve Srivastava, R.P. (2013), “The development of worldwide sustainability reporting assuran- ce”, Australian Accounting Review, S.23(4), s.280-294.
  • Ogando N,V., Blanco, S.R. ve Fernandez-Feijoo, B. (2018), “A Provider’s Approach To The Assurance Market of Sustainability Reports ın Spain” Administrative Sciences, S.8, s.28:1-27.
  • O’Dwyer, B. (2011), “The Case of Sustainability Assurance: Constructing a New Assurance Service”, Contempo- rary Accounting Research, S.28(4), s.1230-1266.
  • Özerhan, Y. ve Sultanoğlu, B. (2018), “Sürdürülebilirlik Raporu Kapsamında Çevresel Bilgilerin Raporlanması ve Güvence Denetimi”, Muhasebe ve Denetime Bakış, S.53, s.55-76.
  • Park, J. ve Brorson, T. (2005), “Experiences of and Views on Third-Party Assurance of Corporate Environmental and Sustainability Reports”, Journal of Cleaner Production, S.13, s.1095-1106.
  • Perego, P. ve Kolk, A. (2012), “Multinationals’ Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports”, Journal of Business Ethics, S.110(2), s.1-37.
  • Perego, P. (2009), “Causes and consequences of choosing different assurance providers: An international study of sustainability reporting”, International Journal of Management, S.26, s. 412-425.
  • Sisaye, S. (2011), “Ecological Systems Approachesto Sustainability and Organizational Development: Emerging Trends in Environmental and Social Reporting Systems”, Leadership and Organization Development Journal, S.32(4), s.379-398.
  • Selimoğlu Kardeş, S. ve Çalışkan Özsözgün, A. (2016), “Sürdürülebilirlik Bağlamında Uluslararası Güvence De- netimi Standardı GDS (ISAE) 3410–Sera Gazı Beyanları-I”, Muhasebe ve Denetime Bakış, S.47, s.1-22.
  • Soltani, B. (2007), Auditing: An International Approach, Prentice-Hall, İngiltere.
  • Yanık, S. S. ve Çil Koçyiğit, S. (2014), “Uluslararasi Denetim ve Güvence Standartlari Kapsaminda Isae 3000 Ve Bağimsiz Güvence Raporlarinin ISAE 3000 Açisindan Değerlendirilmesi”, Muhasebe Bilim Dünyası Dergisi, S.4, s.121-150.
  • Zorio-Grima, A., García-Benau, M.A. ve Sierra, L. (2015), “Sustainability reportassurance in Spain and Latin America”, Revista Innovar Journal, S.25, s.85–101.
  • https://www.cpajournal.com/2017/07/26/current-state-assurance-sustainability-reports/fifa Current State of Assu- rance on Sustainability Reports.
  • https://www.kurumsalsurdurulebilirlik.com, (Erişim tarihi:28.11.2018)
  • https://www.borsaistanbul.com, (Erişim tarihi:25.12.2018)
  • https://dqs.com.tr/aa1000-accountability-principles-standardi-yayinlandi/, (Erişim tarihi: 19.02.2019).
  • https://www.accountability.org, (Erişim tarihi: 19.02.2019).
  • https://www.ifac.org, (Erişim tarihi: 25.12.2018).

CONTENT ANALYSIS OF STATEMENTS OF ASSURANCE GIVEN TO SUSTAINABILITY REPORTS

Yıl 2019, Cilt: 19 Sayı: 58, 25 - 50, 01.10.2019

Öz

Assurance supervision on sustainability reports presents assurance report about the accuracy of nonfinancial data. Recently, the number of corporations that presents their sustainability reports via a statement of assurance has increased. This growing service supports the creation of nonfinancial data market which has been at the stages of development The aim of this study is to put forth the differences in between the statements of assurance presented by the expert companies and control companies realizing the assurance audit; examining the statements of assurance given to sustainability reports .The study consists of deductive content analysis improved from the literature to implement on statements of assurance. In this research, statements of assurance in the sustainability reports published by the companies registered in the BIST Sustainability Index and in the institutional sustainability portal have been analyzed. As a result of the analyses, it has been determined that carried out assurance audit standards, audit procedures and selected data assured in the sustainability report show differences from the viewpoints of the sides presenting the assurance audit. It has been revealed that when the assurance report is given by the expert companies, only environmental information is under guarantee; however, when it is realized by the audit companies, all economic, social and environmental information is assured

Kaynakça

  • AA1000 Assurance Standard 2008. London: AccountAbility. ACCA, “Reporting, Sustainability Brie- fing Paper 1”, www2.accaglobal.com/documents/ rsb2.pdf, [Erişim tarihi: 23.11.2018].
  • AA1000 Accountability Principles 2018. London: Accountability. https://www.accountability.org/ wp-content/uploads/2018/05/AA1000_Accountabılıty_ Prıncıples_2018_Single_Pages.pdf [Erişim ta- rihi: 23.11.2018].
  • Ackers, B. ve Heerden, B. (2015), “Can a conceptual framework for corporate social responsibility [CSR] assurance be developed?”, Corporate Ownership and Control, S.12(4), s.8-23.
  • Altıntaş, N.N. (2011), Bağımsız Denetim ve Vergi Denetimi Dışındaki Güvence Hizmetleri, Türkmen Kitabevi, İstanbul.
  • Aras, G. ve Crowther, D. (2008), “Governance and Sustainability: An Investigation into Relationship between Corporate Governance and Corporate Sustainability”, Management Decision, S.46(3), s.433- 448.
  • Adams, C.A. ve Frost, G.R. (2008), “Integrating Sustainability Reporting into Management Practices”, Account Forum, S.32(4), s.288-302.
  • Blair, M. M., Williams C. A. ve Li-Wen Lin, (2008), “The New Role for Assurance Services in Global Commerce”, Journal of Corporation Law, S.33(2), s.325-360.
  • Dinç, E. ve Atabay, E. (2016), “Güvence Denetim Standartlari ve Güvence Denetim Süreci”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, S.21(5), s.1527-1541.
  • Erdoğan, M. (2002), “Muhasebe, Denetim ve Bağımsız Denetimin Gerekliliği”, Doğuş Üniversitesi Dergisi, S.5, s.51-63.
  • Fuhrmann, S., Christian, O., Elisabeth, L. ve Thomas W.G. (2017), “The contents of assurance state- ments for sustainability reports and information asymmetry”, Accounting and Business Research, S.47, s.369-400.
  • Gürtürk, A - Hahn, R (2016), “An Empirical Assessment of Assurance Statements in Sustainability Reports: Smoke Screens or Enlightening İnformation?”, Journal of Cleaner Production, S.136, s.30-41. Harrison, J.S. ve Laan Smith, J. (2015), “Responsible accounting for stakeholders”, Journal of Management Stu- dies, S.52(7), s.935-960.
  • Haveman, H.A. (1993), “Follow the leader: mimetic isomorphism and entry into new markets”, Administrative Science Quarterly, S.38(4), s.593-627.
  • Hayes, R., Roger, D., Arnold, S. ve Wallage, Ph (2005), Principles of Auditing: An Introduction toInternational Standards on Auditing, 2.bs., Prentice-Hall, İngiltere.
  • IAASB. 2013. ISAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information. New York: International Federation of Accountants (IFAC).
  • Jones, M.J. ve Solomon, J.F. (2010), “Social and Environmental Report Assurance: Some İnterview Evidence”, Account Forum, S.34(1), s.20-31.
  • Jones, A. ve Jonas A.G. (2011), “Corporate social responsibility reporting: The growing need for input from the accounting profession”, The CPA Journal, S.81, s.65–71.
  • Junior, R.M., Best, P.J. ve Cotter, J. (2014), “Sustainability reporting and assurance: ahistorical analysis on a wor- ld-wide phenomenon”, Journal of Business Ethics, 120 (1), s.1-11.
  • Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (KGK), Güvence Denetimleri Standardı 3000 (GDS 3000) Tarihi Finansal Bilgilerin Bağımsız Denetimi veya Sınırlı Bağımsız Denetimi Dışındaki Güvence Dene- timleri Hakkında Tebliğ, Türkiye Denetim Standartları Tebliği No: 45, T.C.Resmi Gazete, 29524, 6 Kasım 2015.
  • Kaval, H. (2017), “Sustainability Reporting in the Light of European Union Regulation and Recent Trends”, 14th International Conference on Accounting Auditing for Development and Sustainability, December 10, s.64-66.
  • Kavut, L. (2009), “Uluslararası Denetim Standartları Kapsamında Bağımsız Denetim”, İSMMMO Yayınları:130, İstanbul.
  • Kolk, A. (2008), “Sustainability, accountability and corporate governance: exploring multinationals’ reporting practices”, Business Strategy and the Environment, S.17(1), s.1-15.
  • KPMG, International Survey of Corporate Responsibility Reporting 2013, https://assets.kpmg.com/content/dam/ kpmg/pdf/ (Erişim tarihi:12.04.2019)
  • KPMG, The KPMG Survey of Corporate Responsibility Reporting 2015, Amstelveen: KPMG International. htt- ps://assets.kpmg.com/content/dam/kpmg/pdf/ (Erişim tarihi:12.04.2019)
  • Manetti, G. ve Becatti, L. (2009), “Assurance services for sustainability reports: Standards and empirical eviden- ce”, Journal of Business Ethics, S.87, s.289-298.
  • Marx, B. ve Dyk, V. (2011), “Sustainability reporting and assurance: An analysis of assurance practices in South Africa”, Meditari Accountancy Research, S.19, s.39-55.
  • Mock, T.J., Rao, S.S. ve Srivastava, R.P. (2013), “The development of worldwide sustainability reporting assuran- ce”, Australian Accounting Review, S.23(4), s.280-294.
  • Ogando N,V., Blanco, S.R. ve Fernandez-Feijoo, B. (2018), “A Provider’s Approach To The Assurance Market of Sustainability Reports ın Spain” Administrative Sciences, S.8, s.28:1-27.
  • O’Dwyer, B. (2011), “The Case of Sustainability Assurance: Constructing a New Assurance Service”, Contempo- rary Accounting Research, S.28(4), s.1230-1266.
  • Özerhan, Y. ve Sultanoğlu, B. (2018), “Sürdürülebilirlik Raporu Kapsamında Çevresel Bilgilerin Raporlanması ve Güvence Denetimi”, Muhasebe ve Denetime Bakış, S.53, s.55-76.
  • Park, J. ve Brorson, T. (2005), “Experiences of and Views on Third-Party Assurance of Corporate Environmental and Sustainability Reports”, Journal of Cleaner Production, S.13, s.1095-1106.
  • Perego, P. ve Kolk, A. (2012), “Multinationals’ Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports”, Journal of Business Ethics, S.110(2), s.1-37.
  • Perego, P. (2009), “Causes and consequences of choosing different assurance providers: An international study of sustainability reporting”, International Journal of Management, S.26, s. 412-425.
  • Sisaye, S. (2011), “Ecological Systems Approachesto Sustainability and Organizational Development: Emerging Trends in Environmental and Social Reporting Systems”, Leadership and Organization Development Journal, S.32(4), s.379-398.
  • Selimoğlu Kardeş, S. ve Çalışkan Özsözgün, A. (2016), “Sürdürülebilirlik Bağlamında Uluslararası Güvence De- netimi Standardı GDS (ISAE) 3410–Sera Gazı Beyanları-I”, Muhasebe ve Denetime Bakış, S.47, s.1-22.
  • Soltani, B. (2007), Auditing: An International Approach, Prentice-Hall, İngiltere.
  • Yanık, S. S. ve Çil Koçyiğit, S. (2014), “Uluslararasi Denetim ve Güvence Standartlari Kapsaminda Isae 3000 Ve Bağimsiz Güvence Raporlarinin ISAE 3000 Açisindan Değerlendirilmesi”, Muhasebe Bilim Dünyası Dergisi, S.4, s.121-150.
  • Zorio-Grima, A., García-Benau, M.A. ve Sierra, L. (2015), “Sustainability reportassurance in Spain and Latin America”, Revista Innovar Journal, S.25, s.85–101.
  • https://www.cpajournal.com/2017/07/26/current-state-assurance-sustainability-reports/fifa Current State of Assu- rance on Sustainability Reports.
  • https://www.kurumsalsurdurulebilirlik.com, (Erişim tarihi:28.11.2018)
  • https://www.borsaistanbul.com, (Erişim tarihi:25.12.2018)
  • https://dqs.com.tr/aa1000-accountability-principles-standardi-yayinlandi/, (Erişim tarihi: 19.02.2019).
  • https://www.accountability.org, (Erişim tarihi: 19.02.2019).
  • https://www.ifac.org, (Erişim tarihi: 25.12.2018).
Toplam 43 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Gulnur Sultankhanova Bu kişi benim

Serap Sebahat Yanık Bu kişi benim

Yıldız Ayanoğlu Bu kişi benim

Yayımlanma Tarihi 1 Ekim 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 19 Sayı: 58

Kaynak Göster

APA Sultankhanova, G., Yanık, S. S., & Ayanoğlu, Y. (2019). SÜRDÜRÜLEBİLİRLİK RAPORLARINA VERİLEN GÜVENCE BEYANLARININ İÇERİK ANALİZİ. Muhasebe Ve Denetime Bakış, 19(58), 25-50.