TÜRKİYE’DE SÜRDÜRÜLEBİLİRLİK RAPOLAMA UYGULAMALARININ BELİRLEYİCİLERİ

Öz

Bu çalışmanın amacı, Türkiye’de sürdürülebilirlik raporlaması uygulamalarının düzeyini ve belirleyicilerini analiz etmektir. Sürdürülebilirlik raporlaması uygulamalarını değerlendirmek amacıyla, GRI tabanlı sürdürülebilirlik açıklama endeksi kullanılmıştır. Çalışmada, Türkiye’de borsada işlem gören şirketlerin sürdürülebilirlik konusunda genel açıklamalarda bulundukları ve çevre ile ilişkili bilgileri ekonomik ve sosyal bilgilerden daha fazla açıkladıkları tespit edilmiştir. Çalışmada, karlılık, şirket büyüklüğü, kaldıraç oranı ve şirket yaşının Türkiye’deki sürdürülebilirlik açıklama düzeyi ile pozitif yönde ilişkili olduğu ortaya konmuştur. Öte yandan, şirketlerin nakit akış kapasitelerinin sürdürülebilirlik açıklama düzeyinin üzerinde önemli düzeyde negatif bir etkisi olduğu da tespit edilmiştir. İlave analiz sonuçları da şirket büyüklüğünün ekonomik, çevresel ve sosyal sürdürülebilirlik açıklamalarında önemli bir belirleyici faktör olduğunu göstermiştir.

Anahtar Kelimeler

• Sürdürülebilirlik Raporlaması
• Sürdürülebilirlik Açıklama Skoru
• GRI
• Türkiye

DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE

Öz

The aim of the study is to analyze the level and determining factors of sustainability reporting practice in Türkiye. A GRI-based sustainability disclosure index was employed to evaluate the sustainability reporting practice. It was documented that listed companies in Türkiye are soft sustainability disclosurers and prefer to disclose environmental-related information more than economic and social information. The findings suggest that profitability, company size, leverage, and company age are positively associated with the level of sustainability disclosure in Türkiye. Moreover, the cash flow capacity of the companies has a significant and negative impact on the level of sustainability disclosure. Specifically, the results of the additional analysis indicate that company size is a significant determining factor of economic, environmental, and social sustainability disclosure.

Anahtar Kelimeler

• Sustainability Reporting
• Sustainability Disclosure Score
• GRI
• Türkiye

Kaynakça

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