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DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE

Yıl 2024, Sayı: Sustainability and Green Economics Special Issue, 36 - 58, 13.06.2024
https://doi.org/10.14780/muiibd.1461075

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.

Kaynakça

  • Afolabi, H., Ram, R., & Rimmel, G. (2022). Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena. Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14095517
  • Aksoy-Hazır, Ç. (2023). Sustainability Reporting Practice of Listed Companies in Turkey: Are They Hard or Soft Sustainability Disclosures? In Ç. Çatak & M. ÖNER (Eds.), Sustainable Finance: Challenges, Opportunities and Future Prospects. (pp. 187–204). Peter Lang Verlag. https://doi.org/10.3726/b21415
  • Al-Shubiri, F. N., Al-abedallat, A. Z., & Orabi, M. M. A. (2012). Financial and Non Financial Determinants of Corporate Social Responsibility. Asian Economic and Financial Review, 2(8), 1001–1012. http://search.proquest.com/docview/1417571919?accountid=14549%5Cnhttp://hl5yy6xn2p.search.serialssolutions.com/?genre=article&sid=ProQ:&atitle=Financial+and+Non+Financial+Determinants+of+Corporate+Social+Responsibility&title=Asian+Economic+and+Financial+R
  • Al‐Shammari, B. (2013). An investigation of voluntary disclosure by Kuwaiti Shariah ‐compliant companies . Journal of Economic and Administrative Sciences, 29(1), 21–41. https://doi.org/10.1108/10264111311319213
  • Ali, I., Fukofuka, P. T., & Narayan, A. K. (2023). Critical reflections on sustainability reporting standard setting. Sustainability Accounting, Management and Policy Journal, 14(4), 776–791. https://doi.org/10.1108/SAMPJ-01-2022-0054
  • Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management, 59(3), 322–340. https://doi.org/10.1108/IJLMA-11-2015-0057
  • Bhatia, A., & Tuli, S. (2018). Sustainability reporting: an empirical evaluation of emerging and developed economies. Journal of Global Responsibility, 9(2), 207–234. https://doi.org/10.1108/JGR-01-2018-0003
  • Carungu, J., Di Pietra, R., & Molinari, M. (2020). Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality? Meditari Accountancy Research, 29(3), 449–476. https://doi.org/10.1108/MEDAR-08-2019-0540
  • Chen, L., Feldmann, A., & Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry. International Journal of Production Economics, 170, 445–456. https://doi.org/10.1016/j.ijpe.2015.04.004
  • Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5), 303–327. https://doi.org/10.1016/j.aos.2007.05.003
  • Clarkson, P. M., Overell, M. B., & Chapple, L. (2011). Environmental Reporting and its Relation to Corporate Environmental Performance. Abacus, 47(1), 27–60. https://doi.org/10.1111/j.1467-6281.2011.00330.x
  • De Klerk, M., & De Villiers, C. (2012). The value relevance of corporate responsibility reporting: South African evidence. Meditari Accountancy Research, 20(1), 21–38. https://doi.org/10.1108/10222521211234200
  • de Villiers, C., La Torre, M., & Molinari, M. (2022). The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting). Pacific Accounting Review, 34(5), 728–747. https://doi.org/10.1108/PAR-02-2022-0034
  • de Villiers, C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70, 101999. https://doi.org/10.1016/j.cpa.2017.05.003
  • Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan companies. Pacific Accounting Review, 31(1), 84–109. https://doi.org/10.1108/PAR-10-2017-0085
  • Dissanayake, D., Tilt, C., & Xydias-Lobo, M. (2016). Sustainability reporting by publicly listed companies in Sri Lanka. Journal of Cleaner Production, 129, 169–182. https://doi.org/10.1016/j.jclepro.2016.04.086
  • Ebaid, I. E. S. (2023). Nexus between sustainability reporting and corporate financial performance: evidence from an emerging market. International Journal of Law and Management, 65(2), 152–171. https://doi.org/10.1108/IJLMA-03-2022-0073
  • Ehnert, I., Parsa, S., Roper, I., Wagner, M., & Muller-Camen, M. (2016). Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world’s largest companies. International Journal of Human Resource Management, 27(1), 88–108. https://doi.org/10.1080/09585192.2015.1024157
  • Freeman, R.E. (1984), Stakeholder Theory of the Modern Corporation Strategic Management: A Stakeholder Approach, Cambridge University Press, Cambridge.
  • Girón, A., Kazemikhasragh, A., Cicchiello, A. F., & Panetti, E. (2021). Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa. Journal of the Knowledge Economy, 12(4), 1741–1759. https://doi.org/10.1007/s13132-020-00693-7
  • Greiling, D., Traxler, A. A., & Stötzer, S. (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management, 28(4–5), 404–428. https://doi.org/10.1108/IJPSM-04-2015-0064
  • GRI (2021) - Global Reporting Initiative Reporting Standards
  • Guthrie, J., & Farneti, F. (2008). GRI sustainability reporting by australian public sector organizations. Public Money and Management, 28(6), 361–366. https://doi.org/10.1111/j.1467-9302.2008.00670.x
  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005
  • Hair JR, J. F., Black, W. C., J.Babin, B., & Anderson, R. E. (2009). Joseph F. Hair, William C. Black, Barry J. Babin, Rolph E. Anderson - Multivariate Data Analysis (7th Edition)-Prentice Hall (2009).pdf (p. 161). https://www.borsaistanbul.com/en/index/1/9/sustainability https://www.kgk.gov.tr/surdurulebilirlik
  • Hummel, K., & Jobst, D. (2024). An overview of corporate sustainability reporting legislation in the European Union. Accounting in Europe, 1-36. https://doi.org/10.1080/17449480.2024.2312145
  • Jadhav, A., Rahman, S., & Ahsan, K. (2020). Sustainability practices disclosure of top logistics firms in Australia. International Journal of Logistics Management, 33(5), 244–277. https://doi.org/10.1108/IJLM-09-2021-0452
  • Khan, H. Z., Bose, S., Mollik, A. T., & Harun, H. (2021). “Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks. Accounting, Auditing and Accountability Journal, 34(2), 338–369. https://doi.org/10.1108/AAAJ-01-2018-3330
  • Khan, I., Fujimoto, Y., Uddin, M. J., & Afridi, M. A. (2023). Evaluating sustainability reporting on GRI standards in developing countries: a case of Pakistan. International Journal of Law and Management, 65(3), 189–208. https://doi.org/10.1108/IJLMA-01-2022-0016
  • Korca, B., Costa, E., & Bouten, L. (2023). Disentangling the concept of comparability in sustainability reporting. Sustainability Accounting, Management and Policy Journal, 14(4), 815–851. https://doi.org/10.1108/SAMPJ-05-2022-0284
  • KPMG. (2022). Big shifts, small steps: survey of corporate responsibility 2022 (Issue October). chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://assets.kpmg.com/content/dam/kpmg/se/pdf/komm/2022/Global-Survey-of-Sustainability-Reporting-2022.pdf
  • Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153
  • La Torre, M., Sabelfeld, S., Blomkvist, M., Tarquinio, L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research. Meditari Accountancy Research, 26(4), 598–621. https://doi.org/10.1108/MEDAR-02-2018-0290
  • Laskar, N., & Gopal Maji, S. (2018). Disclosure of corporate sustainability performance and firm performance in Asia. Asian Review of Accounting, 26(4), 414–443. https://doi.org/10.1108/ARA-02-2017-0029
  • Mamun, M. (2022). Sustainability reporting of major electricity retailers in line with GRI: Australia evidence. Journal of Accounting and Organizational Change. https://doi.org/10.1108/JAOC-01-2022-0005
  • Matuszak, Ł., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040
  • Moussa, S., A., Elmarzouky, M. (2023). Does capital expenditure matter for ESG disclosure? A UK perpective. Journal of Risk and Financial Management, 16 (10), 429. https://doi.org/10.3390/jrfm16100429
  • Nazari, J. A., Herremans, I. M., & Warsame, H. A. (2015). Sustainability reporting: External motivators and internal facilitators. Corporate Governance (Bingley), 15(3), 375–390. https://doi.org/10.1108/CG-01-2014-0003
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TÜRKİYE’DE SÜRDÜRÜLEBİLİRLİK RAPOLAMA UYGULAMALARININ BELİRLEYİCİLERİ

Yıl 2024, Sayı: Sustainability and Green Economics Special Issue, 36 - 58, 13.06.2024
https://doi.org/10.14780/muiibd.1461075

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.

Kaynakça

  • Afolabi, H., Ram, R., & Rimmel, G. (2022). Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena. Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14095517
  • Aksoy-Hazır, Ç. (2023). Sustainability Reporting Practice of Listed Companies in Turkey: Are They Hard or Soft Sustainability Disclosures? In Ç. Çatak & M. ÖNER (Eds.), Sustainable Finance: Challenges, Opportunities and Future Prospects. (pp. 187–204). Peter Lang Verlag. https://doi.org/10.3726/b21415
  • Al-Shubiri, F. N., Al-abedallat, A. Z., & Orabi, M. M. A. (2012). Financial and Non Financial Determinants of Corporate Social Responsibility. Asian Economic and Financial Review, 2(8), 1001–1012. http://search.proquest.com/docview/1417571919?accountid=14549%5Cnhttp://hl5yy6xn2p.search.serialssolutions.com/?genre=article&sid=ProQ:&atitle=Financial+and+Non+Financial+Determinants+of+Corporate+Social+Responsibility&title=Asian+Economic+and+Financial+R
  • Al‐Shammari, B. (2013). An investigation of voluntary disclosure by Kuwaiti Shariah ‐compliant companies . Journal of Economic and Administrative Sciences, 29(1), 21–41. https://doi.org/10.1108/10264111311319213
  • Ali, I., Fukofuka, P. T., & Narayan, A. K. (2023). Critical reflections on sustainability reporting standard setting. Sustainability Accounting, Management and Policy Journal, 14(4), 776–791. https://doi.org/10.1108/SAMPJ-01-2022-0054
  • Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management, 59(3), 322–340. https://doi.org/10.1108/IJLMA-11-2015-0057
  • Bhatia, A., & Tuli, S. (2018). Sustainability reporting: an empirical evaluation of emerging and developed economies. Journal of Global Responsibility, 9(2), 207–234. https://doi.org/10.1108/JGR-01-2018-0003
  • Carungu, J., Di Pietra, R., & Molinari, M. (2020). Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality? Meditari Accountancy Research, 29(3), 449–476. https://doi.org/10.1108/MEDAR-08-2019-0540
  • Chen, L., Feldmann, A., & Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry. International Journal of Production Economics, 170, 445–456. https://doi.org/10.1016/j.ijpe.2015.04.004
  • Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5), 303–327. https://doi.org/10.1016/j.aos.2007.05.003
  • Clarkson, P. M., Overell, M. B., & Chapple, L. (2011). Environmental Reporting and its Relation to Corporate Environmental Performance. Abacus, 47(1), 27–60. https://doi.org/10.1111/j.1467-6281.2011.00330.x
  • De Klerk, M., & De Villiers, C. (2012). The value relevance of corporate responsibility reporting: South African evidence. Meditari Accountancy Research, 20(1), 21–38. https://doi.org/10.1108/10222521211234200
  • de Villiers, C., La Torre, M., & Molinari, M. (2022). The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting). Pacific Accounting Review, 34(5), 728–747. https://doi.org/10.1108/PAR-02-2022-0034
  • de Villiers, C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70, 101999. https://doi.org/10.1016/j.cpa.2017.05.003
  • Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan companies. Pacific Accounting Review, 31(1), 84–109. https://doi.org/10.1108/PAR-10-2017-0085
  • Dissanayake, D., Tilt, C., & Xydias-Lobo, M. (2016). Sustainability reporting by publicly listed companies in Sri Lanka. Journal of Cleaner Production, 129, 169–182. https://doi.org/10.1016/j.jclepro.2016.04.086
  • Ebaid, I. E. S. (2023). Nexus between sustainability reporting and corporate financial performance: evidence from an emerging market. International Journal of Law and Management, 65(2), 152–171. https://doi.org/10.1108/IJLMA-03-2022-0073
  • Ehnert, I., Parsa, S., Roper, I., Wagner, M., & Muller-Camen, M. (2016). Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world’s largest companies. International Journal of Human Resource Management, 27(1), 88–108. https://doi.org/10.1080/09585192.2015.1024157
  • Freeman, R.E. (1984), Stakeholder Theory of the Modern Corporation Strategic Management: A Stakeholder Approach, Cambridge University Press, Cambridge.
  • Girón, A., Kazemikhasragh, A., Cicchiello, A. F., & Panetti, E. (2021). Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa. Journal of the Knowledge Economy, 12(4), 1741–1759. https://doi.org/10.1007/s13132-020-00693-7
  • Greiling, D., Traxler, A. A., & Stötzer, S. (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management, 28(4–5), 404–428. https://doi.org/10.1108/IJPSM-04-2015-0064
  • GRI (2021) - Global Reporting Initiative Reporting Standards
  • Guthrie, J., & Farneti, F. (2008). GRI sustainability reporting by australian public sector organizations. Public Money and Management, 28(6), 361–366. https://doi.org/10.1111/j.1467-9302.2008.00670.x
  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005
  • Hair JR, J. F., Black, W. C., J.Babin, B., & Anderson, R. E. (2009). Joseph F. Hair, William C. Black, Barry J. Babin, Rolph E. Anderson - Multivariate Data Analysis (7th Edition)-Prentice Hall (2009).pdf (p. 161). https://www.borsaistanbul.com/en/index/1/9/sustainability https://www.kgk.gov.tr/surdurulebilirlik
  • Hummel, K., & Jobst, D. (2024). An overview of corporate sustainability reporting legislation in the European Union. Accounting in Europe, 1-36. https://doi.org/10.1080/17449480.2024.2312145
  • Jadhav, A., Rahman, S., & Ahsan, K. (2020). Sustainability practices disclosure of top logistics firms in Australia. International Journal of Logistics Management, 33(5), 244–277. https://doi.org/10.1108/IJLM-09-2021-0452
  • Khan, H. Z., Bose, S., Mollik, A. T., & Harun, H. (2021). “Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks. Accounting, Auditing and Accountability Journal, 34(2), 338–369. https://doi.org/10.1108/AAAJ-01-2018-3330
  • Khan, I., Fujimoto, Y., Uddin, M. J., & Afridi, M. A. (2023). Evaluating sustainability reporting on GRI standards in developing countries: a case of Pakistan. International Journal of Law and Management, 65(3), 189–208. https://doi.org/10.1108/IJLMA-01-2022-0016
  • Korca, B., Costa, E., & Bouten, L. (2023). Disentangling the concept of comparability in sustainability reporting. Sustainability Accounting, Management and Policy Journal, 14(4), 815–851. https://doi.org/10.1108/SAMPJ-05-2022-0284
  • KPMG. (2022). Big shifts, small steps: survey of corporate responsibility 2022 (Issue October). chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://assets.kpmg.com/content/dam/kpmg/se/pdf/komm/2022/Global-Survey-of-Sustainability-Reporting-2022.pdf
  • Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153
  • La Torre, M., Sabelfeld, S., Blomkvist, M., Tarquinio, L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research. Meditari Accountancy Research, 26(4), 598–621. https://doi.org/10.1108/MEDAR-02-2018-0290
  • Laskar, N., & Gopal Maji, S. (2018). Disclosure of corporate sustainability performance and firm performance in Asia. Asian Review of Accounting, 26(4), 414–443. https://doi.org/10.1108/ARA-02-2017-0029
  • Mamun, M. (2022). Sustainability reporting of major electricity retailers in line with GRI: Australia evidence. Journal of Accounting and Organizational Change. https://doi.org/10.1108/JAOC-01-2022-0005
  • Matuszak, Ł., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040
  • Moussa, S., A., Elmarzouky, M. (2023). Does capital expenditure matter for ESG disclosure? A UK perpective. Journal of Risk and Financial Management, 16 (10), 429. https://doi.org/10.3390/jrfm16100429
  • Nazari, J. A., Herremans, I. M., & Warsame, H. A. (2015). Sustainability reporting: External motivators and internal facilitators. Corporate Governance (Bingley), 15(3), 375–390. https://doi.org/10.1108/CG-01-2014-0003
  • Ong, T., & Djajadikerta, H. G. (2020). Corporate governance and sustainability reporting in the Australian resources industry: an empirical analysis. Social Responsibility Journal, 16(1), 1–14. https://doi.org/10.1108/SRJ-06-2018-0135
  • Ong, T., Trireksani, T., & Djajadikerta, H. G. (2016). Hard and soft sustainability disclosures: Australia’s resources industry. Accounting Research Journal, 29(2), 198–217. https://doi.org/10.1108/ARJ-03-2015-0030
  • Orazalin, N., & Mahmood, M. (2018). Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry. Energy Policy, 121(January), 70–79. https://doi.org/10.1016/j.enpol.2018.06.015
  • Orazalin, N., & Mahmood, M. (2020). Determinants of GRI-based sustainability reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), 140–164. https://doi.org/10.1108/JAEE-12-2018-0137
  • Papa, M., Carrassi, M., Muserra, A. L., & Wieczorek-Kosmala, M. (2022). The impact of the EU nonfinancial information directive on environmental disclosure: evidence from Italian environmentally sensitive industries. Meditari Accountancy Research, 30(7), 87–120. https://doi.org/10.1108/MEDAR-03-2021-1247
  • Penney, E. K., Owusu-Ansah, A., Amewu, G., & Nsor-Ambala, R. (2023). Do firms operating in a shared institutional environment have similar sustainability disclosure practices? A comparative analysis of multinational and locally listed firms in Africa. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2207886
  • Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351–366. https://doi.org/10.1007/s10551-008-9968-9
  • Roger, W. (1993). Regression standard errors in clustered samples. Stata Technical Bulletin, 3 (13), 1-32.
  • Ruhnke, K., & Gabriel, A. (2013). Determinants of voluntary assurance on sustainability reports: an empirical analysis. Journal of Business Economics, 83(9), 1063–1091. https://doi.org/10.1007/s11573-013-0686-0
  • Saha, R., Kabir, M. N., & Chowdhury, A. H. (2023). The impact of CEO attributes on sustainability performance: evidence from an emerging economy. Accounting Research Journal, 36(6), 539–557. https://doi.org/10.1108/ARJ-12-2022-0323
  • Schmelzer, P. (2013). Value Relevance of Corporate Social Responsibility Reports. Erasmus School of Economics Journal, 70–73.
  • Sharma, P., Panday, P., & Dangwal, R. C. (2020). Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies. International Journal of Disclosure and Governance, 17(4), 208–217. https://doi.org/10.1057/s41310-020-00085-y
  • Stefanescu, C. A. (2022). Linking sustainability reporting frameworks and sustainable development goals. Accounting Research Journal, 35(4), 508–525. https://doi.org/10.1108/ARJ-07-2020-0196
  • Suchman, M. C. (1995). Managing Legitimacy : Strategic and Institutional Approaches Author ( s ): Mark C . Suchman Source : The Academy of Management Review , Vol . 20 , No . 3 ( Jul ., 1995 ), pp . 571-610 Published by : Academy of Management Stable URL : https://www.jstor.org. The Academy of Management Review, 20(3), 571–610.
  • Tadros, H., & Magnan, M. (2019). How does environmental performance map into environmental disclosure?: A look at underlying economic incentives and legitimacy aims. Sustainability Accounting, Management and Policy Journal, 10(1), 62–96. https://doi.org/10.1108/SAMPJ-05-2018-0125
  • Tumwebaze, Z., Bananuka, J., Kaawaase, T. K., Bonareri, C. T., & Mutesasira, F. (2022). Audit committee effectiveness, internal audit function and sustainability reporting practices. Asian Journal of Accounting Research, 7(2), 163–181. https://doi.org/10.1108/AJAR-03-2021-0036
  • Ul Abideen, Z., & Fuling, H. (2024). Non-financial sustainability reporting and firm reputation. Evidence from Chinese listed companies. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-08-2023-1319
  • Zahid, M., & Ghazali, Z. (2015). Corporate sustainability practices among Malaysian REITs and property listed companies. World Journal of Science, Technology and Sustainable Development, 12(2), 100–118. https://doi.org/10.1108/wjstsd-02-2015-0008
Toplam 56 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme , Muhasebe Teorisi ve Standartları, Muhasebe, Denetim ve Mali Sorumluluk (Diğer)
Bölüm Makaleler
Yazarlar

Çağrı Aksoy Hazır 0000-0003-1172-1412

Yayımlanma Tarihi 13 Haziran 2024
Gönderilme Tarihi 29 Mart 2024
Kabul Tarihi 30 Nisan 2024
Yayımlandığı Sayı Yıl 2024 Sayı: Sustainability and Green Economics Special Issue

Kaynak Göster

APA Aksoy Hazır, Ç. (2024). DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi(Sustainability and Green Economics Special Issue), 36-58. https://doi.org/10.14780/muiibd.1461075
AMA Aksoy Hazır Ç. DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. Haziran 2024;(Sustainability and Green Economics Special Issue):36-58. doi:10.14780/muiibd.1461075
Chicago Aksoy Hazır, Çağrı. “DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, sy. Sustainability and Green Economics Special Issue (Haziran 2024): 36-58. https://doi.org/10.14780/muiibd.1461075.
EndNote Aksoy Hazır Ç (01 Haziran 2024) DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi Sustainability and Green Economics Special Issue 36–58.
IEEE Ç. Aksoy Hazır, “DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE”, Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, sy. Sustainability and Green Economics Special Issue, ss. 36–58, Haziran 2024, doi: 10.14780/muiibd.1461075.
ISNAD Aksoy Hazır, Çağrı. “DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE”. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi Sustainability and Green Economics Special Issue (Haziran 2024), 36-58. https://doi.org/10.14780/muiibd.1461075.
JAMA Aksoy Hazır Ç. DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2024;:36–58.
MLA Aksoy Hazır, Çağrı. “DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, sy. Sustainability and Green Economics Special Issue, 2024, ss. 36-58, doi:10.14780/muiibd.1461075.
Vancouver Aksoy Hazır Ç. DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2024(Sustainability and Green Economics Special Issue):36-58.