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Determinants of Sustainability Reporting and Independent Assurance Decisions

Yıl 2022, Cilt 17, Sayı 3, 862 - 892, 01.12.2022
https://doi.org/10.17153/oguiibf.1147346

Öz

This study aims to investigate the factors that affect the firms' decision to release sustainability reports and to have external assurance for these reports, specific to the firms that are traded in the BIST ALL Index in Borsa Istanbul. The investigation period of the study covers the period of 2010-2020 and difference tests and logistic regression methods are utilized. The findings reveal that firm size, leverage, profitability, board size, board gender diversity and sustainability performance significantly increase the probability of releasing sustainability report. As for external assurance, it is observed that firm size, leverage, board gender diversity and sustainability performance positively affect the probability of having external assurance for the sustainability reports of the firms.

Kaynakça

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Sürdürülebilirlik Raporlaması ve Bağımsız Güvence Kararlarının Belirleyicileri

Yıl 2022, Cilt 17, Sayı 3, 862 - 892, 01.12.2022
https://doi.org/10.17153/oguiibf.1147346

Öz

Öz Bu çalışmanın amacı Borsa İstanbul’da, BIST TÜM Endeksinde işlem gören işletmeler özelinde, işletmelerin sürdürülebilirlik raporu yayımlama ve bu raporlara bağımsız güvence hizmeti alma kararlarında etkili olan faktörleri incelemektir. 2010-2020 dönemine ait veri seti üzerinden, fark testleri ve lojistik regresyon analizleri ile işletme büyüklüğü, borçluluk oranı, kârlılık, yönetim kurulu büyüklüğü, yönetim kurulu kadın üye oranı ve sürdürülebilirlik performansının sürdürülebilirlik raporu yayımlama olasılıklarını anlamlı bir şekilde artırdığı; benzer şekilde işletme büyüklüğü ve borçluluk oranı, yönetim kurulu kadın üye oranı ve sürdürülebilirlik performansının işletmelerin sürdürülebilirlik raporlarına bağımsız güvence hizmeti alma olasılıklarını pozitif yönde etkilediği sonucuna ulaşılmıştır.

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  • Yükçü, S.; Kaplanoğlu, E. (2016), “Sürdürülebilir Kalkınmada Finansal Olmayan Raporlamanın Önemi”, Muhasebe Bilim Dünyası Dergisi, C.18, S.1: 63-101.
  • Zorio, A., García‐Benau, M. A.; Sierra, L. (2013), “Sustainability Development And The Quality Of Assurance Reports: Empirical Evidence”, Business Strategy And The Environment, Vol.22, No.7: 484-500.

Ayrıntılar

Birincil Dil Türkçe
Konular Sosyal
Bölüm Makaleler
Yazarlar

Hüseyin TEMİZ>
Samsun Üniversitesi İktisadi, İdari ve Sosyal Bilimler Fakültesi
0000-0003-0735-8884
Türkiye


Yasin ŞEKER>
Hitit Üniversitesi İktisadi ve İdari Bilimler Fakültesi
0000-0003-0513-7682
Türkiye


Fevzi Serkan ÖZDEMİR> (Sorumlu Yazar)
Türkiye Büyük Millet Meclisi
0000-0002-0641-6352
Türkiye

Yayımlanma Tarihi 1 Aralık 2022
Gönderilme Tarihi 22 Temmuz 2022
Kabul Tarihi 8 Ekim 2022
Yayınlandığı Sayı Yıl 2022, Cilt 17, Sayı 3

Kaynak Göster

APA Temiz, H. , Şeker, Y. & Özdemir, F. S. (2022). Sürdürülebilirlik Raporlaması ve Bağımsız Güvence Kararlarının Belirleyicileri . Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi , 17 (3) , 862-892 . DOI: 10.17153/oguiibf.1147346