Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2023, Cilt: 20 Sayı: 51, 43 - 55, 31.01.2023
https://doi.org/10.26466/opusjsr.1153282

Öz

Kaynakça

  • Bankacılık Düzenleme ve Denetleme Kurumu (2022). Kuruluş listesi. Retrieved June 20, 2022 from https://www.bddk.org.tr/Kurulus/Liste/77.
  • Belal, R. A., & Owen, D. L. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Accounting, Auditing & Accountability Journal, 20(3), 472–494.
  • Biswas, T., Syed, M.-U.-H., Chakraborty, B., Lima, R. P., & Jahan, S. (2020). Do the banks comply to GRI guidelines for sustainable reporting practices? Empirical evidence from Bangladesh. Society & Sustainability, 2(2), 10–30.
  • Brundtland, G. (1987). World commission on environment and development: Our common future (Report No. A/42/427). United Nations General Assembly. https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf.
  • Bük, B. T. (2020). Türkiye’de sürdürülebilirlik raporlaması uygulamaları. Pamukkale University Journal of Social Sciences Institute, 39, 369–377.
  • Demirel, A. N., & Altun, N. (2018). Finansal hi̇zmetler sektöründe finansal olmayan bilgilerin raporlanması: Sürdürülebi̇li̇rli̇k raporları üzeri̇ne ampirik bi̇r araştırma. Muhasebe Bilim Dünyası Dergisi, 20(3), 578–607.
  • Düzer, M., & Önce, S. (2018). Sürdürülebi̇li̇rli̇k performans göstergeleri̇ne i̇li̇şki̇n açıklamaların finansal performans üzeri̇ne etkisi: Bi̇st’te bi̇r uygulama. Muhasebe ve Vergi Uygulamaları Dergisi, 11(1), 93–117.
  • European Union (2013). Directive 2013/34/EU of the European Parliament and of the council. Retrieved June 28, 2022, from https://eur-lex.europa.eu/eli/dir/2013/34/oj.
  • European Union (2014). Directive 2014/95/EU of The European Parliament and of the council. Retrieved June 28, 2022, from https://eur-lex.europa.eu/eli/dir/2014/95/oj.
  • Gilbert, D. U., Rasche, A., & Waddock, S. (2011). Accountability in a global economy: The emergence of international accountability standards. Business Ethics Quarterly, 21(1), 23–44.
  • Global Reporting Initiative (2013). G4 sector disclosures financial services. Retrieved July 7, 2022, from https://www.globalreporting.org/search/?query=Financial+services.
  • Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
  • Gümrah, A. (2018). Türkiye'de sürdürülebilirlik raporlaması ve rapor kalitesi: BİST sürdürülebilirlik endeksinde bir uygulama. Yayımlanmamış doktora tezi. Nevşehir Hacı Bektaşi Veli Üniversitesi.
  • Houska, D., & Pakšiová, R. (2022). Comparative Overview of the Reporting Requirements for Financial Institutions in the Czech and Slovak Republics in the View of the EU Sustainable Finance Framework. Oral Presentation. International Conference on European Integration 2022, Ostrava, Czech Republic.
  • Kevser, M., & Doğan, M. (2020). Yönetim kurulu yapısı ve sürdürülebilirlik raporu uyumu: Türk bankacılık sektörü üzerine bir araştırma. Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi, 4(10), 39-54.
  • Kliestikova, J. (2017). CSR reporting in specific conditions of Slovak Republic. In New Trends and Issues Proceedings on Humanities and Social Sciences [Symposium]. 5th World Conference on Business, Economics and Management (BEM) (p.159-167). İstanbul, Türkiye.
  • Krechovská, M., & Procházková, P. T. (2014). Sustainability and its integration into corporate governance focusing on corporate performance management and reporting. Procedia Engineering, 69, 1144-1151.
  • KPMG. (2017). The road ahead-The KPMG survey of corporate responsibility reporting 2017. KPMG International Zurich. https://assets.kpmg/content/dam/kpmg/be/pdf/2017/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf.
  • KPMG. (2020), The time has come: The KPMG survey of sustainability reporting 2020. KPMG International Zurich. https://assets.kpmg/content/dam/kpmg/uk/pdf/2020/12/the-time-has-comekpmg-survey-of-sustainability-reporting-2020.pdf.
  • Kubaščíková, Z. (2008). Sustainable development reporting. Management Information Systems, 3(2), 19-23.
  • 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.
  • Melecký, L., & Staníčková, M. (2018). Complexity of the Project Cycle Management and Logical Framework Approach: Challenges or Standards in the EU Case? Oral presentation. 4th International Conference on European Integration 2018, Ostrava, Czech Republic.
  • Ministry of Finance of the Slovak Republic (2017). Act no. 431/2002 Coll. on accounting as amended. Retrieved July 9, 2022, from https://www.mfsr.sk/en/taxes-customs-accounting/accounting/laws/last-amendments-act-431/2002-coll-on-accounting-as-amended-on-amendments-some-act/?forceBrowserDetector=blind.
  • Orazalin, N., & Mahmood, M. (2019). Determinants of GRI-based sustainability reporting: Evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), 140–164.
  • Özçelik, F., & Öztürk, B. A. (2014). Evaluation of banks' sustainability performance in Turkey with grey relational analysis. Muhasebe ve Finansman Dergisi, 63, 189–210.
  • Paksǐová, R. (2017). Sustainability reporting in the Slovak republic. In P. Horvath, P. Judith (Ed.), Sustainability Reporting in Central and Eastern European Companies (p.143-155). Springer, Cham.
  • Pakšiová, R., Oriskóová, D., & Lovciová, K. (2018). Reporting of sustainable development of enterprises in Slovakia. New Trends in Process Control and Production Management, p.401–406.
  • Pakšiová, R., & Lovciová, K. (2019). Managerial reporting by food production companies in Slovakia in 2017. Engineering Management in Production and Services, 11(3), 71–85.
  • Pallant, J. (2020). SPSS survival manual: A step by step guide to data analysis using IBM SPSS (7th ed.). Routledge.
  • Petera, P., Wagner, J., Pakšiová, R., & Křehnáčová, A. (2019). Sustainability information in annual reports of companies domiciled in the Czech Republic and the Slovak Republic. Engineering Economics, 30(4), 483–495.
  • Slovak Banking Association (2022). Slovak banking association members. Retrieved June 20, 2022, from https://www.sbaonline.sk/en/members/.
  • Şendurur, U., & Temelli, F. (2018). Türki̇ye’de faaliyet gösteren geleneksel bankalar ve katılım bankalarının sürdürülebi̇li̇rli̇k açısından karşılaştırılması. Muhasebe Bilim Dünyası Dergisi, 20(2), 330–346.

Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Yıl 2023, Cilt: 20 Sayı: 51, 43 - 55, 31.01.2023
https://doi.org/10.26466/opusjsr.1153282

Öz

The study aimed to determine the extent to which sustainability issues are disclosed by banks operating in Slovakia and Turkey between 2019 and 2021 and whether there is a significant difference in the level of information disclosed within the scope of sustainability between countries and years. To determine the level of disclosure of sustainability information, firstly, content analysis was conducted within the scope of GRI4. Then, a two-way ANOVA test was applied to determine the statistical differences between countries and years in terms of the level of information disclosure. According to the results of the study, the highest level of disclosure for banks in Slovakia and Turkey was for general standards information, while the lowest level of disclosure was for environmental information. In addition, significant differences were determined in terms of reporting across both years and countries. The disclosure score for countries has shown a steady but small increase over the years. In addition, the information disclosure scores of the countries were close to each other, especially for 2019 and 2020, and there were no major differences. This research contributes to the literature by comparatively presenting the level of sustainability reporting of large-scale commercial banks in the banking sector of two countries within the scope of the GRI Financial Services Sector disclosure index.

Kaynakça

  • Bankacılık Düzenleme ve Denetleme Kurumu (2022). Kuruluş listesi. Retrieved June 20, 2022 from https://www.bddk.org.tr/Kurulus/Liste/77.
  • Belal, R. A., & Owen, D. L. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Accounting, Auditing & Accountability Journal, 20(3), 472–494.
  • Biswas, T., Syed, M.-U.-H., Chakraborty, B., Lima, R. P., & Jahan, S. (2020). Do the banks comply to GRI guidelines for sustainable reporting practices? Empirical evidence from Bangladesh. Society & Sustainability, 2(2), 10–30.
  • Brundtland, G. (1987). World commission on environment and development: Our common future (Report No. A/42/427). United Nations General Assembly. https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf.
  • Bük, B. T. (2020). Türkiye’de sürdürülebilirlik raporlaması uygulamaları. Pamukkale University Journal of Social Sciences Institute, 39, 369–377.
  • Demirel, A. N., & Altun, N. (2018). Finansal hi̇zmetler sektöründe finansal olmayan bilgilerin raporlanması: Sürdürülebi̇li̇rli̇k raporları üzeri̇ne ampirik bi̇r araştırma. Muhasebe Bilim Dünyası Dergisi, 20(3), 578–607.
  • Düzer, M., & Önce, S. (2018). Sürdürülebi̇li̇rli̇k performans göstergeleri̇ne i̇li̇şki̇n açıklamaların finansal performans üzeri̇ne etkisi: Bi̇st’te bi̇r uygulama. Muhasebe ve Vergi Uygulamaları Dergisi, 11(1), 93–117.
  • European Union (2013). Directive 2013/34/EU of the European Parliament and of the council. Retrieved June 28, 2022, from https://eur-lex.europa.eu/eli/dir/2013/34/oj.
  • European Union (2014). Directive 2014/95/EU of The European Parliament and of the council. Retrieved June 28, 2022, from https://eur-lex.europa.eu/eli/dir/2014/95/oj.
  • Gilbert, D. U., Rasche, A., & Waddock, S. (2011). Accountability in a global economy: The emergence of international accountability standards. Business Ethics Quarterly, 21(1), 23–44.
  • Global Reporting Initiative (2013). G4 sector disclosures financial services. Retrieved July 7, 2022, from https://www.globalreporting.org/search/?query=Financial+services.
  • Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
  • Gümrah, A. (2018). Türkiye'de sürdürülebilirlik raporlaması ve rapor kalitesi: BİST sürdürülebilirlik endeksinde bir uygulama. Yayımlanmamış doktora tezi. Nevşehir Hacı Bektaşi Veli Üniversitesi.
  • Houska, D., & Pakšiová, R. (2022). Comparative Overview of the Reporting Requirements for Financial Institutions in the Czech and Slovak Republics in the View of the EU Sustainable Finance Framework. Oral Presentation. International Conference on European Integration 2022, Ostrava, Czech Republic.
  • Kevser, M., & Doğan, M. (2020). Yönetim kurulu yapısı ve sürdürülebilirlik raporu uyumu: Türk bankacılık sektörü üzerine bir araştırma. Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi, 4(10), 39-54.
  • Kliestikova, J. (2017). CSR reporting in specific conditions of Slovak Republic. In New Trends and Issues Proceedings on Humanities and Social Sciences [Symposium]. 5th World Conference on Business, Economics and Management (BEM) (p.159-167). İstanbul, Türkiye.
  • Krechovská, M., & Procházková, P. T. (2014). Sustainability and its integration into corporate governance focusing on corporate performance management and reporting. Procedia Engineering, 69, 1144-1151.
  • KPMG. (2017). The road ahead-The KPMG survey of corporate responsibility reporting 2017. KPMG International Zurich. https://assets.kpmg/content/dam/kpmg/be/pdf/2017/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf.
  • KPMG. (2020), The time has come: The KPMG survey of sustainability reporting 2020. KPMG International Zurich. https://assets.kpmg/content/dam/kpmg/uk/pdf/2020/12/the-time-has-comekpmg-survey-of-sustainability-reporting-2020.pdf.
  • Kubaščíková, Z. (2008). Sustainable development reporting. Management Information Systems, 3(2), 19-23.
  • 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.
  • Melecký, L., & Staníčková, M. (2018). Complexity of the Project Cycle Management and Logical Framework Approach: Challenges or Standards in the EU Case? Oral presentation. 4th International Conference on European Integration 2018, Ostrava, Czech Republic.
  • Ministry of Finance of the Slovak Republic (2017). Act no. 431/2002 Coll. on accounting as amended. Retrieved July 9, 2022, from https://www.mfsr.sk/en/taxes-customs-accounting/accounting/laws/last-amendments-act-431/2002-coll-on-accounting-as-amended-on-amendments-some-act/?forceBrowserDetector=blind.
  • Orazalin, N., & Mahmood, M. (2019). Determinants of GRI-based sustainability reporting: Evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), 140–164.
  • Özçelik, F., & Öztürk, B. A. (2014). Evaluation of banks' sustainability performance in Turkey with grey relational analysis. Muhasebe ve Finansman Dergisi, 63, 189–210.
  • Paksǐová, R. (2017). Sustainability reporting in the Slovak republic. In P. Horvath, P. Judith (Ed.), Sustainability Reporting in Central and Eastern European Companies (p.143-155). Springer, Cham.
  • Pakšiová, R., Oriskóová, D., & Lovciová, K. (2018). Reporting of sustainable development of enterprises in Slovakia. New Trends in Process Control and Production Management, p.401–406.
  • Pakšiová, R., & Lovciová, K. (2019). Managerial reporting by food production companies in Slovakia in 2017. Engineering Management in Production and Services, 11(3), 71–85.
  • Pallant, J. (2020). SPSS survival manual: A step by step guide to data analysis using IBM SPSS (7th ed.). Routledge.
  • Petera, P., Wagner, J., Pakšiová, R., & Křehnáčová, A. (2019). Sustainability information in annual reports of companies domiciled in the Czech Republic and the Slovak Republic. Engineering Economics, 30(4), 483–495.
  • Slovak Banking Association (2022). Slovak banking association members. Retrieved June 20, 2022, from https://www.sbaonline.sk/en/members/.
  • Şendurur, U., & Temelli, F. (2018). Türki̇ye’de faaliyet gösteren geleneksel bankalar ve katılım bankalarının sürdürülebi̇li̇rli̇k açısından karşılaştırılması. Muhasebe Bilim Dünyası Dergisi, 20(2), 330–346.
Toplam 32 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Research Articles
Yazarlar

Emin Zeytinoğlu 0000-0002-4211-8985

Milos Tumpach 0000-0003-3389-6803

Yayımlanma Tarihi 31 Ocak 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 20 Sayı: 51

Kaynak Göster

APA Zeytinoğlu, E., & Tumpach, M. (2023). Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey. OPUS Journal of Society Research, 20(51), 43-55. https://doi.org/10.26466/opusjsr.1153282