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Bu çalışma, BORSA İstanbul'da (BIST) işlem gören üretim işletmelerinin sürdürülebilirlik raporlaması ile finansal performansı arasındaki ilişkiyi incelemektedir. Sürdürülebilirlik raporlamasından ikincil veri elde etmek için içerik analizi kullanılmıştır. Ayrıca sürdürülebilirlik raporlamasının finansal performans üzerinde etkisinin olup olmadığı konusunda tanımlayıcı istatistikler ve regresyon analizi kullanılmıştır. Bunlara ek olarak, firma büyüklüğünün etkisini kontrol ederek genel sürdürülebilirliğin ve sürdürülebilirliğin çevresel boyutunun şirketin varlık getirisi üzerindeki etkisi incelemiştir. Üretim işletmelerinin %14'ünün Küresel Raporlama Girişimi kılavuzlarını takip ederek bağımsız sürdürülebilirlik raporları yayınladığı görülmüştür. Sonuçlar ayrıca şirketlerin Küresel Raporlama Girişimine özgü standartların ortalama %50'sini açıklama düzeyine ulaştığını göstermiştir. Bu çalışma aynı zamanda toplam analizde genel sürdürülebilirlik raporlaması ile kârlılık arasında pozitif ancak anlamsız bir ilişki bulmuştur. Öte yandan, sürdürülebilirlik raporlamasını yayınlayan şirketlerin finansal performans açısından aktif kârlılığı arasında anlamlı bir pozitif ilişki olduğunu gösterirken, sosyal performans açıklamalarının aktif kârlılığı ile anlamlı bir negatif ilişkisi olduğunu göstermiştir. Bu çalışma, şirketlerin itibarlarını iyileştirmek için çevresel faaliyetlerini açıklamaya öncelik vermeye devam etmeleri gerektiğini ve bunun da kârlılıklarını artıracağını göstermektedir.

Copyright of Journal of Business Science (JOBS) / İşletme Bilimi Dergisi (JOBS) is the property of Journal of Business Science / Isletme Bilimi Dergisi (JOBS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of International Journal of Economic & Social Research is the property of Abant Izzet Baysal University, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Itobiad: Journal of the Human & Social Science Researches / İnsan ve Toplum Bilimleri Araştırmaları Dergisi is the property of Itobiad: Journal of the Human & Social Science Researches and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gazi Journal of Economics & Business is the property of Gazi Journal of Economics & Business and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to examine the association between the institutional environment and the adoption of Global Reporting Initiative (GRI) guidelines. The research sample covers the largest 500 companies in the world, based on Fortune magazine's 2020 ranking. A logistic regression is conducted to examine the relationship between the institutional environment and GRI adoption. The findings reveal that companies from countries with high environmental development and social progress and strong governance are more likely to release GRI-based sustainability reports. This study implies the significant role of country-level institutional factors in corporate reporting. [ABSTRACT FROM AUTHOR]

The Science Based Targets Initiative (SBTi) aims to reduce greenhouse gas emissions by companies to combat climate change, with a focus on limiting global temperature rise. More than 4,000 companies worldwide have committed to reducing carbon emissions in line with the Paris Agreement. Our study examines the SBTi index in E7 countries, including Türkiye, looking at the participation of 553 companies in climate targets such as net-zero and Business Ambition 1.5. The analysis includes BIST companies, assessing their CDP scores and disclosure levels through various reports. This research provides insights into the regional distribution and progress of companies in meeting climate targets. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the carbon emission data of the firms listed in the Borsa Istanbul Sustainability Index in Turkey and analyze the relationship between carbon emissions and the financial performance of these firms. In this research, annual data for 31 firms listed in the Borsa Istanbul Sustainability Index for the period 2017–2020 were used. The relationship between the financial performance indicators of the firms and their carbon emissions was analyzed using a random effects panel data model. The dependent variables identified were return on assets and return on equity as measures of financial performance, while carbon emissions were consid- ered as the independent variable, along with control variables such as firm size, leverage ratio, firm growth, and firm value. The research findings indicate that carbon emissions have a negative impact on both return on assets and return on equity.

The purpose of this study is to examine the carbon emission data of the firms listed in the Borsa Istanbul Sustainability Index in Turkey and analyze the relationship between carbon emissions and the financial performance of these firms. In this research, annual data for 31 firms listed in the Borsa Istanbul Sustainability Index for the period 2017–2020 were used. The relationship between the financial performance indicators of the firms and their carbon emissions was analyzed using a random effects panel data model. The dependent variables identified were return on assets and return on equity as measures of financial performance, while carbon emissions were considered as the independent variable, along with control variables such as firm size, leverage ratio, firm growth, and firm value. The research findings indicate that carbon emissions have a negative impact on both return on assets and return on equity [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi is the property of Journal of Accounting Institute / Muhasebe Enstitusu Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Corporate Sustainability refers to the adaptation of environmental and social factors to activities and decision-making processes together with corporate governance principles, and the management of risks that may arise in these matters, in order to create long-term value for businesses. Sustainable Development, in its most widespread use, is defined as meeting the needs of present generations without compromising the ability of future generations to meet their own needs (Definition made in the 1987 UN Commission). Sustainable development contributes to the development of corporate sustainability by showing which areas businesses should focus on to achieve sustainable development and by enabling businesses, government and civil society to establish a common goal of achieving environmental, social and economic sustainability. For the Sustainable Development Goals, it is necessary to voluntarily report at the country level, to increase cooperation and partnerships at the regional level, and to monitor the progress at the global level. While gender equality and empowerment of women and girls is a goal in itself (Goal 5) in the SDGs, it is directly addressed in the sub-goals of 10 of the other 16 goals. In this study, the "Gender Equality" statements of 65 businesses in the BIST Sustainability Index for 2020 and 2021 were taken into account in order to evaluate the practices of businesses in the sustainability index towards gender equality. [ABSTRACT FROM AUTHOR]

Global awareness of damage to nature has increased over the years as a result of the reflections of the technological developments in the production sector. Firms have started to prepare sustainability reports that include social and environmental issues apart from economic reports. Stakeholders follow not only the financial data of companies but also their sustainability activities. Studies indicate that companies that attach importance to sustainability are seen as valuable by investors. This has increased the research that affects the relationship between sustainability reporting and firm performance. The purpose of this study is to empirically examine whether the financial performance indicators of companies have an effect on publishing sustainability reports. The variables of Return on Assets, Return on Equity, Net Profit Margin, Size and Financial Leverage were used as the financial performance indicator. 351 firm/year data between the years 2014-2021 of 44 firms included in the BIST Sustainability Index was used. The effect of the variables in publishing sustainability report was analyzed with logistic regression method, which is used when the dependent variable is categorical. The results indicate that variables other than size do not have a significant effect, but companies tend to publish sustainability reports as their financial size increases. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Marmara University Social Sciences Institute / Öneri is the property of Marmara University, Institute of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

integrated reporting has become a leading business reporting tool based on the introduction of financial and non-financial information in a single report in the changing and evolving global corporate reporting understanding of the 21 st century. The aim of this study is to measure the proximity and degree of integrated reporting of the annual activity reports published by banks operating in the global interest-free banking sector through content analysis, following the given theoretical framework for integrated reporting based on interest-free banking and integrated thinking, short, medium and long-term value creation and preservation. The content analysis concluded that the average integrated report score of 76 non-interest banks was 0.50 (50%) and above the integrated report score of 43 non-interest banks representing about 0.55% (55%) and 57% of 76 non-interest banks. [ABSTRACT FROM AUTHOR]

This study investigates the impact of sustainability reporting on corporate market risk and returns volatility in food and energy sectors, two important sectors in terms of sustainability. Market risk and volatility spillovers of sustainability reporters are compared within their sectors and whether t sustainability reporting provides a competitive advantage is investigated. The results show that the market risk of the companies reporting sustainability activities is higher than their sector indices. This situation may be due to the deterioration in asset prices resulting from the weak form market efficiency, low level of financial literacy, and the shallowness of the Turkish financial markets. [ABSTRACT FROM AUTHOR]

Today, the reports of businesses that only disclose their financial information have started to be seen as insufficient and businesses have started to prepare non-financial reports as well as financial reports. At this point, it has become a matter of great curiosity to examine whether there is a relationship between nonfinancial information and financial performance. In order to satisfy this curiosity to some extent, in this study, it was investigated whether there is a relationship between the financial strength of companies listed in BIST50 between 2014-2019 (6-year period) and non-financial reporting. As a result of the Panel Regression Analysis conducted for this purpose, it has been determined that the variables of "Main Operating Profit Margin", "Debt Equity Ratio", "Short Term Debt/Total Debt", "Asset Turnover Rate" and "Business Size" have a positive effect on non-financial reporting. In addition, it was concluded that "Current Ratio", "Net Profit Margin", "Asset Growth" and "Receivables Turnover Ratio" negatively affected non-financial reporting. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Bu çalışmada, dijital çağın sanayi devrimindeki yansıması olan Endüstri 4.0’ın yol açtığı ya değiş ya da yok ol mottosunun sosyal, ekonomik, çevresel ve yönetsel alanlarda gelişim ve değişimleri hızlandırdığı gerçeğinden yola çıkılmıştır. Son çeyrek asırdır giderek artan şekilde sadece finansal sonuçlara odaklanan geleneksel raporlamaya getirilen eleştiriler paylaşılmıştır. Gelişim ve değişim bağlamında firmaların gelecekteki değer yaratma potansiyeline odaklanan yeni bir raporlama çerçevesi olan entegre raporlama, arka planı dahil tartışılmıştır. Finansal ve finansal olmayan raporları ilişkisel olarak birleştiren entegre raporlamaya, finansal tablo kullanıcıları ve raporlayan işletmeler tarafından neden ilgi duyulduğu anlaşılmaya çalışılmıştır. Yola daha önce çıkan sürdürülebilirlik raporlamasının entegre raporlamanın bir rakibi değil ancak birbirlerinin tamamlayıcısı olabileceği gerçeği üzerinde durulmuştur. Küresel raporlama çerçevesi ve standart belirleyen kuruluşların çalışmaları, iş birlikleri, birleşmeler ve gelinen nokta değerlendirilmiştir. Raporlama çalışmalarında sona gelinmemiş olmakla birlikte yakın gelecekteki yeni raporlama normalinin ulaştığımız bilgiler doğrultusunda entegre raporlama olabileceği sonucuna ulaşılmıştır.

Copyright of BES Journal: International Journal of Business & Economic Studies is the property of BES Journal - International Journal of Business & Economic Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines the impact of integrated reporting, which aims to add value to businesses by reporting their social, environmental, and economic performance indicators in a single report, on the financial performance of businesses. To this end, a theoretical model explaining the social, environmental, and economic performance of businesses is developed. Within the framework of this model, the data retrieved from the 2016-2017 reports of companies registered in the BIST Sustainability Index, which publish reports closest to integrated reporting, are analyzed and interpreted by Structural Equation Modeling Path Analysis Method using the 'SPSS for Windows 22.00 and the AMOS 22.0' programs. The results of the research demonstrate that integrated reporting has a positive effect on the financial performance of businesses. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Mehmet Akif Ersoy University Social Science Institute is the property of Mehmet Akif Ersoy University, Social Science Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

ÖZ:Çalışmada, bir sürdürülebilirlik raporu örneği kullanılarak, kurumsal marka kavramlarının sürdürülebilirlik unsurlarıyla nasıl ilişkilendirildiği tartışılmıştır. Araştırmanın kurumsal sürdürülebilirliğe ilişkin değişkenleri, BİST Sürdürülebilirlik Endeksi’ne dâhil olma kriterlerini temel alan 54 adet unsurdan oluşmaktadır. Kurumsal markaya ilişkin değişkenler ise, Hatch ve Schultz’un (2003) vizyon, kültür ve imaj modelini temel alan 51 adet unsurdan oluşmaktadır. Buna göre, Arçelik firmasının 2015 yılına ait kurumsal sürdürülebilirlik raporu, ilk adımda toplam 105 unsura göre kodlanarak tematik içerik analizi yapılmış, bu analiz sonunda ortaya çıkan kavramlar arası yakınlık ilişkileri Semantik Ağ Analizi kullanılarak görselleştirilmiş ve kümeleme analizine tabii tutulmuştur. Analiz sonucunda 3 adet bulgu ortaya çıkmıştır. İlki; Arçelik’in sürdürülebilirlik raporunda, sürdürülebilirliğin ekonomik-sosyal boyutu ile çalışanları odak noktaya aldığı, sürdürülebilirliğin uygulamasını öncelikle onlar üzerinde gerçekleştirdiği ve çalışanlar vasıtasıyla diğer çoklu paydaşlara ulaşmakta olduğudur. İkincisi, sürdürülebilirliğin çevresel ve ekonomik boyutları ile müşteriler ve tedarikçilerin yakın ilişkide kullanılmasıdır. Sonuncusu, çalışanlar ve tedarikçiler arasında etik algı, müşterilere karşı ise çevreye duyarlı imaj oluşturmanın amaçlandığıdır. Bu çalışmanın alan yazına iki katkısı bulunmaktadır. Birincisi, sürdürülebilirlik raporlarının önceden belirlenen bir perspektiften (kurumsal marka) incelenmesi ve ikincisi kavram frekansları yerine analizde kavramlar arası ilişkilerin kullanılmasıdır. ABSTRACT:In this study, the conceptual relationship of corporate brand concepts with sustainability aspects are investigated within a sustainability report. The concept list on corporate sustainability consists of 54 aspects based on the criteria for inclusion in the BIST Sustainability Index. The concept list on corporate brand consist of 51 aspects based on the vision, culture and image model of Hatch and Schultz (2003). First, the corporate sustainability report of Arçelik was coded using a total of 105 aspects and the thematic content analysis was made. Then, co-occurrence relationship of concepts is displayed as networks and concept clusters are found using Semantic Network Analysis. We report three main findings. First; with the economic-social dimension of sustainability, Arçelik places its employees at the focal point, implementing sustainability on them first, and reaching out to multiple stakeholders through employees. Latter, the environmental and economic dimensions of sustainability and customers and suppliers are closely related. Finally, it is aimed to create an ethical perception between employees and suppliers and an environmentally friendly image to customers. This research has two contributions to the literature on analysis of sustainability reports: first, it specifies a certain perspective (corporate brand) in the analysis of reports and second, it proposes to analyze conceptual relationships rather than the frequency of concepts.

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study aims to examine accounting conservatism in the Turkish banking sector from two sides. These can be expressed as lending policies and sustainability reporting. We firstly investigate whether accounting conservatism improves the lending capacity of banks during crisis periods. We hypothesize that higher conditional conservatism could reduce the adverse effect of the financial crises on the banks' lending capacity. We test our predictions empirically through an unbalanced panel data of 32 Turkish deposit banks in 1999-2019. We secondly examine whether a bank's engagement in sustainability performance and reporting reduces information asymmetry and leads to less demand for conservatism by outside stakeholders. We test whether a bank conditional conservatism changes or not after starting to report sustainability information. The results of our primary hypotheses are consistent with our predictions and complement and support existing evidence in the empirical literature. We find evidence of the positive impact of conditionally conservative accounting policies on the supply of bank loans. When we test our sustainability reporting hypotheses, incoherent with prior researches and our predictions, there is no significant relationship between sustainability reporting and the level of conservatism. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Omer Halisdemir University, Faculty of Economics & Admistrative Sciene and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Travel & Hospitality Management / Seyahat ve Otel İşletmeciliği Dergisi is the property of SIMEDYA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Companies have increasingly adopted and implemented corporate sustainability practices as ethical and responsible business guidelines, environment management systems, social responsibility projects. The increase in corporate sustainability practices create an interest in sustainability reporting for external disclosure of corporate sustainability. The current study aims to analyse the corporate sustainability reporting practices by analyzing business groups in Turkey. The findings indicate that only 21% of the examined business groups have sustainability reports, and thereby, sustainability reporting is low among Turkish business groups. On the other hand, the limited number of business groups that report their sustainability practices are found out to be closely committed to the principles of UN Global Compact. The study concludes by suggesting that legal and structural frameworks are needed for a more developed sustainability reporting practices in Turkey. [ABSTRACT FROM AUTHOR]

Climate change has been identified as the gravest threat in The World Economic Forum's Global Risk Report since 2016. The main cause of global climate change is the increase in greenhouse gas emissions. The Carbon Disclosure Project (CDP) is the most common environmental reporting platform in the world that encourages enterprises to disclose information about their goals for reducing greenhouse gas emissions on behalf of institutional investors. In this study, data about the responding levels of Turkish companies for CDP questionnaire and their CDP scores are obtained for the period 2010-2018 and then the relationship between being listed in the Sustainability Index and CDP reporting are analyzed. The analyses revealed that, although the number of responding companies has increased over the years, it is still 50% for nonrespondents. Besides, the BIST Sustainability Index, launched in 2014 for sustainability reporting, contributes to CDP Reporting. [ABSTRACT FROM AUTHOR]

The aim of this study is to determine the current state of sustainability reporting in Turkey. In addition, whether there is a relationship between the size of the companies that publish the reports or not and the number of indicators in their reports has been tried to be determined within the scope of the research. In this context, sustainability reports published between the years of 2008-2017 in Turkey were examined with content analysis method. Study results showed that the highest reports were revealed by organizations in Turkey which operate holding sector between the years 2008-2017, reports published by the non-profit organizations operating in the electronics industry the lowest. As a result of the study, it was determined that there was a statistically significant difference between the small and medium sized enterprises and large and multinational enterprises in the number of indicators included in the report. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Financial Researches & Studies / Finansal Araştirmalar ve Çalişmalar Dergisi is the property of Marmara University, School of Banking & Insurance and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Dokuz Eylul University Journal of Graduate School of Social Sciences is the property of Dokuz Eylul University Graduate School of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Travel & Hospitality Management / Seyahat ve Otel İşletmeciliği Dergisi is the property of SIMEDYA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Since the intensive consumption of fossil fuels causes climate changes and scarcity of natural resources, the need for better use of resources arises and a culture of sustainability is required in the enterprises. Business activities should be reported in terms of social, economic and environmental consequences in the sense of sustainability. The objectives of this study are to analyse 100 sustainability reports prepared until 2017 by 42 enterprises in Turkey according to the Global Reporting Initiative (GRI) Guideliness and to examine them in terms of their content. The results of the frequency distributions show that the strategy and profile disclosures were more than the management approach and performance indicator disclosures. [ABSTRACT FROM AUTHOR]

Sustainability reporting is becoming more widespread in our country as it is in the whole world. Profit or pursuing a very institutions and adopted by the institutions and global basis in sustainability reporting standards issued GRI qualified report on the information the characteristics of balance, accuracy, comparability, clarity, indicate temporal consistency and reliability. The purpose of working in this context is to compare the published sustainability reports with the GRI's quality criteria and to compare the quality of the content. Sustainability reports of the 10 firms in the Stock Exchange Istanbul Sustainability Index published in 2014 and 2015 have been examined. The information contained in the reports by content analysis method in the study was scored separately in terms of the report qualities of the GRI and the score was calculated in terms of 6 different quality components of each report. The findings and years the company has tried to determine the quality of the content of sustainability reports published in Turkey on the basis of comparison. [ABSTRACT FROM AUTHOR]

In present, many businesses are engaged in sustainability activities and present information about these activities to their stakeholders through sustainability reports. The aim of this study is to determine the disclosure level of non-financial information related to the sustainability activities in financial services sector in Turkey between 2011-2015 and demonstrate disclosure trends. For this purpose, the sustainability reports of selected banks have been systematically examined within certain categories and the results have been reported. In addition, the disclosure levels of categories for each bank is tested by two paired sample t-test whether there is a significant difference between the first and last sustainability reports. As a result of the study, it is determined that the disclosure level of "woman" and "health and safety at work" is increased significantly. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of the study is to evaluate the Integrated Reporting Performance of enterprises that prepare Integrated Reports by content analysis, taking into account the development process of integrated reporting in our country; and to examine to which extent the annual reports of the enterprises that have not yet started implementing Integrated Reporting System already cover the components of the Integrated Report System. With this design, the annual reports of the enterprises that published Integrated Reports in 2016 and the annual reports of the enterprises registered to the BIST Sustainability Index for the period of 01.12.2016 - 31.12.2016 were investigated with regards to the International Integrated Reporting Framework. [ABSTRACT FROM AUTHOR]