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SÜRDÜRÜLEBİLİRLİK RAPORLARININ İÇERİK KALİTESİ: BİST SÜRDÜRÜLEBİLİRLİK ENDEKSİNDE BİR UYGULAMA.
- Source :
-
World of Accounting Science . 2018 Special Issue, Vol. 20, p334-357. 24p. - Publication Year :
- 2018
-
Abstract
- 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]
Details
- Language :
- Turkish
- ISSN :
- 1302258X
- Volume :
- 20
- Database :
- Academic Search Index
- Journal :
- World of Accounting Science
- Publication Type :
- Academic Journal
- Accession number :
- 135096760