A Research on Sustainability Reports of Business in Terms of Corporate Social Responsibility

ŞARDAĞI E., COŞKUN DEĞİRMEN G.

EGE ACADEMIC REVIEW, cilt.20, sa.4, ss.247-263, 2020 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 20 Sayı: 4
  • Basım Tarihi: 2020
  • Doi Numarası: 10.21121/eab.823878
  • Dergi Adı: EGE ACADEMIC REVIEW
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.247-263
  • Anahtar Kelimeler: Sustainability, sustainability report, environmental sustainability, economic sustainability, social sustainability
  • Akdeniz Üniversitesi Adresli: Evet

Özet

The purpose of this study is to determine, how much companies are committed to sustainability reports they publish by using content analysis method.The companies are chosen from 2019 Fortune Turkey Top 500 list, in which companies with highest net income are listed.The sample of the research consists of the top 100 companies in the list. It presents findings from an analysis of 100 companies' websites in Turkey and their sustainability reports and discusses the findings within this conceptual context. The findings of the research showed that the majority of the companies that were examined did not share their sustainability-oriented efforts on their websites. Most of the companies that shared their reports try to make their commitments towards sustainability concrete with at least one initiative. It was determined that the least mentioned element in all the themes in the reports was about the results of performance measurement. As a result, companies make a commitment and support it in an initiative, while paying less attention to sharing its results for performance measures and being less willing to do so.