Özet:

Sustainability reports are the means that enable companies to communicate their economic, environmental and social aspects of their activities to the public. The aim of this study is to analyze the past and current situation by examining the sustainability reports published in Turkey between 2005 and 2017. The study examined 391 sustainability reports published by 120 between 2005 and 2017. According to the findings of the study, the number of sustainability reports published in Turkey has increased over the years. In addition, the guidelines used in the preparation of sustainability reports in Turkey are guidelines created by the Global Reporting Initiative. When published sustainability reports were examined in terms of implementation levels, it was found that the number of reports prepared at high implementation levels was less. Sustainability reports are studied on the basis of the industry and it is found that many reports are prepared by companies operating in the manufacturing sector.

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