Özet:

Economic, environmental and socialfactors are everincreasing in importance in a balanced development, and accounting theory and practices are increasingly more closely concerned with the issue. In this subject, the work that the International Federation of Accountants (IFAC) in 2014 started under the title of ‘Is there any need for a new roadmap for financial reporting?’ and studies about sustainability reports that the Global Reporting Initiative (GRI) had done, are remarkable. GRI published four guides for this purpose between the years 2012-2013. In these guides that are reformed continually, besides the usual accounting knowledge there is mention of international accounting standards; and it is also implied that private environmental accounting reports have made use of the accounting and reporting standards developed by the World Resources Institute (WRI) and World Sustainability Council (WBCSD). By benefitting from this advanced accounting knowledge, as so in many countriesin the world it is also so in Turkey as well, the regularization ofsustainability reports have been a matter of study. However, it has been monitored that accounting information taking GRI guidelines is given limited space in the reports regulated in Turkey and the introduction of the company has become prominent, more than the concept of sustainability, in these reports. Among these reasons, besides having just begun sustainability reporting, it is seen that there are absences in the substructure of accounting practices. It has been understood that the increase in the need for modernization in accounting practices and thought stems from its being handled in terms of taxation, after the proclamation of the Republic (1923), more than the principles of business management and for public disclosure. However, in the 21st century as a result Turkey’s opening up to foreign countries, it has been seen that implementations based on international accounting and supervising standards with the new Turkish Commercial Code accepted in 2011, have begun and globalization has come to the fore. Even if the international accounting standards have been applied only by a few corporations yet, there is the prospect that more qualified sustainability reports can be prepared and more modern accounting implementation will be done and these practices will improve gradually in line with requirements.

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