Abstract:

Because the intense consumption of fossil fuels causes a decrease in natural resources in the environment and climate change, the need for better use of resources is emerging and a culture of sustainability is needed in. In the sense of sustainability, business activities should be with social, economic and environmental results. The aim of this study in Turkey by 2017 is to analyze the topics in the reports by conducting the analysis of the 100 reports of 42 preparing sustainability report according to the Global Reporting Initiative (GRI) Guide. With the frequency distribution made, reports showed that strategy and profile descriptions were more than management approach and performance indicator descriptions. It is clear that there is no importance to sustainability reports in Turkey.

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