Özet:

Objective - In this study, the concept of sustainability has been addressed in various dimensions, but it has been tried to identify approaches to sustainability, environmental, environmental risks and environmental accounting issues of the production enterprises in the organized industrial area of Erzurum. Method - In this study, the survey method was used in the collection of data. One of the important points to be pointed out in this regard is the creation of the theoretical framework of the research and the use of the literary scan method in the application phase. The data obtained through the survey was studied by the frequency analysis and the established hypotheses were subjected to Multiple Regression and Correlation analysis. Results - The values found in the analysis based on the hypotheses created to sustainability, environmental risks, environmental accounting and environmental policies have been shown to have meaningful and positive effects. However, an analysis of the views of in the research area on environmental issues and environmental accounting found that 89.2% of were interested in the use of environmentally friendly alternative resources in the prevention of environmental problems. Discussions - From the findings obtained by this study, it may be recommended that companies receive support from the relevant institutions and organizations, especially from the universities located in the region, in order to understand sustainability and to implement it best in their bodies. On the other hand, it can be said that’s sustainability attitudes should be in accordance with environmental accounting and environmental policies and that should focus on R&D work to protect and improve the environment in order to prevent environmental problems.

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