Abstract:

Recently, it is seen that the financial information produced by the accounting has remained insufficient in measuring the operating activities and performance. Therefore, the accounting responsibility is to produce financial information as well as non-financial information. As a result of financial and non-financial measurements, we can provide accurate information about the performance of the enterprises and this situation is also important in terms of competitiveness. Thus, protecting the environment and ensuring sustainability is important for to competitive superiority. The aim of this study is to explain the scope of the "Sustainability Accounting" which is of importance in terms of sustainability and is a new concept that differs from traditional accounting and to reveal the arrangements made with regard to sustainability reporting in Turkey to ensure sustainability. In line with this goal, first the concept of sustainability, corporate sustainability, sustainability reporting was explained, then the accounting of sustainability, which is a new concept, was theoretically examined in detail. In this context, the purpose, principles, data collection, recording, measurement, analysis, reporting process and qualitative characteristics of the durability accounting are first explained. The report on sustainability in Turkey was subsequently published.

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