Atıf Sayısı
5
Görüntüleme
63
İndirme
27
Bu araştırmanın amacı Küresel Raporlama Girişimi ilkeleri çerçevesinde Borsa İstanbul (BIST) Sürdürülebilirlik Endeksinde sürekli olarak yer alan şirketlerin sürdürülebilirlik faaliyetleri ile bu faaliyetleri raporlama düzeylerini analiz etmek ve söz konusu şirketlerinin eksikliklerinin veya varsa üstün taraflarının neler olduğunu saptamaktır. Bu amaçla BIST Sürdürülebilirlik Endeksi’nde 2014 yılından bu yana her yıl yer alan 7 şirketin kurumsal web siteleri ile 2018 yılına ait faaliyet raporları, Küresel Raporlama Girişimi ilkeleri olan ekonomik, çevresel ve sosyal faktörler çerçevesinde içerik analizi ile incelenmiştir. Analiz sonucunda BIST Sürdürülebilirlik Endeksi’nde yer alan şirketlerin ekonomik, çevresel ve sosyal bağlamda duyarlı oldukları, gerçekleştirdikleri faaliyetleri ve duyarlılıklarını belgeler, sertifikalar, politikalar ile destekledikleri ortaya konmuştur. Buna karşın şirketlerin sürdürülebilirlik faaliyetleri ve bu faaliyetlerin raporlanması bağlamında hem bütünsel hem de ekonomik performanslarının kurumsal web siteleri ve faaliyet raporları açısından ayrıştığı ve paylaşılan bilgi düzeylerinin farklılık gösterdiği saptanmıştır. Ayrıca şirketlerin kurumsal web siteleri ile faaliyet raporlarında çevresel bağlamda en az yer verdikleri unsurların biyolojik çeşitlilik ve çevresel şikâyet mekanizması olduğu gözlemlenmiştir. Sosyal bağlamda ise şirketlerin kurumsal web siteleri ile faaliyet raporlarında en az verdikleri unsurların toplumsal bağlamda şikâyet mekanizması ile yerli halkın hakları olduğu saptanmıştır.
The purpose of this research is to analyze the sustainability activities and the reporting levels of the companies that are included in the Borsa Istanbul (BIST) Sustainability Index within the framework of the Global Reporting Initiative principles and to determine the deficiencies or superiorities of these companies. For this purpose, the corporate websites of 7 companies that have been included in the BIST Sustainability Index every year since 2014 and the annual reports of 2018 were analyzed with content analysis within the framework of the economic, environmental and social factors, which are the principles of the Global Reporting Initiative. As a result of the analysis, it was revealed that the companies included in the BIST Sustainability Index are sensitive in economic, environmental and social context, and support their activities and sensitivities with documents, certificates and policies. On the other hand, in terms of sustainability activities and reporting of these activities, it was found that both their holistic and economic performance differ in terms of corporate websites and annual reports, and shared knowledge levels differ. In addition, biodiversity and environmental grievance mechanism were observed to be the least included in corporate websites and annual reports in the environmental context. In the social context, it is determined that the elements that the companies include at least in corporate websites and annual reports are the rights of the local people with the social complaint mechanism.
The purpose of this research is to analyze the sustainability activities and the reporting levels of the companies that are included in the Borsa İstanbul (BIST) Sustainability Index within the framework of the Global Reporting Initiative principles and to determine the deficiencies or superiorities of these companies. For this purpose, the corporate websites of 7 companies that have been included in the BIST Sustainability Index every year since 2014 and the annual reports of 2018 were analyzed with content analysis within the framework of the economic, environmental and social factors, which are the principles of the Global Reporting Initiative. As a result of the analysis, it was revealed that the companies included in the BIST Sustainability Index are sensitive in economic, environmental and social context, and support their activities and sensitivities with documents, certificates and policies. On the other hand, in terms of sustainability activities and reporting of these activities, it was found that both their holistic and economic performances differ in terms of corporate websites and annual reports, and shared knowledge levels differ. In addition, biodiversity and environmental grievance mechanism were observed to be the least included in corporate websites and annual reports in the environmental context. In the social context, it is determined that the elements that the companies include at least in corporate websites and annual reports are the rights of the local people with the social complaint mechanism.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
Makale Detay 
Atıf Yapanlar
Benzer Makaleler
PDF Görüntüle
Dergi Bilgisi
Eseri Dinleyin
Bu Sayfayı Yazdırın
Paylaş
Mendeley
