Powered by OpenAIRE graph
Found an issue? Give us feedback
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Yönetim ve Ekonomiarrow_drop_down
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
Yönetim ve Ekonomi
Article . 2020
Data sources: DOAJ
addClaim

This Research product is the result of merged Research products in OpenAIRE.

You have already added 0 works in your ORCID record related to the merged Research product.

Halka Açık Şirketlerin Sürdürülebilirlik Raporları Analizi: Borsa İstanbul’da Bir Uygulama(An Analysis of Sustainability Reports of Public Companies: Evidence From Borsa Istanbul)

Authors: Ebru SAYGILI; Seher GÖREN YARGI; Deniz ERGİNER;

Halka Açık Şirketlerin Sürdürülebilirlik Raporları Analizi: Borsa İstanbul’da Bir Uygulama(An Analysis of Sustainability Reports of Public Companies: Evidence From Borsa Istanbul)

Abstract

The concept of sustainability is continuously used in the environment, tourism, architecture, businesses and economy. In this study, the sustainability reports of public companies listed in BIST Sustainability Index are analysed under economic, environment and social categories identified by in the Global Reporting Initiative Reporting Guide. The aim of the study is to determine the disclosure practices of listed companies about sustainability issues. The sustainability reports of companies listed in BIST Sustainability Index are analysed with content analysis using Nvivo software programme and the result of the analysis are evaluated. The results of the study indicated that the most highlighted issues are as follows; in economic sustainability economic performance, in environmental sustainability products and services, in social sustainability employee and, health and safety issues. Further, the results of the regression analysis indicate that as the firm age and number of employees increase firms issue more comprehensive sustainability reports.

Keywords

company age, Economics as a science, Management. Industrial management, company size, sustainability, HD28-70, global reporting initiative (gri), HB71-74, bist sustainability index

  • BIP!
    Impact byBIP!
    citations
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold