An Emprıcal Study For Determining The Compliance Of Sustainability Reports Published In Turkey With Standars Published By Global Reporting Initiative GRI

Abstract

Thanks to rapid advances in communication technologies, consumers and investors have become more sensitive to environmental issues. Therefore, businesses started to pay attention to the price of products purchased, their profits as well as their environmental awareness. In the context of these developments, businesses have begun to publish their sustainability reports on behalf of their consumers and investors. In this paper, sustainability reports of companies operating in Turkey were studied and interpreted by means of content analysis. As a result, the findings of study revealed that sustainability reports are not at sufficient level in terms of independent audit and there are deficiencies in compliance with the GRI-G4 Standards.