DETERMINANTS OF SUSTAINABILITY REPORTING PRACTICE IN TÜRKİYE

Authors : Çağrı Aksoy Hazır

Pages : 36-58

Doi:10.14780/muiibd.1461075

View : 72 | Download : 80

Publication Date : 2024-06-13

Article Type : Research Paper

Abstract :The aim of the study is to analyze the level and determining factors of sustainability reporting practice in Türkiye. A GRI-based sustainability disclosure index was employed to evaluate the sustainability reporting practice. It was documented that listed companies in Türkiye are soft sustainability disclosurers and prefer to disclose environmental-related information more than economic and social information. The findings suggest that profitability, company size, leverage, and company age are positively associated with the level of sustainability disclosure in Türkiye. Moreover, the cash flow capacity of the companies has a significant and negative impact on the level of sustainability disclosure. Specifically, the results of the additional analysis indicate that company size is a significant determining factor of economic, environmental, and social sustainability disclosure.
Keywords : Sürdürülebilirlik Raporlaması, Sürdürülebilirlik Açıklama Skoru, GRI, Türkiye