TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ

Seçil ÖZTÜRK (Çanakkale Onsekiz Mart Üniversitesi, Çan Uygulamalı Bilimler Yüksekokulu, Uluslararası Ticaret ve İşletmecilik Bölümü, Çanakkale, Türkiye)
Muhasebe Bilim Dünyası Dergisi
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Yıl: 2023 Cilt: 25 Sayı: MODAVICA Özel Sayısı Sayfa Aralığı: 309 - 338 Metin Dili: Türkçe İndeks Tarihi: 19-04-2023

TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ

Öz:
Bu çalışmanın amacı, kurumsal raporlarda Sürdürülebilir Kalkınma Hedefi (SKH) açıklamaları konusunu irdelemek ve Türkiye’de entegre raporlarda SKH açıklama (raporlama) kalitesini araştırmaktır. Bu amaçla, literatür incelenmiş, imalat ve bankacılık sektörlerinde entegre raporlama yapan 18 şirketin 2021 yılı entegre raporları içerik analizi yöntemiyle değerlendirilmiştir. Sonuçlara göre, şirketlerin entegre raporlarında SKH açıklama kalitesi yüksektir ve sektörel olarak önemli farklılık bulunmamaktadır. Her iki sektörde de yoğunlaşılan SKH’ler “insana yakışır iş ve ekonomik büyüme”, “sanayi, yenilikçilik ve alt yapı”, “iklim eylemi” ve “amaçlar için ortaklıklar” olmuştur. Bankacılık sektöründe “nitelikli eğitim” ve “eşitsizliklerin azaltılması”, imalat sektöründe “sorumlu üretim ve tüketim” hedefleri öne çıkmaktadır.
Anahtar Kelime: Sürdürülebilir Kalkınma Hedefleri Entegre Raporlama SKH Açıklama Kalitesi.

DETERMINING THE QUALITY OF DISCLOSURE OF THE UN’S SUSTAINABLE DEVELOPMENT GOALS IN INTEGRATED REPORTS IN TURKEY

Öz:
The purpose of this study was to examine the subject of Sustainable Development Goal (SDG) disclosure in corporate reports and to investigate the quality of SDG disclosure (reporting) in integrated reports in Turkey. For this purpose, a literature review was conducted and the integrated reports of 18 businesses engaged in integrated reporting in the manufacturing and banking sectors for 2021 were evaluated by means of content analysis method. Accordingly, the quality of SDG disclosure is high in businesses' integrated reports. There is no industry-specific difference. The SDGs concentrated in both sectors were “decent work and economic growth”, “industry, innovation and infrastructure”, “climate action” and “partnerships for the goals”. The goals of “quality education” and “reduced inequalities” came to the fore in the banking sector, while, “responsible production and consumption” was prominent in the manufacturing sector.
Anahtar Kelime: Sustainable Development Goals Integrated Reporting SDG Disclosure Quality.

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA Öztürk Yöndemli S (2023). TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. , 309 - 338.
Chicago Öztürk Yöndemli Seçil TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. (2023): 309 - 338.
MLA Öztürk Yöndemli Seçil TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. , 2023, ss.309 - 338.
AMA Öztürk Yöndemli S TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. . 2023; 309 - 338.
Vancouver Öztürk Yöndemli S TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. . 2023; 309 - 338.
IEEE Öztürk Yöndemli S "TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ." , ss.309 - 338, 2023.
ISNAD Öztürk Yöndemli, Seçil. "TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ". (2023), 309-338.
APA Öztürk Yöndemli S (2023). TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. Muhasebe Bilim Dünyası Dergisi, 25(MODAVICA Özel Sayısı), 309 - 338.
Chicago Öztürk Yöndemli Seçil TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. Muhasebe Bilim Dünyası Dergisi 25, no.MODAVICA Özel Sayısı (2023): 309 - 338.
MLA Öztürk Yöndemli Seçil TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. Muhasebe Bilim Dünyası Dergisi, vol.25, no.MODAVICA Özel Sayısı, 2023, ss.309 - 338.
AMA Öztürk Yöndemli S TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. Muhasebe Bilim Dünyası Dergisi. 2023; 25(MODAVICA Özel Sayısı): 309 - 338.
Vancouver Öztürk Yöndemli S TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ. Muhasebe Bilim Dünyası Dergisi. 2023; 25(MODAVICA Özel Sayısı): 309 - 338.
IEEE Öztürk Yöndemli S "TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ." Muhasebe Bilim Dünyası Dergisi, 25, ss.309 - 338, 2023.
ISNAD Öztürk Yöndemli, Seçil. "TÜRKİYE’DE ENTEGRE RAPORLARDA BİRLEŞMİŞ MİLLETLER SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİ AÇIKLAMA KALİTESİNİN BELİRLENMESİ". Muhasebe Bilim Dünyası Dergisi 25/MODAVICA Özel Sayısı (2023), 309-338.
Sayfa Oluşturulma Tarihi
26-04-2024 5:2

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