It is of special importance that insurance companies, which bear the responsibility of all the dynamics of the economy due to their sectoral structures, prepare reports in accordance with corporate sustainability criteria and present them to the decision-makers. The fact that insurance companies are in a key position in the economy further increases the importance of explaining the sustainability factors. In the study, the compliance of the corporate sustainability statements of the insurance companies in Borsa Istanbul with the principles of the "Global Reporting Initiative" was discussed with content analysis based on qualitative research. With the study, the compliance of companies with the principles of sustainability and the sustainability elements brought by the specific characteristics of the sector were evaluated with a utilitarian approach for decision makers based on the annual reports.