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Journals / Muhasebe ve Finansman Dergisi / 2026 / Sayı: 112

Firms’ Experiences with Mandatory Sustainability Reporting: Empirical Evidences from Turkish Companies

Zorunlu Sürdürülebilirlik Raporlaması Uygulama Deneyimleri: Türk Şirketlerinden Ampirik Bulgular

Funda Özçelik(Bursa Uludağ Üniversitesi)0000-0002-0414-8788
Hasan Özçelik0000-0002-5798-7788
Aylin Poroy Arsoy(Bursa Uludağ Üniversitesi)0000-0002-8208-4329
Pages
1–34
Publication Date
2026-10-04
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

It was found that participating companies work with a large number of suppliers, have low levels of awareness and compliance with regulatory standards regarding environmental, social, and governance issues, and have limited capacity to provide data.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The increasing severity of environmental issues, and the recognition of businesses as key players in this process, have heightened the importance of sustainability reporting as an accountability tool.
📊
Key Findings & Data:Businesses in Turkey that exceed certain threshold values are now required to prepare sustainability reports in accordance with the Turkish Sustainability Reporting Standards, effective 2024.
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Conclusion & Impact:It was found that participating companies work with a large number of suppliers, have low levels of awareness and compliance with regulatory standards regarding environmental, social, and governance issues, and have limited capacity to provide data.
🔬Design:Survey & Empirical Study
📍Scope:2024 Verileri
⚙️Variables:Kurumsal sürdürülebilirlik · sürdürülebilirlik raporlaması · sürdürülebilirlik raporlama standartları

Abstract

The increasing severity of environmental issues, and the recognition of businesses as key players in this process, have heightened the importance of sustainability reporting as an accountability tool. Various standards and frameworks for sustainability reporting have been developed globally, and some countries have begun transitioning from voluntary to mandatory reporting. Businesses in Turkey that exceed certain threshold values are now required to prepare sustainability reports in accordance with the Turkish Sustainability Reporting Standards, effective 2024. This study aims to identify the experiences of businesses subject to mandatory sustainability reporting and the key challenges they face in the reporting process. To this end, a survey was conducted targeting businesses subject to mandatory reporting, and the data from 118 businesses were analyzed. The findings show that, along with increased stakeholder interest, senior management is allocating more resources to the reporting process, and that the areas where businesses face the greatest challenges are interdepartmental collaboration and data collection. It was found that participating companies work with a large number of suppliers, have low levels of awareness and compliance with regulatory standards regarding environmental, social, and governance issues, and have limited capacity to provide data.

Özet

Çevresel sorunların giderek derinleşmesi ve işletmelerin bu süreçte önemli aktörler olarak görülmesi, bir hesap verebilirlik aracı olarak sürdürülebilirlik raporlamasının önemini artırmıştır. Küresel ölçekte sürdürülebilirlik raporlamasına yönelik çeşitli standart ve çerçeveler geliştirilmiş, bazı ülkelerde gönüllü raporlamadan zorunlu uygulamalara geçiş başlamıştır. Türkiye’de de belirli eşik değerleri aşan işletmelerin 2024 yılı itibarıyla Türkiye Sürdürülebilirlik Raporlama Standartları’na uygun sürdürülebilirlik raporu hazırlaması zorunlu hale getirilmiştir. Bu çalışma, zorunlu sürdürülebilirlik raporlaması kapsamındaki işletmelerin raporlama sürecine yönelik deneyimlerini ve karşılaştıkları temel zorlukları belirlemeyi amaçlamaktadır. Bu amaçla, zorunlu raporlama kapsamındaki işletmelere yönelik bir anket çalışması yürütülmüş ve 118 işletmeden elde edilen veriler analiz edilmiştir. Elde edilen bulgular, paydaş ilgisinin artışıyla birlikte üst yönetimin raporlama sürecine ayırdığı kaynakların arttığını, işletmelerin en fazla zorlandığı alanların departmanlar arası iş birliği ve veri toplama olduğunu göstermektedir. Katılımcı firmaların çok sayıda tedarikçi ile çalıştığı, bu işletmelerin çevresel, sosyal ve yönetişim farkındalık ve düzenleyici standartlara ilişkin bilgi düzeylerinin düşük olduğu ve veri sağlama kapasitesinin sınırlı olduğu tespit edilmiştir. Bu yönüyle çalışma, Türkiye’de zorunlu sürdürülebilirlik raporlamasına ilişkin erken dönem işletme deneyimlerini ortaya koyarak literatüre katkı sunmakta ve politika yapıcılar için yol gösterici çıkarımlar sağlamaktadır.

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Cite This Article

Özçelik, F., Özçelik, H., Arsoy, A. P. (2026). Firms’ Experiences with Mandatory Sustainability Reporting: Empirical Evidences from Turkish Companies. Muhasebe ve Finansman Dergisi, Sayı: 112, 1–34. https://doi.org/10.25095/mufad.1914997

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