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Journals / Denetişim / 2026 / Sayı: 35

STAKEHOLDER ENGAGEMENT AND MATERIALITY ASSESSMENT IN SUSTAINABILITY REPORTING: AN EMPIRICAL STUDY OF THE CHEMICAL INDUSTRY

SÜRDÜRÜLEBİLİRLİK RAPORLAMASINDA PAYDAŞ KATILIMI VE ÖNEMLİLİK DEĞERLENDİRMESİ: KİMYA SEKTÖRÜNE YÖNELİK AMPİRİK BİR ÇALIŞMA

Ali Aksüt(BİTLİS EREN ÜNİVERSİTESİ)0000-0002-4222-9992
Journal
Denetişim
Pages
104–121
Publication Date
2026-08-23
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AI Summary & Key Takeaways

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

The findings indicate that the companies predominantly prepared reports in compliance with the Global Reporting Initiative (GRI) and that integrated reporting practices were concentrated among relatively large-scale companies.

📌 3 Key Takeaways

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Objective & Hypothesis:The aim of this study is to examine, through the content analysis method, the sustainability reporting practices between 2022 and 2024 of companies listed on Borsa Istanbul that operate in the chemical, pharmaceutical, petroleum, rubber, and plastic products subsectors and for which comprehensive sustainability data are accessible, within the context of stakeholder engagement and materiality assessment.
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Key Findings & Data:The findings indicate that the companies predominantly prepared reports in compliance with the Global Reporting Initiative (GRI) and that integrated reporting practices were concentrated among relatively large-scale companies.
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Conclusion & Impact:It was determined that regulatory transformations have decisively shaped materiality practices, and the need for companies to enhance the verifiability of their reports is emphasized.
🔬Design:Survey & Empirical Study
📍Scope:2022 Verileri
⚙️Variables:Sürdürülebilirlik Raporlaması · Önemlilik Değerlendirmesi · Çift Önemlilik

Abstract

The aim of this study is to examine, through the content analysis method, the sustainability reporting practices between 2022 and 2024 of companies listed on Borsa Istanbul that operate in the chemical, pharmaceutical, petroleum, rubber, and plastic products subsectors and for which comprehensive sustainability data are accessible, within the context of stakeholder engagement and materiality assessment. Within the scope of the study, the reporting standards referenced by the companies, the materiality approaches they adopted, the Environmental, Social, and Governance (ESG) issues they prioritized, their stakeholder groups, and their stakeholder engagement methods were systematically analyzed. The findings indicate that the companies predominantly prepared reports in compliance with the Global Reporting Initiative (GRI) and that integrated reporting practices were concentrated among relatively large-scale companies. Over the years, a transition from the financial materiality approach to an impact-oriented approach and a marked increase in double materiality practices were identified; the fact that the relevant rates were 0% in 2022, 15.4% in 2023, and 61.5% in 2024 demonstrates that this transformation has progressively strengthened. In terms of ESG dimensions, occupational health and safety, human rights, greenhouse gas emissions, and waste management consistently emerged as priority issues, while issues such as biodiversity, employee engagement, sustainable supply chains, and digitalization were found to exhibit an increasing trend. With regard to stakeholder engagement processes, employees and customers were identified as the most frequently involved groups; however, it was determined that engagement methods were predominantly based on surveys and one-way notifications, while in-depth dialogue methods remained limited. The study demonstrates that reporting maturity in the chemical industry has increased in parallel with global regulations and that the double materiality perspective has strengthened; however, it also indicates a need to deepen stakeholder engagement. It was determined that regulatory transformations have decisively shaped materiality practices, and the need for companies to enhance the verifiability of their reports is emphasized.

Özet

Bu çalışmanın amacı; Borsa İstanbul'da işlem gören kimya, ilaç, petrol, lastik ve plastik ürünleri alt sektörlerinde faaliyet gösteren ve kapsamlı sürdürülebilirlik verilerine erişilebilen şirketlerin 2022-2024 yılları arasındaki sürdürülebilirlik raporlamalarını paydaş katılımı ve önemlilik değerlendirmesi bağlamında içerik analizi yöntemiyle incelemektir. Çalışma kapsamında şirketlerin referans aldıkları raporlama standartları, benimsedikleri önemlilik yaklaşımları, önceliklendirdikleri Çevresel, Sosyal ve Yönetişim (ÇSY) konuları, paydaş grupları ve paydaş katılım yöntemleri sistematik olarak analiz edilmiştir. Bulgular, şirketlerin çoğunlukla GRI (Global Reporting Initiative- Küresel Raporlama Girişimi) uyumlu raporlama yaptığını, entegre raporlama uygulamalarının görece büyük ölçekli şirketlerde yoğunlaştığını göstermektedir. Yıllar içinde finansal önemlilik yaklaşımından etki odaklı yaklaşıma geçiş ve çift önemlilik uygulamalarında belirgin bir artış tespit edilmiştir; söz konusu oranların 2022 yılında %0, 2023 yılında %15,4 ve 2024 yılında %61,5 düzeyinde gerçekleşmesi, bu dönüşümün giderek güçlendiğini göstermektedir. ESG ekseninde iş sağlığı ve güvenliği, insan hakları, sera gazı emisyonları ve atık yönetimi sürekli öncelikli konular olarak öne çıkarken; biyoçeşitlilik, çalışan bağlılığı, sürdürülebilir tedarik zinciri ile dijitalleşme gibi konuların ise yükselen bir trend sergilediği saptanmıştır. Paydaş katılımı süreçlerinde ise çalışanlar ve müşterilerin en çok dâhil edilen gruplar olduğu, ancak katılım yöntemlerinin ağırlıklı olarak anket ve tek yönlü bildirimlere dayandığı, derinlemesine diyalog yöntemlerinin sınırlı kaldığı belirlenmiştir. Çalışma kimya sektöründe raporlama olgunluğunun küresel düzenlemelere paralel olarak arttığını ve çift önemlilik perspektifinin güçlendiğini; ancak paydaş katılımının derinleştirilmesine ihtiyaç duyulduğunu göstermektedir. Düzenleyici dönüşümlerin önemlilik uygulamalarını belirleyici biçimde şekillendirdiği tespit edilmiş olup, şirketlerin raporların doğrulanabilirliğini artırma ihtiyacı vurgulanmaktadır.

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Cite This Article

Aksüt, A. (2026). STAKEHOLDER ENGAGEMENT AND MATERIALITY ASSESSMENT IN SUSTAINABILITY REPORTING: AN EMPIRICAL STUDY OF THE CHEMICAL INDUSTRY. Denetişim, Sayı: 35, 104–121. https://doi.org/10.58348/denetisim.1883954

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