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Journals / Muhasebe ve Denetime Bakış / 2018 / Sayı: 53

REPORTING AND ASSURANCE OF ENVIRONMENTAL INFORMATION IN THE SUSTAINABIL- ITY REPORTS

SÜRDÜRÜLEBİLİRLİK RAPORU KAPSAMINDA ÇEVRESEL BİLGİLERİN RAPORLANMASI VE GÜVENCE DENETİMİ

YILDIZ ÖZERHAN
Banu SULTANOĞLU
Pages
55–76
DOI
—
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AI Summary & Key Takeaways

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

The results show that, there is no consistency andcomparability in transferring information to the stakeholders due to the lack of standardization.

📌 3 Key Takeaways

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Objective & Hypothesis:In recent years, there has been a significant increase in the demand of the stakeholders to have accurate, understandable and sufficient information about environmental issues disclosed in the sustainability reports.
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Key Findings & Data:The aimof this paper is to analyze the content of sustainability and annual reports of 42 companies in Borsa Istanbul BIST Sustainability Index for 2015 in terms of the type and the level of environmental information and alsodetermine whether external assurance has been carried out.
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Conclusion & Impact:The results show that, there is no consistency andcomparability in transferring information to the stakeholders due to the lack of standardization.
🔬Design:Research Article
📍Scope:2015 Verileri
⚙️Variables:Sürdürülebilirlik · Güvence Denetimleri Standardı · GDS 3000

Abstract

In recent years, there has been a significant increase in the demand of the stakeholders to have accurate, understandable and sufficient information about environmental issues disclosed in the sustainability reports. The aimof this paper is to analyze the content of sustainability and annual reports of 42 companies in Borsa Istanbul BIST Sustainability Index for 2015 in terms of the type and the level of environmental information and alsodetermine whether external assurance has been carried out. The results show that, there is no consistency andcomparability in transferring information to the stakeholders due to the lack of standardization. Furthermore, thelevel of assurance is very low; only two companies have assurance statements in their sustainability reports.Going to standardization for reporting and increasing the level of external assurance will enable the nonfinancialinformation including environment to be presented to stakeholders in a more consistent, comparable and transparent manner in Turkey

Özet

Son yıllarda, sürdürülebilirlik raporlarının önemli bir alt başlığı olan çevresel konulara ilişkin olarak, işletmepaydaşlarının doğru, anlaşılabilir ve yeterli düzeyde bilgi sahibi olma isteği artmıştır. Bu çalışmanın amacı, 2015yılı için Borsa İstanbul BIST Sürdürülebilirlik Endeksinde yer alan 42 işletmenin sürdürülebilirlik ve yıllıkfaaliyet raporlarını, çevresel bilgilerin türü ve düzeyi açısından incelemek ve güvence denetiminin yürütülüpyürütülmediğini belirlemektir. Çalışmanın sonuçları, işletmelerin çevresel bilgi raporlama seviyesindeki standardizasyon eksikliği nedeniyle, paydaşlara bilgi aktarımında tutarlılık ve karşılaştırılabilirliği sağlayamadığınıgöstermektedir. Ayrıca, güvence denetiminin çok düşük seviyede olduğu, Endeksdeki sadece iki şirketin güvencedenetimi yaptırdığı tespit edilmiştir. Türkiye’de raporlamada standardizasyona gidilmesi ve güvence denetimininarttırılması, çevreyi de içeren finansal olmayan bilgilerin, paydaşlara daha tutarlı, karşılaştırılabilir ve şeffaf birşekilde sunulmasını sağlayacaktır

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Cite This Article

ÖZERHAN, Y., SULTANOĞLU, B. (2018). REPORTING AND ASSURANCE OF ENVIRONMENTAL INFORMATION IN THE SUSTAINABIL- ITY REPORTS. Muhasebe ve Denetime Bakış, Sayı: 53, 55–76. https://ajindex.com/articles/294193

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