Journals / Ege Akademik Bakış / 2020 / Cilt: 20 - Sayı: 4

A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility

Pages
247–263
Publication Date
2022-10-12
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

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

As a result, companies make a commitment and support it in an initiative, while paying less attention to sharing its results for performance measures and being less willing to do so.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The increasing awareness of individuals about the environmental and social impact of the corporations’ activities has made it important for corporations to share their reports about corporate sustainability with the target audiences.
📊
Key Findings & Data:It presents findings from an analysis of 100 company’websites in Turkey and sustainability reports and discusses the findings within this conceptual context.
💡
Conclusion & Impact:As a result, companies make a commitment and support it in an initiative, while paying less attention to sharing its results for performance measures and being less willing to do so.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The increasing awareness of individuals about the environmental and social impact of the corporations’ activities has made it important for corporations to share their reports about corporate sustainability with the target audiences. The purpose of this study is to determine, how much they are committed to sustainability reports they publish by content analysis method. It presents findings from an analysis of 100 company’websites in Turkey and sustainability reports and discusses the findings within this conceptual context. The findings of the research showed that the majority of the companies that were examined did not share their sustainability-oriented efforts on their websites.Most of the companies that shared their reports try to make their commitments towards sustainability concrete with at least one initiative. It was determined that the least mentioned element in all the themes in the reports was about the results of performance measurement. As a result, companies make a commitment and support it in an initiative, while paying less attention to sharing its results for performance measures and being less willing to do so.

🔖

Cite This Article

ŞARDAĞI, E., DEĞİRMEN, G. C. (2022). A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility. Ege Akademik Bakış, Cilt: 20 - Sayı: 4, 247–263. https://ajindex.com/articles/495106

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (7)

  1. Aggarwal, P. (2013). Sustainability reporting and its impact on corporate financial performance: A literature review. Indi- an Journal of Commerce and Management Studies, 4(3), 51. Akgül, U. (2010). Sustainable Development: Action Field of Applied Anthropology. Ankara University Faculty of Letters Anthropology Journal, 24, 133-164.
  2. Al Matarneh, G. F. (2019). The Impact of Sustainability Dimen- sions in Improving the Quality of Financial Disclosure of Jordanian Shareholding Industrial Companies from the Point of View of External Jordanian Auditors. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(3). Alshehhi, A., Nobanee, H., & Khare, N. (2018). The impact of sus- tainability practices on corporate financial performance: Literature trends and future research potential. Sustaina- bility, 10(2), 494. Asuquo, A. I., Dada, E. T., & Onyeogaziri, U. R. (2018). The Effect of Sustainability Reporting on Corporate Performance of Selected Quoted Brewery Firms in Nigeria. International Journal of Business & Law Research, 6(3), 1-10.
  3. Atağan, G. (2017). Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index. (New Trends in Fi- nance and Accounting (Kitabı İçinde). (Ed: David Procház- ka). Springer: Switzerland. Bertotto, B. B., Pohlmann, M., & da Silva, F. P. (2014). The dimensions of sustainability: concepts and strategies in the textile and clothing supply chain in Brazil. Sustainable Design and Manufacturing 218-229.
  4. Binark, M.(2014). Yeni Medya Çalışmalarında Araştırma Yöntem ve Teknikleri. Ayrıntı Yayınları: İstanbul. Bonsón, E.& Bednárová, M. (2015). CSR Reporting Practices of Eurozone Companies. Revista de Contabilidad, 18(2), 182-193.
  5. Cahyandito, M. F., & Ebinger, F. (2005). The Effectiveness of Sustainability Reporting: Is It Only About The Report’s Design And Content. Available at SSRN 1670702. Choi, S., & Ng, A. (2011). Environmental and economic di- mensions of sustainability and price effects on consumer responses. Journal of business ethics, 104(2), 269-282.
  6. Clarissa, S. V., & Rasmini, N. K. (2018). The Effect of Sustainability Report on Financial Performance with Good Corporate Governance Quality as a Moderating Variable. Caradonna, J. L. (2014). “Sustainability A History. Oxford Uni- versity Press.
  7. New York Cozzio, C. (2019). The concept of sustainability in hotel industry: current dominant orientations and future issues. International Journal of Sustainable Development, 22(1/2),61-87