SavedAdd your journal

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

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

Emine ŞARDAGI
Gül COŞKUN
Pages
247–263
Publication Date
2020-11-30
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:Sustainability · institutional theory · corporate social responsibility

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

ŞARDAGI, E., COŞKUN, G. (2020). A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility. Ege Akademik Bakış Dergisi, Cilt: 20 - Sayı: 4, 247–263. https://ajindex.com/articles/751863

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (12)

  1. Akgül, U. (2010). Sürdürülebilir Kalkınma: Uygulamalı Antropolojinin Eylem Alanı. Ankara Üniversitesi Dil ve Tarih Coğrafya Fakültesi Antropoloji Dergisi, 24, 133-164.
  2. Atağan, G. (2017). Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index. (New Trends in Finance and Accounting (Kitabı İçinde). (Ed: David Procházka). Springer: Switzerland. Becker, C.U. (2012). Sustainability Ethics and Sustainability Research. Springer: New York 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. Çalışkan,,A. Ö.(2014). How Accounting and Accountants May Contribute in Sustainability?. Social Responsibility Journal, 10(2), 246-267. Dagilienė, L. (2014). Impact of Normative Institutional Factors on Sustainability Reporting. International Journal of Economics and Management Engineering, 8(6), 1659-1664.
  3. De Grosbois, D. (2016). Corporate Social Responsibility Reporting in The Cruise Tourism Industry: A Performance Evaluation Using A New İnstitutional Theory Based Model. Journal of Sustainable Tourism, 24(2), 245-269.
  4. Erdoğan, İ. (2007). Pozitivist Metodoloji: Bilimsel Araştırma Tasarımı, İstatistiksel Yöntemler, Analiz ve Yorum (2.baskı). Erk Yayınları:
  5. Ankara.
  6. Farneti, F., & Guthrie, J. (2009). Sustainability Reporting by Australian Public Sector Organisations: Why They Report. In Accounting Forum, 33(2), 89-98.
  7. Gavana, G., Gottardo, P., & Moisello, A. M. (2017). Sustainability Reporting in Family Firms: A Panel Data Analysis. Sustainability, 9(1), 38. Glover, J. L., Champion, D., Daniels, K. J., & Dainty, A. J. D. (2014). An Institutional Theory Perspective on Sustainable Practices Across the Dairy Supply Chain. International Journal of Production Economics, 152, 102-111.
  8. Gray, R., & Milne, M. (2002). Sustainability Reporting: Who's Kidding Whom?. Chartered Accountants Journal of New Zealand, 81(6), 66-70.
  9. Greco, G., Sciulli, N., & D’Onza, G. (2015). The İnfluence Of Stakeholder Engagement On Sustainability Reporting: Evidence From Italian Local Councils. Public Management Review, 17(4), 465-488.
  10. Herremans, I. M., Nazari, J. A., & Mahmoudian, F. (2016).
  11. Stakeholder Relationships, Engagement, And Sustainability Reporting. Journal of Business Ethics, 138(3), 417-435.
  12. Herzig, C., & Schaltegger, S. (2006). Corporate Sustainability Reporting. An Overview. Sustainability Accountin