SavedAdd your journal

Journals / OPUS Toplum Araştırmaları Dergisi / 2023 / Cilt: 20 - Sayı: 51

Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Emin ZEYTİNOĞLU
Milos TUMPACH
Pages
43–55
Publication Date
2023-01-31
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)

According to the results of the study, the highest level of disclosure for banks in Slovakia and Turkey was for general standards information, while the lowest level of disclosure was for environmental information.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The study aimed to determine the extent to which sustainability issues are disclosed by banks operating in Slovakia and Turkey between 2019 and 2021 and whether there is a significant difference in the level of information disclosed within the scope of sustainability between countries and years.
📊
Key Findings & Data:To determine the level of disclosure of sustainability information, firstly, content analysis was conducted within the scope of GRI4.
💡
Conclusion & Impact:According to the results of the study, the highest level of disclosure for banks in Slovakia and Turkey was for general standards information, while the lowest level of disclosure was for environmental information.
🔬Design:Research Article
📍Scope:2019 Verileri
⚙️Variables:Sustainability Reporting · Disclosure · Global Reporting Initiative

Abstract

The study aimed to determine the extent to which sustainability issues are disclosed by banks operating in Slovakia and Turkey between 2019 and 2021 and whether there is a significant difference in the level of information disclosed within the scope of sustainability between countries and years. To determine the level of disclosure of sustainability information, firstly, content analysis was conducted within the scope of GRI4. Then, a two-way ANOVA test was applied to determine the statistical differences between countries and years in terms of the level of information disclosure. According to the results of the study, the highest level of disclosure for banks in Slovakia and Turkey was for general standards information, while the lowest level of disclosure was for environmental information. In addition, significant differences were determined in terms of reporting across both years and countries. The disclosure score for countries has shown a steady but small increase over the years. In addition, the information disclosure scores of the countries were close to each other, especially for 2019 and 2020, and there were no major differences. This research contributes to the literature by comparatively presenting the level of sustainability reporting of large-scale commercial banks in the banking sector of two countries within the scope of the GRI Financial Services Sector disclosure index.

🔖

Cite This Article

ZEYTİNOĞLU, E., TUMPACH, M. (2023). Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey. OPUS Toplum Araştırmaları Dergisi, Cilt: 20 - Sayı: 51, 43–55. https://ajindex.com/articles/880398

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (14)

  1. Bankacılık Düzenleme ve Denetleme Kurumu (2022). Kuruluş listesi. Retrieved June 20, 2022 from https://www.bddk.org.tr/Kurulus/Liste/77.
  2. Belal, R. A., & Owen, D. L. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Accounting, Auditing & Accountability Journal, 20(3), 472–494.
  3. Biswas, T., Syed, M.-U.-H., Chakraborty, B., Lima, R. P., & Jahan, S. (2020). Do the banks comply to GRI guidelines for sustainable reporting practices? Empirical evidence from Bangladesh. Society & Sustainability, 2(2), 10–30.
  4. Brundtland, G. (1987). World commission on environment and development: Our common future (Report No. A/42/427). United Nations General Assembly. https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf.
  5. Bük, B. T. (2020). Türkiye’de sürdürülebilirlik raporlaması uygulamaları. Pamukkale University Journal of Social Sciences Institute, 39, 369–377.
  6. Demirel, A. N., & Altun, N. (2018). Finansal hi̇zmetler sektöründe finansal olmayan bilgilerin raporlanması: Sürdürülebi̇li̇rli̇k raporları üzeri̇ne ampirik bi̇r araştırma. Muhasebe Bilim Dünyası Dergisi, 20(3), 578–607.
  7. Düzer, M., & Önce, S. (2018). Sürdürülebi̇li̇rli̇k performans göstergeleri̇ne i̇li̇şki̇n açıklamaların finansal performans üzeri̇ne etkisi: Bi̇st’te bi̇r uygulama. Muhasebe ve Vergi Uygulamaları Dergisi, 11(1), 93–117.
  8. European Union (2013). Directive 2013/34/EU of the European Parliament and of the council. Retrieved June 28, 2022, from https://eur-lex.europa.eu/eli/dir/2013/34/oj.
  9. European Union (2014). Directive 2014/95/EU of The European Parliament and of the council. Retrieved June 28, 2022, from https://eur-lex.europa.eu/eli/dir/2014/95/oj.
  10. Gilbert, D. U., Rasche, A., & Waddock, S. (2011). Accountability in a global economy: The emergence of international accountability standards. Business Ethics Quarterly, 21(1), 23–44.
  11. Global Reporting Initiative (2013). G4 sector disclosures financial services. Retrieved July 7, 2022, from https://www.globalreporting.org/search/?query=Financial+services.
  12. Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
  13. Gümrah, A. (2018). Türkiye'de sürdürülebilirlik raporlaması ve rapor kalitesi: BİST sürdürülebilirlik endeksinde bir uygulama. Yayımlanmamış doktora tezi. Nevşehir Hacı Bektaşi Veli Üniversitesi.
  14. Houska, D., & Pak