Araştırma Makalesi
BibTex RIS Kaynak Göster

Yıl 2020, Cilt: 20 Sayı: 4, 247 - 263, 30.11.2020

Emine Şardagı Gül Coşkun

https://doi.org/10.21121/eab.671077

Öz

Kaynakça

  • Akgül, U. (2010). Sürdürülebilir Kalkınma: Uygulamalı Antropolojinin Eylem Alanı. Ankara Üniversitesi Dil ve Tarih Coğrafya Fakültesi Antropoloji Dergisi, 24, 133-164.
  • 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.
  • 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.
  • Erdoğan, İ. (2007). Pozitivist Metodoloji: Bilimsel Araştırma Tasarımı, İstatistiksel Yöntemler, Analiz ve Yorum (2.baskı). Erk Yayınları: Ankara.
  • Farneti, F., & Guthrie, J. (2009). Sustainability Reporting by Australian Public Sector Organisations: Why They Report. In Accounting Forum, 33(2), 89-98.
  • 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.
  • Gray, R., & Milne, M. (2002). Sustainability Reporting: Who's Kidding Whom?. Chartered Accountants Journal of New Zealand, 81(6), 66-70.
  • 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.
  • Herremans, I. M., Nazari, J. A., & Mahmoudian, F. (2016). Stakeholder Relationships, Engagement, And Sustainability Reporting. Journal of Business Ethics, 138(3), 417-435.
  • Herzig, C., & Schaltegger, S. (2006). Corporate Sustainability Reporting. An Overview. Sustainability Accounting And Reporting kitabı içinde (sayfa. 301-324). Eds. Stefan Schaltegger, Martin Bennett ve Roger Burritt. Springer: The Netherlands.Dordrecht.
  • Karaman, A. (1996). Sürdürülebilir Turizm Planlaması İçin Ekolojik Bir Çerçeve, Sürdürülebilir Turizm; Turizm Planlamasına Ekolojik Yaklaşım, 19.Dünya Şehircilik Günü Kollokyumu, Mimar Sinan Üniversitesi, İstanbul
  • Kolk, A. (2010). Trajectories Of Sustainability Reporting By MNCs. Journal of World Business, 45(4), 367-374.
  • Kuşat, N. (2012). Sürdürülebilir İşletmeler İçin Kurumsal Sürdürülebilirlik Ve İçsel Unsurları. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 14(2), 227-242.
  • Mussari, R., & Monfardini, P. (2010). Practices Of Social Reporting in Public Sector And Non-Profit Organizations: An Italian Perspective. Public Management Review, 12(4), 487-492.
  • Özen, Ş. (2010). Yeni Kurumsal Kuram: Örgütleri Çözümlemede Yeni Ufuklar ve Yeni Sorunlar. Örgüt Kuramı Kitabı içinde. (Editör: Selami Sargut ve Sükrü Özen). İmge Kitabevi: Ankara.
  • Paun, D. (2018). Corporate Sustainability Reporting: An İnnovative Tool For The Greater Good Of All. Business Horizons, 61(6), 925-935.
  • Reilly, A. H., & Hynan, K. A. (2014). Corporate Communication, Sustainability, And Social Media: It's Not Easy (Really) Being Green. Business Horizons, 57(6), 747-758.
  • Rixon, D. (2010) Stakeholder Engagement in Public Sector Agencies: Ascending the Rungs of the Accountability Ladder. International Journal of Public Administration, 33(7), 347–56.
  • Siew, R. Y. (2015). A Review Of Corporate Sustainability Reporting Tools (SRTs). Journal of Environmental Management, 164, 180-195.
  • Sözen, H.C. ve Basım H.N. (2012).Kurumsal Kuram. (Ed. Çakar, M. Ve Danışman, A.). Örgüt Kuramları, Beta Yayınları: İstanbul.
  • Székely, F., & Knirsch, M. (2005). Responsible Leadership And Corporate Social Responsibility: Metrics For Sustainable Performance. European Management Journal, 23(6), 628-647.
  • Şen, H.; Kaya, A. ve Alpaslan, B. (2018). Sürdürülebilirlik Üzerine Tarihsel ve Güncel Bir Perspektif. Ekonomik Yaklaşım, 29(107): 1-47.
  • Van Marrewijk, M. (2003). Concepts And Definitions of CSR and Corporate Sustainability: Between Agency And Communion. Journal of Business Ethics, 44(2-3), 95-105.
  • Sustainability Reporting Guidelines http://www.esb-netvaerk.dk/images/pdf/deloitte%20g3_guidelinesenu.pdf

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

Yıl 2020, Cilt: 20 Sayı: 4, 247 - 263, 30.11.2020

Emine Şardagı Gül Coşkun

https://doi.org/10.21121/eab.671077

Öz

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.

Anahtar Kelimeler

Sustainability institutional theory corporate social responsibility sustainability report

Kaynakça

  • Akgül, U. (2010). Sürdürülebilir Kalkınma: Uygulamalı Antropolojinin Eylem Alanı. Ankara Üniversitesi Dil ve Tarih Coğrafya Fakültesi Antropoloji Dergisi, 24, 133-164.
  • 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.
  • 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.
  • Erdoğan, İ. (2007). Pozitivist Metodoloji: Bilimsel Araştırma Tasarımı, İstatistiksel Yöntemler, Analiz ve Yorum (2.baskı). Erk Yayınları: Ankara.
  • Farneti, F., & Guthrie, J. (2009). Sustainability Reporting by Australian Public Sector Organisations: Why They Report. In Accounting Forum, 33(2), 89-98.
  • 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.
  • Gray, R., & Milne, M. (2002). Sustainability Reporting: Who's Kidding Whom?. Chartered Accountants Journal of New Zealand, 81(6), 66-70.
  • 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.
  • Herremans, I. M., Nazari, J. A., & Mahmoudian, F. (2016). Stakeholder Relationships, Engagement, And Sustainability Reporting. Journal of Business Ethics, 138(3), 417-435.
  • Herzig, C., & Schaltegger, S. (2006). Corporate Sustainability Reporting. An Overview. Sustainability Accounting And Reporting kitabı içinde (sayfa. 301-324). Eds. Stefan Schaltegger, Martin Bennett ve Roger Burritt. Springer: The Netherlands.Dordrecht.
  • Karaman, A. (1996). Sürdürülebilir Turizm Planlaması İçin Ekolojik Bir Çerçeve, Sürdürülebilir Turizm; Turizm Planlamasına Ekolojik Yaklaşım, 19.Dünya Şehircilik Günü Kollokyumu, Mimar Sinan Üniversitesi, İstanbul
  • Kolk, A. (2010). Trajectories Of Sustainability Reporting By MNCs. Journal of World Business, 45(4), 367-374.
  • Kuşat, N. (2012). Sürdürülebilir İşletmeler İçin Kurumsal Sürdürülebilirlik Ve İçsel Unsurları. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 14(2), 227-242.
  • Mussari, R., & Monfardini, P. (2010). Practices Of Social Reporting in Public Sector And Non-Profit Organizations: An Italian Perspective. Public Management Review, 12(4), 487-492.
  • Özen, Ş. (2010). Yeni Kurumsal Kuram: Örgütleri Çözümlemede Yeni Ufuklar ve Yeni Sorunlar. Örgüt Kuramı Kitabı içinde. (Editör: Selami Sargut ve Sükrü Özen). İmge Kitabevi: Ankara.
  • Paun, D. (2018). Corporate Sustainability Reporting: An İnnovative Tool For The Greater Good Of All. Business Horizons, 61(6), 925-935.
  • Reilly, A. H., & Hynan, K. A. (2014). Corporate Communication, Sustainability, And Social Media: It's Not Easy (Really) Being Green. Business Horizons, 57(6), 747-758.
  • Rixon, D. (2010) Stakeholder Engagement in Public Sector Agencies: Ascending the Rungs of the Accountability Ladder. International Journal of Public Administration, 33(7), 347–56.
  • Siew, R. Y. (2015). A Review Of Corporate Sustainability Reporting Tools (SRTs). Journal of Environmental Management, 164, 180-195.
  • Sözen, H.C. ve Basım H.N. (2012).Kurumsal Kuram. (Ed. Çakar, M. Ve Danışman, A.). Örgüt Kuramları, Beta Yayınları: İstanbul.
  • Székely, F., & Knirsch, M. (2005). Responsible Leadership And Corporate Social Responsibility: Metrics For Sustainable Performance. European Management Journal, 23(6), 628-647.
  • Şen, H.; Kaya, A. ve Alpaslan, B. (2018). Sürdürülebilirlik Üzerine Tarihsel ve Güncel Bir Perspektif. Ekonomik Yaklaşım, 29(107): 1-47.
  • Van Marrewijk, M. (2003). Concepts And Definitions of CSR and Corporate Sustainability: Between Agency And Communion. Journal of Business Ethics, 44(2-3), 95-105.
  • Sustainability Reporting Guidelines http://www.esb-netvaerk.dk/images/pdf/deloitte%20g3_guidelinesenu.pdf
Toplam 29 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Araştırma Makalesi
Yazarlar

Emine Şardagı 0000-0003-2042-679X

Gül Coşkun 0000-0001-7535-2754

Yayımlanma Tarihi 30 Kasım 2020
Kabul Tarihi 31 Ağustos 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 20 Sayı: 4

Kaynak Göster

APA Şardagı, E., & Coşkun, G. (2020). A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility. Ege Academic Review, 20(4), 247-263. https://doi.org/10.21121/eab.671077
AMA Şardagı E, Coşkun G. A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility. eab. Kasım 2020;20(4):247-263. doi:10.21121/eab.671077
Chicago Şardagı, Emine, ve Gül Coşkun. “A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility”. Ege Academic Review 20, sy. 4 (Kasım 2020): 247-63. https://doi.org/10.21121/eab.671077.
EndNote Şardagı E, Coşkun G (01 Kasım 2020) A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility. Ege Academic Review 20 4 247–263.
IEEE E. Şardagı ve G. Coşkun, “A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility”, eab, c. 20, sy. 4, ss. 247–263, 2020, doi: 10.21121/eab.671077.
ISNAD Şardagı, Emine - Coşkun, Gül. “A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility”. Ege Academic Review 20/4 (Kasım 2020), 247-263. https://doi.org/10.21121/eab.671077.
JAMA Şardagı E, Coşkun G. A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility. eab. 2020;20:247–263.
MLA Şardagı, Emine ve Gül Coşkun. “A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility”. Ege Academic Review, c. 20, sy. 4, 2020, ss. 247-63, doi:10.21121/eab.671077.
Vancouver Şardagı E, Coşkun G. A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility. eab. 2020;20(4):247-63.
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