Corporate Sustainability: A Research on Firms That Issue Sustainability Reports in Turkey

Funda Özçelik, Burcu Avcı Öztürk and Sevda Gürsakal
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Funda Özçelik: Uludag University
Burcu Avcı Öztürk: Uludag University
Sevda Gürsakal: Uludag University

Business and Economics Research Journal, 2015, vol. 6, issue 3, 33-49

Abstract: In recent years, because of stakeholders' transparency demand from enterprises and want information about financial performance as well as environmental and social performance, sustainability reporting attracts more attention of stakeholders. In this study, a survey was conducted on firms that issue sustainability reports in Turkey. The purpose of this study is to examine the issues that lead enterprises to sustainable activities, enterprises’ priorities, barriers, training and technical support requirements. According to the results of the research, sustainability practices have been seen as an important element of corporate reputation; areas that are regulated by law are among priorities of enterprises; areas that bring additional cost are not among priorities of enterprises. It is identified that lack of incentives for sustainability performance has been seen as an obstacle for sustainability practices.

Keywords: Sustainable development; corporate sustainability; corporate social responsibility; accountability; sustainability reporting (search for similar items in EconPapers)
JEL-codes: M10 M14 Q01 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ris:buecrj:0192

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