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Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil

Kokou Adalessossi, Burcu DEMİREL Utku, Kürşad Çavuşoğlu, Muhammad Wissam Almasri and Sevgi Gezer
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Kokou Adalessossi: Akdeniz Üniversitesi
Burcu DEMİREL Utku: Akdeniz Üniversitesi
Kürşad Çavuşoğlu: Akdeniz Üniversitesi
Muhammad Wissam Almasri: Akdeniz Üniversitesi
Sevgi Gezer: Trier University

Iktisat Isletme ve Finans, 2015, vol. 30, issue 356, 65-86

Abstract: The purpose of this study is to evaluate sustainability reporting practices for some companies in four jurisdictions. 2013 sustainability reports of Brazil, Germany, India and Turkey were taken from GRI web sites in which GRI guidelines 3.1 had been used. It was shown that there were significant differences between countries and industries sectors in doing sustainability reports. Conversely through the firm’s size analysis, there were no significant differences between countries. It was shown that 4 jurisdiction sample got higher level disclosures scores in Environment, Government and Social disclosures and the lower level in Product sustainability, Human right, and Society disclosure except India. In sustainability information resentation, Indian companies were more likely to produce an ‘integrated report’ than others. Brazilian sample indicated the lowest GRI scores with the lowest median of the 4 countries. Also when based on differences between industry, energy industry produces more sustainability information than other sectors.

Keywords: Sustainability Report; ANOVA; GRI Guidelines 3.1; Firm; Industry Sector (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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