FİNANSAL OLMAYAN BİLGİLERİN RAPORLANMASINDA KÜRESEL RAPORLAMA İLKELERİ
Nihal Altun ()
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Nihal Altun: Bursa Teknik Üniversitesi, Postal: Bursa Teknik Üniversitesi , İnsan ve Toplum Bilimleri Fakültesi , Yıldırım / Bursa, Turkey, http://dergipark.gov.tr/arhuss/issue/40216/478917
Academic Review of Humanities and Social Sciences, 2018, vol. 1, issue 1, 31-49
The developments and changes that took place in the past century have brought about changes in the functions and methods of businesses. Assets are more sustainable when existing businesses offer collecting plus value to create economic value. For this reason, many institutions and organizations are engaged in social responsibility, sustainability activities and present their activities to the stakeholders. Corporate social responsibility, which is of great importance for society and stakeholders, presents how sustainability reports perform, and contains future plans and projects. The aim of this study is to explain the concept of enterprise reporting, its scope, the development process and the framework of global sustainability reporting principles and to draw a general framework with the relevant literature
Keywords: Finansal Olmayan Bilgilerin Raporlanması; Küresel Sürdürülebilirlik Raporlama İlkeleri; Kurumsal Raporlama (search for similar items in EconPapers)
JEL-codes: G30 G32 M10 M14 (search for similar items in EconPapers)
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