Browsing by Author "Yardimci, Bengue"

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Analysis of Sustainability Disclosures Using a Gri Based Evaluation Methodology
(INT JOURNAL CONTEMPORARY ECONOMICS & ADMINISTRATIVE SCIENCES, 2022) Bengue Yardimci; Mustafa Guerol Durak; Yardimci, Bengue; Durak, Mustafa Guerol
This study aims to analyze the level of sustainability disclosures published by Borsa Istanbul listed companies using a GRI (Global Reporting Initiative)-based evaluation methodology. This two-step methodology consists of a scoring tool and a Multi-Weighted Sustainability Disclosure Checklist (WSDC) that bases on the GRI standards the previous literature and the expertise of financial experts. Using a sample of 29 companies listed in the Borsa Istanbul Sustainability Index an in-depth content analysis method is applied to reveal the extent to which Turkish companies disclose their sustainability-related information. The findings of the content analysis are interpreted in terms of each disclosure item and each company's score. Company scores indicate minor differences among the sustainability disclosures of the sample reports. The findings reveal a high level of compliance mainly in manufacturing companies. It is followed by financial institutions transportation telecommunication and storage wholesale and retail trade hotels and restaurants electricity gas and water and technology respectively. Financial institutions tend to disclose more economic information manufacturing companies prefer to present more disclosures on environmental and social issues than companies in other sectors. The scores of disclosure items reveal that companies disclose more on environmental and economic rather than social disclosures. Economic disclosure of anti-competitive behavior environmental disclosures of consumption of water sources emissions reduction of energy consumption and the level of compliance with laws and regulations social disclosures of employee training programs and occupational health and safety receive high scores.