Sustainability reporting on labor practices: An examination in Turkey

Abstract

The aim of this chapter is to understand what is being reported in sustainability reports specifically on labor practices. It examines which items to what extent are disclosed in sustainability reports with regard to employees. Using GRI guidelines sustainability reports of Turkish banks are examined. The results of the content analysis show that the most focused indicators are related to workforce composition training and education while the least focused indicators are related to suppliers' labor practices. The authors infer that although organizations are willing to be committed to sustainability their efforts are still limited. In addition organizations in the sample seem to be dedicated to sustainability in order to conform to the regulations and reduce risks for investors in this stage. © 2018 Elsevier B.V. All rights reserved.