İşletmelerde sürdürülebilirlik ve muhasebe mesleği ilişkisi

Sürdürülebilirlik, özellikle son yıllarda başta iş dünyası olmak üzere, toplumsal ve ekonomik tüm aktörlerin giderek daha fazla ilgisini çeken bir kavram olarak karşımıza çıkmaktadır. Sürdürülebilirlik anlayışı, işletme faaliyetlerinin sosyal, ekonomik ve çevresel birtakım sonuçları olduğu ve bu sonuçların bir bütün olarak raporlanması gerektiği savını da gündeme getirmektedir. Bu nedenle sürdürülebilirlik, işletmelerin faaliyetlerinin sonuçlarını raporlama ve ilgili tarafların karar alma için ihtiyaç duydukları bilgileri üretme fonksiyonlarını üstelenen muhasebe için de birtakım yeni mücadeleler ve fırsatlar sunmaktadır. Bu çalışma kurumsal sürdürülebilirlikte meslek mensuplarının rolünü ele almaktadır. Bu amaçla, kurumsal sürdürülebilirlikte muhasebe meslek mensuplarının rolü, literatür taraması ve bu literatür taramasına dayanılarak oluşturan sorular vasıtasıyla işletmelerde sürdürülebilirlik uygulamalarını yürüten meslek mensupları ile yarı yapılandırılmış görüşmeler gerçekleştirilerek incelenmiştir.

The relationship of corporate sustainability to accounting profession

Sustainability is a concept that has gained increased attention especially amongst business world, and social and economic actors in recent years. This concept brings into the question that all corporate activities have social, economic and environmental results and it is necessary to report all of them as a whole. Therefore sustainability offers some struggles and oppor tunities for accounting which undertakes reporting business activities and produces important information that is crucial in stakeholders’ decision making. The paper deals with the role of accountants in corporate sustainability. For this purpose, roles of accounting professionals’ in corporate sustainability were analyzed by literature review and half-structured interviews, based on the literature review, are performed.

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