SÜRDÜRÜLEBİLİR KALKINMADA FİNANSAL OLMAYAN RAPORLAMANIN ÖNEMİ*

Günümüzde küresel ısınma, biyoçeşitlilikte azalma, doğal kaynaklarda görülen hızlı tükenme ve kirlenme, yoksulluk, yolsuzluk ve insan hakları ihlali gibi önemli sorunlar nedeniyle işletmelerin kısa vadeli ve sadece kâr odaklı yaklaşımları tepki görmektedir. Dolayısıyla finansal bakış açısının yanında sürdürülebilir kalkınmaya katkı sağlayacak uzun vadeli bakış açısına sahip sosyal ve çevresel boyutların da yer aldığı işletme raporlarının hazırlanması önemli hale gelmiştir. İşletmelerin finansal ve finansal olmayan bilgilerinin birlikte yer aldığı bu raporlar sürdürülebilirlik raporları olarak ifade edilmektedir. Bu çalışmanın amacı, dünya genelinde öne çıkan sürdürülebilirlik raporlarının finansal olmayan ilke ve göstergelerini belirtmek ve sürdürülebilir kalkınma için önemini açıklamaktır.

THE IMPORTANCE OF NON-FINANCIAL REPORTING IN SUSTAINABLE DEVELOPMENT

Makale gönderim tarihi: 18.11.2015; kabul tarihi: 24.12.2015 Bu çalışma, 23-25 Ekim 2015 tarihlerinde MODAV tarafından Ankara'da düzenlenen 12. Uluslararası Muhasebe Konferansı'nda bildiri olarak sunulmuş ve alınan eleştiriler dikkate alınarak yeniden hazırlanmıştır. ** Dokuz Eylül Üniversitesi, İ.İ.B.F., İşletme Bölümü, Muhasebe ve Finansman Anabilim Dalı, Dokuzçeşmeler Kampüsü, Buca-İZMİR, suleyman.yukcu@deu.edu.tr*** Ege Üniversitesi, emre.kaplanoglu@ege.edu.trBergama Meslek Yüksekokulu Bergama-İZMİR, Nowadays enterprises' short-term and only profit-oriented views are reacted due to important problems such as global warming, reduction of biodiversity, rapid depletion and contamination of natural resources, poverty, corruption and violation of human rights. Thus, the preparation of the enterprise reports that contain a long-term perspective with social and environmental aspects besides financial disclosures have become more important. These reports which consist of both financial and non-financial disclosures are referred as sustainability reports. The aim of this study is to specify the non-financial principles and indicators that are mentioned in the outstanding sustainability reports worldwide and explain the importance for sustainable development.

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