Yapılan nicel çalışmanın amacı, Türkiye'deki itibarlı şirketlerin sürdürülebilirlik raporlarının kalitesini ölçerek raporun kalitesi ile kurumsal itibar arasındaki ilişkinin dinamiklerini açıklamaktır. Araştırmanın örneklemini 2015-2017 yılları arasında 25 şirketin yayımladığı toplam 68 sürdürülebilirlik raporu oluşturmaktadır. Raporların kalitesini ölçmek için uygulanan içerik analizi tekniği ile Türkiye'nin iş bağlamında itibar puanı en yüksek olan şirketlerin sürdürülebilirlik raporlarının nitelikleri ifade edilmiştir. Raporlarda en çok tercih edilen rapor başlığı “Sürdürülebilirlik Raporu” olmuştur, ancak sınırlı sayıda da olsa “Entegre Rapor” ve “Kurumsal Sosyal Sorumluluk Raporu” adlandırmaları da mevcuttur. Bulgular, sürdürülebilirlik raporlamasında sektörel farklılıkların önemli bir rol oynadığını göstermektedir. Araştırmaya dahil edilen şirketler salt Türk şirketleri değil, aynı zamanda çok uluslu şirketlerdir. Şirketlerarası yapılan karşılaştırmada, çokuluslu şirketlerin uygulamalarının Türk şirketleri için bir itici güç olmadığı gerçeğini ortaya çıkarmaktadır. Sosyal performans raporlaması, özellikle borsa şirketlerine ait bir uygulamadır. Ancak Türkiye bağlamında raporlama kalitesi ile itibar arasında doğrudan bir bağlantı kurmak zor olsa da, yüksek itibarlı şirketlerin daha kaliteli sürdürülebilirlik raporları sunduğunu iddia etmek mümkündür.
The purpose of this quantitative research s to measure the quality of sustainability reports of reputable companies in Turkey to understand the dynamics of the relation between report quality and reputation. A total of 68 reports from 25 corporations published between 2015-2017 formed the sample of the research. To measure the quality of the reports content analysis was applied. This research portrayed the qualities of sustainability reports of the corporations with the highest reputation scores in the Turkish business context. The most preferred report title is “Sustainability Report”, but a limited number of “Integrated Report” and “Corporate Social Responsibility Report” were also found. The findings show that sectoral differences play an important role in sustainability reporting. All these corporations were not all Turkish corporations, but also multinationals. This comparison uncovers the fact that the practices of multinational companies are not a driving force for Turkish corporations. Social performance reporting appears to be a practice exclusively pertaining to listed corporations. Although it is difficult to create any direct link between reporting quality and reputation in the Turkish context, it is possible to argue that highly reputed corporations provide higher quality sustainability reports.
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