Investigation of the Sustainability Index in Developing Countries and Turkey Size

In this paper within the scope of the sustainability report and in relation to accounting, the indices that include the calculations that are important at the stage of the sustainability report are explained. For this purpose indices that include sustainability measurement calculations in the world Dow Jones Sustainability Index, Environmental Quality Index, Environmental Sustainability Index, Environmental Performance Index and Borsa Istanbul in Turkey (BIST) giving place to the components of the index, the dimensions and the criteria it deals with are examined and calculation methods are explained. In order to evaluate the results of the sustainability indices that can be examined at the micro-scale at the enterprise level and at the macro scale at the country level first examined the situation in Turkey, then Turkey from developing countries, with Brazil, Mexico and Russia is determined as the countries that will be compared, the index results are evaluated. Countries according to the results of the index accountability, environmental health, ecosystem protection, political rights, protection of civil liberties, increase in per capita income, etc. which parameters should be prioritized. Thus, by determining the strategies of the countries, will ensure efficient use of resources, playing an active role in taking long-term decisions such as planning and investment decisions, they will be made superior to their competitors.

Anahtar Kelimeler:

Sustainability reporting, Sustainability indices, Developing countries, Turkey

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