Birleşmiş Milletler (BM) Sürdürülebilir Kalkınma Amaçları Çerçevesinde Türkiye’de Sürdürülebilirlik Raporlaması: BİST’e Kote Edilmiş Bazı Holding İşletmeleri Üzerine Bir Araştırma

Abstract

Sustainability reporting; It means the systematic reporting of the activity results of the enterprises regarding economic, social and environmental issues. Sustainability reporting is carried out according to the standards prepared by the Global Reporting Initiative (GRI). These standards serve as a guide for what topics and how to include in the sustainability reports to be reported by businesses. The primary objective of this study is to examine the sustainability reports published by 8 holding companies registered in the "BIST Sustainability Index" in the light of the "Sustainable Development Goals (SDGs)" prepared by the UN through content analysis method. The other objective is to reveal to what extent the holding companies contribute to the SDGs. In line with these objectives, the sustainability reports of the holding companies subject to the study for 2021 were analyzed. Within the scope of the analysis, it was determined that Hacı Ömer Sabancı Holding A.Ş., Koç Holding A.Ş. and TAV Havalimanları Holding A.Ş. have published sustainability reports without interruption since 2014, when the BIST Sustainability Index started to be calculated. Furthermore, it was determined that only Hacı Ömer Sabancı Holding A.Ş., Koç Holding A.Ş. and TAV Havalimanları Holding A.Ş. published sustainability reports for the first time in 2014. Polisan Holding A.Ş. reported the highest number of sustainability performance results for the SDGs published by the UN with 13.