Content Analysis of Sustainability Reports: A Draft Proposal

Abstract

With the acceleration of the transition of society to modern life, many problems such as population growth, widespread of consumption culture, unplanned and uncontrolled use of natural resources, poverty and hunger. The concept of sustainability has come to the agenda as a result of the permanent damages to the natural balance of the world approaching irreversible dimensions, the uncontrolled use of natural resources and the increasing climate crisis. Sustainability is the realization of the needed economic growth in a way that respects the environment. For this reason, companies bring on activities that are sensitive to ecological problems, decreasing environmental damage and contribute to environmental sustainability and present them to the public through sustainability reports. However, there is no accepted draft of sustainability reports. Companies prepare their reports by using the elements they want and deem important. On the other hand, it is important that such reports are comparable for their users. Because of that, in this study, all Sustainability Reports of 10 firms in the BIST30 list whose Sustainability Reports are published for the period 2013-2021 were analyzed and examined. The findings obtained were evaluated and a Draft Sustainability Report was prepared to be offered to the use of the companies.