IDEAS home Printed from https://ideas.repec.org/a/eur/ejesjr/99.html
   My bibliography  Save this article

Sustainability Reporting in Turkey: Analysis of Companies in the BIST Sustainability Index

Author

Listed:
  • Tuğçe Uzun KocamiÅŸ

    (Department of Accounting and Tax, Vocational School of Social Sciences, University of Istanbul)

  • Gülçin Yildirim

Abstract

Sustainability reporting is a responsibility practice that towards sustainable development goals as related to corporate performance measurement, explaining and being accountable to internal and external stakeholders. Non-financial information relating to operating activities can be disclosed through sustainability reports. Sustainability reporting is a vital step of managing change towards a sustainable global economy—one that combines long-term profitability with environmental care and social justice. Sustainability reports developed using the GRI Reporting Framework covers results and consequences the emerged in the context of organization's commitments, strategy and management approach during the reporting period. Through the Global Reporting Initiative (GRI) Sustainability Reporting Framework, the GRI works to increase the transparency and exchange of sustainability-related information. The Borsa Istanbul Sustainability Index, published since 2014 is an important development for the business in Turkey which is aimed sustainable development. Sustainability reports have been prepared on a voluntary basis in Turkey and in many countries. In line with global developments the number of business is increasing who prefer to explain activities of economic, environmental and social dimensions through corporate sustainability reports in Turkey as well. This study conceptually reviews sustainability reporting and its benefits for the business. In order to see the effectiveness of the sustainability reports, sustainability reports of business in the BIST sustainability index will be subjected to content analysis basis GRI Reporting Principles on voluntary basis.

Suggested Citation

  • Tuğçe Uzun KocamiÅŸ & Gülçin Yildirim, 2016. "Sustainability Reporting in Turkey: Analysis of Companies in the BIST Sustainability Index," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 2, ejes_v2_i.
    • Handle: RePEc:eur:ejesjr:99
    DOI: 10.26417/ejes.v6i1.p41-51
    as

    Download full text from publisher

    File URL: https://brucol.be/index.php/ejes/article/view/5313
    Download Restriction: no
    File URL: https://brucol.be/files/articles/ejes_v2_i3_16/tugce.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.26417/ejes.v6i1.p41-51?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Cheang, Brenda & Gao, Xiang & Lim, Andrew & Qin, Hu & Zhu, Wenbin, 2012. "Multiple pickup and delivery traveling salesman problem with last-in-first-out loading and distance constraints," European Journal of Operational Research, Elsevier, vol. 223(1), pages 60-75.
    2. Mladenović, Nenad & Urošević, Dragan & Hanafi, Saı¨d & Ilić, Aleksandar, 2012. "A general variable neighborhood search for the one-commodity pickup-and-delivery travelling salesman problem," European Journal of Operational Research, Elsevier, vol. 220(1), pages 270-285.
    3. Yuan, Shuai & Skinner, Bradley & Huang, Shoudong & Liu, Dikai, 2013. "A new crossover approach for solving the multiple travelling salesmen problem using genetic algorithms," European Journal of Operational Research, Elsevier, vol. 228(1), pages 72-82.
    4. Carter, Arthur E. & Ragsdale, Cliff T., 2006. "A new approach to solving the multiple traveling salesperson problem using genetic algorithms," European Journal of Operational Research, Elsevier, vol. 175(1), pages 246-257, November.
    5. Petersen, Hanne L. & Madsen, Oli B.G., 2009. "The double travelling salesman problem with multiple stacks - Formulation and heuristic solution approaches," European Journal of Operational Research, Elsevier, vol. 198(1), pages 139-147, October.
    6. Kara, Imdat & Bektas, Tolga, 2006. "Integer linear programming formulations of multiple salesman problems and its variations," European Journal of Operational Research, Elsevier, vol. 174(3), pages 1449-1458, November.
    7. Bektas, Tolga, 2006. "The multiple traveling salesman problem: an overview of formulations and solution procedures," Omega, Elsevier, vol. 34(3), pages 209-219, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Haluk Yapicioglu, 2018. "Multiperiod Multi Traveling Salesmen Problem Considering Time Window Constraints with an Application to a Real World Case," Networks and Spatial Economics, Springer, vol. 18(4), pages 773-801, December.
    2. José Alejandro Cornejo-Acosta & Jesús García-Díaz & Julio César Pérez-Sansalvador & Carlos Segura, 2023. "Compact Integer Programs for Depot-Free Multiple Traveling Salesperson Problems," Mathematics, MDPI, vol. 11(13), pages 1-25, July.
    3. Tamás Kalmár-Nagy & Giovanni Giardini & Bendegúz Dezső Bak, 2017. "The Multiagent Planning Problem," Complexity, Hindawi, vol. 2017, pages 1-12, February.
    4. Chen, Qingfeng & Li, Kunpeng & Liu, Zhixue, 2014. "Model and algorithm for an unpaired pickup and delivery vehicle routing problem with split loads," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 69(C), pages 218-235.
    5. Zhenqiang Zhang & Sile Ma & Xiangyuan Jiang, 2022. "Research on Multi-Objective Multi-Robot Task Allocation by Lin–Kernighan–Helsgaun Guided Evolutionary Algorithms," Mathematics, MDPI, vol. 10(24), pages 1-17, December.
    6. He, Pengfei & Hao, Jin-Kao, 2023. "Memetic search for the minmax multiple traveling salesman problem with single and multiple depots," European Journal of Operational Research, Elsevier, vol. 307(3), pages 1055-1070.
    7. Yuan, Shuai & Skinner, Bradley & Huang, Shoudong & Liu, Dikai, 2013. "A new crossover approach for solving the multiple travelling salesmen problem using genetic algorithms," European Journal of Operational Research, Elsevier, vol. 228(1), pages 72-82.
    8. Pereira, Armando Honorio & Mateus, Geraldo Robson & Urrutia, Sebastián Alberto, 2022. "Valid inequalities and branch-and-cut algorithm for the pickup and delivery traveling salesman problem with multiple stacks," European Journal of Operational Research, Elsevier, vol. 300(1), pages 207-220.
    9. Enrique Benavent & Antonio Martínez, 2013. "Multi-depot Multiple TSP: a polyhedral study and computational results," Annals of Operations Research, Springer, vol. 207(1), pages 7-25, August.
    10. Carlos A. Vega-Mejía & Jairo R. Montoya-Torres & Sardar M. N. Islam, 2019. "Consideration of triple bottom line objectives for sustainability in the optimization of vehicle routing and loading operations: a systematic literature review," Annals of Operations Research, Springer, vol. 273(1), pages 311-375, February.
    11. Bruck, Bruno P. & Cordeau, Jean-François & Iori, Manuel, 2018. "A practical time slot management and routing problem for attended home services," Omega, Elsevier, vol. 81(C), pages 208-219.
    12. Culley, D.M. & Funke, S.W. & Kramer, S.C. & Piggott, M.D., 2016. "Integration of cost modelling within the micro-siting design optimisation of tidal turbine arrays," Renewable Energy, Elsevier, vol. 85(C), pages 215-227.
    13. Jose Carlos Molina & Ignacio Eguia & Jesus Racero, 2018. "An optimization approach for designing routes in metrological control services: a case study," Flexible Services and Manufacturing Journal, Springer, vol. 30(4), pages 924-952, December.
    14. Khalid Mekamcha & Mehdi Souier & Hakim Nadhir Bessenouci & Mohammed Bennekrouf, 2021. "Two metaheuristics approaches for solving the traveling salesman problem: an Algerian waste collection case," Operational Research, Springer, vol. 21(3), pages 1641-1661, September.
    15. Przemysław Kowalik & Grzegorz Sobecki & Piotr Bawoł & Paweł Muzolf, 2023. "A Flow-Based Formulation of the Travelling Salesman Problem with Penalties on Nodes," Sustainability, MDPI, vol. 15(5), pages 1-28, February.
    16. Xu, Dongyang & Li, Kunpeng & Zou, Xuxia & Liu, Ling, 2017. "An unpaired pickup and delivery vehicle routing problem with multi-visit," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 103(C), pages 218-247.
    17. Schmid, Verena & Doerner, Karl F. & Laporte, Gilbert, 2013. "Rich routing problems arising in supply chain management," European Journal of Operational Research, Elsevier, vol. 224(3), pages 435-448.
    18. Rajeev Kumar, 2022. "A Gig Worker-Centric Approach for Efficient Picking and Delivery of Electric Scooters," International Journal of Business Analytics (IJBAN), IGI Global, vol. 9(1), pages 1-14, January.
    19. Li, Kunpeng & Liu, Tengbo & Ram Kumar, P.N. & Han, Xuefang, 2024. "A reinforcement learning-based hyper-heuristic for AGV task assignment and route planning in parts-to-picker warehouses," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 185(C).
    20. Urrutia, Sebastián & de Werra, Dominique, 2018. "What are the worst cases in constrained Last-In-First-Out pick-up and delivery problems?," European Journal of Operational Research, Elsevier, vol. 270(2), pages 430-434.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eur:ejesjr:99. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Revistia Research and Publishing (email available below). General contact details of provider: https://revistia.com/index.php/ejes .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.