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Extended Corporate Sustainability Disclosure: Turkish Banking Sector

In: Corporate Social Responsibility, Ethics and Sustainable Prosperity

Author

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  • Güler Aras
  • Nuray Tezcan
  • Ozlem Kutlu Furtuna

Abstract

Corporate sustainability at the enterprise level can be defined as adapting the sustainability indicators of economic, social, and environmental factors to the business organizations and decision-making activities of the company for creating value for all stakeholders. Besides these indicators, a good administrative structure and financial factors should be integrated for properly evaluating a corporate’s sustainability performance. Given the importance of the banking sector in sustainable development and the need for further investigation, this paper provides an evaluation of Turkish Banking Sector’s disclosure practices concerning extended approach of corporate sustainability dimensions in corporate sustainability reports during 2014. Based on the results, the main indicators of corporate sustainability can be determined. The superior aspects and differences of the bank’s corporate sustainability are also demonstrated.

Suggested Citation

  • Güler Aras & Nuray Tezcan & Ozlem Kutlu Furtuna, 2019. "Extended Corporate Sustainability Disclosure: Turkish Banking Sector," World Scientific Book Chapters, in: Sabri Boubaker & Duc Khuong Nguyen (ed.), Corporate Social Responsibility, Ethics and Sustainable Prosperity, chapter 15, pages 417-440, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811206887_0015
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    Keywords

    Corporate Social Responsibility; Ethics; Sustainable Prosperity; Corporate Decision Making; Corporate Social Performance; Fraud; Microfinance Institutions; Financial Institutions; Environmental Performance; Corporate Governance; Value Creation; Circular Economy; Asian Infrastructure Investment Bank; Green Finance; Sustainable Value Money; Turkish Banking Sector; Lending Decisions;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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