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Türk İhracat Şirketleri Sürdürülebilirlik İfadeleri Üzerine Bir İçerik Analizi

Author

Listed:
  • Esin CAN

    (Yıldız Teknik Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, İstanbul Türkiye)

  • Burcu ÖZGÜL

    (Yıldız Teknik Üniversitesi, Yönetim ve Organizasyon Programı, İstanbul Türkiye)

Abstract

Global dünyada var olan ekonomik, sosyal ve çevresel sorunlarla birlikte, sürdürülebilirlik dünyada ilgi gösterilen bir kavram haline gelmiştir. Günümüzde şirketlerin, varlıklarını sürdürebilmeleri için, sürdürülebilirliğin tüm boyutlarını kurumsal yönetim ilkeleri ile birlikte ele almaları gerektiği konusu üzerinde durulmaktadır. Bu sorumluluk bilincine sahip olan ülkeler ve şirketler, sürdürülebilirlik stratejileri oluşturmakta ve bu faaliyetleri de tüm paydaşlarına açık ve şeffaf bir biçimde sürdürülebilirlik raporlarıyla sunmaktadırlar. Bu çalışmanın amacı; Fortune 500 Türkiye 2017 listesinde yer alan ihracatta ilk 100 içerisinde bulunan, uluslararası Türk şirketlerinin, sürdürülebilirlik raporları ve web sayfalarının/ faaliyet raporlarının ekonomik, sosyal, çevresel ve yönetim boyutlarına ilişkin açıklamalarının içerik analizi yöntemiyle incelenmesidir. Örneklem grubu olarak ihracatta ilk 100 şirketin seçilmesinin temel nedeni; global ticarette yer alan çokuluslu şirketlerin faaliyetlerinin daha görünür olmasıdır. Tüm paydaşlar, bu işletmelerden kârlılık bağlamında ekonomik değer yaratmasını beklemenin yanı sıra, toplumun yaşam standartlarını artıran kaliteli mal ve hizmet üretmelerini ve sürdürdükleri faaliyetlerden dolayı neden oldukları sosyal ve çevresel etkileri en aza indirmelerini beklemektedir. Literatürde şirketlerin sürdürülebilirlik raporlarına ait içerik analizi çalışmaları bulunmaktadır. Tüm çalışmaların ortak noktası; yayımlanan raporların içeriğinde ülkeye ve sektörlere göre farklılıklar tespit edilmiş olmasıdır. Çalışma, Türk ihracat şirketlerinin sürdürülebilirlik raporları ve web sayfalarındaki/faaliyet raporlarındaki kurumsal sürdürülebilirlikle ilgili tüm bilgilerin analiz edilmesi açısından, özgün bir nitelik taşımaktadır.

Suggested Citation

  • Esin CAN & Burcu ÖZGÜL, 2018. "Türk İhracat Şirketleri Sürdürülebilirlik İfadeleri Üzerine Bir İçerik Analizi," Istanbul Management Journal, Istanbul University Business School, vol. 29(84), pages 1-24, June.
    • Handle: RePEc:ist:ibsimj:v:29:y:2018:i:84:p:1-24
    DOI: 10.26650/imj.2018.29.84.0001
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    References listed on IDEAS

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