Dergi makalesi Açık Erişim
The purpose of this quantitative research s to measure the quality of sustainability reports of reputable companies in Turkey to understand the dynamics of the relation between report quality and reputation. A total of 68 reports from 25 corporations published between 2015-2017 formed the sample of the research. To measure the quality of the reports content analysis was applied. This research portrayed the qualities of sustainability reports of the corporations with the highest reputation scores in the Turkish business context. The most preferred report title is “Sustainability Report”, but a limited number of “Integrated Report” and “Corporate Social Responsibility Report” were also found. The findings show that sectoral differences play an important role in sustainability reporting. All these corporations were not all Turkish corporations, but also multinationals. This comparison uncovers the fact that the practices of multinational companies are not a driving force for Turkish corporations. Social performance reporting appears to be a practice exclusively pertaining to listed corporations. Although it is difficult to create any direct link between reporting quality and reputation in the Turkish context, it is possible to argue that highly reputed corporations provide higher quality sustainability reports.
Seçil Deren Van Het Hof & Sibel Hoştut-Sustainability Reporting and Corporate Reputation in Turkey.pdf