Research Article
KURUMSAL SÜRDÜRÜLEBİLİRLİK RAPORLARI VE GÜVENCE DENETİMİ: TÜRKİYE’DE GRI REHBERİNE GÖRE RAPORLAMA YAPAN FİRMALAR ÜZERİNDE BİR ARAŞTIRMA
Abstract
Bu çalışmanın temel amacı,
Türkiye’de, şirketlerin kurumsal sürdürülebilirlik raporlarını ne oranda
güvence denetimine tabi tuttuklarını ortaya koyarak bu konudaki farkındalık
hakkında bir görüş ortaya koyabilmektir. Bu amaçlar doğrultusunda, Küresel
Raporlama Girişimi (Global Reporting Initiative-GRI) indeksinde yer alan,
Türkiye’de faaliyet gösteren firmalardan 2015-2019 yılları arasında kurumsal
sürdürülebilirlik raporu yayımlayan 101 firmaya ait 203 adet rapor, güvence
raporuna sahip olup olmamaları bakımından incelenmiştir. Yapılan frekans
analizi sonucunda çok az sayıda sürdürülebilirlik raporunun güvence denetimine
tabi tutulduğu; bağımsız denetçilerin, şirketlerin kurumsal sürdürülebilirlik
raporlarında beyan ettikleri bilgilerin doğruluğunu denetlerken büyük oranda
ISAE 3000-International Standard on Assurance Engagements standardını (GDS
3000- Tarihi Finansal Bilgilerin Bağımsız
Denetimi ve Sınırlı Bağımsız Denetimi Dışındaki Güvence Denetimleri Standardı) dayanak
olarak kabul ettiği tespit edilmiştir.
References
- AccountAbility. 2008. AA1000 Assurance Standard 2008, London
- AccountAbility 2009. Gudiance for AA1000 AS (2008) Assurance Providers http://www.mas-business.com/docs/Guidance%20for%20 AA1000AS%202008 %20Assurance %20 Providers.pdf (erişim tarihi: 14.04.2019)
- Borsa İstanbul, Şirketler için Sürdürülebilirlik Rehberi
- Braam, G. ve Peeters, R. 2018. “Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development”. Corporate Social Responsibility and Environmental Management, 25, 164- 181, DOI: 10.1002/csr.ı447
- CFS 2016. Sustainability Reporting: Third-Party Assurance. https://dqs-cfs.com/wp-content/uploads/2016/03/DQS-GRI-eng.pdf (erişim tarihi: 14.04.2019)
- Coşkun, İ.L 2017. Sürdürülebilirlik Modeli. https://www.dunya.com/kose-yazisi/neden-surdurulebilirlik-raporu/385146, 13 Eylül 2017 (erişim tarihi: 07.05.2019)
- CPA Avustralia 2012. A Guide For Assurance on SME Sustainability Reports
- Deegan, C. M., Cooper, B. J., & Shelly, M. 2006. “An investigation of TBL report assurance statements: UK and European evidence”. Managerial Auditing Journal, 21(4), 329–371
- Farooq, M.B. ve Villiers, C.(2018). Sustainability Assurance: Who Are The Assurance Providers and What Do They Do?. Challenges in Managing Sustainable Business, 137-154
- Fernandez-Feijoo,B., Romero, S.ve Ruiz, S.2018. “Financial Auditor and Sustainability Reporting: Does it matter?”. Corporate Social Responsibility and Environmental Management, 25, 209- 224, DOI: 10.1002/csr.ı449
- Fernandez-Feijoo,B., Romero, S.ve Ruiz, S.2016. “The Assurance Market of Sustainability Reports: What do accounting firms do?”, Journal of Cleaner Production, 139, 1128-1137
- Frost, G., & Martinov-Bennie, N. 2010. Sustainability reporting assurance: Market trends and information content. Victoria: CPA Australia Ltd.
- Global Reporting Initiative- Research & Development Series 2013. The External Assurance of Sustainability Reporting
- Haider, M.B. ve Kokubu, K. 2015. Assurance in Sustainability Reporting: Evidence from Japan, Corporate Social Disclosure, (Ed.) C. Noronha
- Junior, R.M., Best, P.J. ve Cotter, J. 2014. “Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon”. J Bus Ethics, 120, 1-11
- Kardeş Selimoğlu, S. ve Özsözgün Çalışkan, A. 2016a. “Sürdürülebilirlik Bağlamında: Uluslararası Güvence Denetim Standardı GDS (ISAE) 3410 – Sera Gazı Beyanları – I”. Muhasebe ve Denetime Bakış Dergisi, 47, 1-22
- Kardeş Selimoğlu, S. ve Özsözgün Çalışkan, A. 2016b. “Sürdürülebilirlik Bağlamında: Uluslararası Güvence Denetim Standardı GDS (ISAE) 3410 – Sera Gazı Beyanları – II”. Muhasebe ve Denetime Bakış Dergisi, 48, 1-20
- Lokuwaduge, C.S., Armstrong, A.ve Ediriweera, A. 2015. Independent Assurance of Sustainability Reports of Mining Sector Companies in Australia, Proceedings of 12th International Conference on Business Management, http://ssrn.com/link/12th-ICBM-2015.html
- Manetti, G. Ve Becatti, L.2008. “Assurance Services for Sustainability Reports: Standards and Empirical Evidence”. Journal of Business Ethics, 87, 289-298, DOI: 10.1007/s10551-008-9809-x
- Mock, T. J., Strohm, C., & Swartz, K. M. 2007. “An examination of worldwide assured sustainability reporting”. Australian Accounting Review, 17(41), 67–77.
- Moroney, R., & Windsor, C., Aw, Y.T. 2012. “Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis”. Accounting & Finance, 52(3), 903–939
- Özbirecikli, M. 2006. “Çevresel Etik ve Sosyal Denetim: Küresel Girişimler ve Türkiye’deki Uygulamalar Üzerine Mukayeseli Bir İnceleme”. Muhasebe ve Finansman Dergisi (MUFAD), Sayı: 31
- Panning, M., O’dwyer, B. Ve Georgakopoulos, G. 2019. “Processes of auditability in sustainability assurance – the case of materiality construction”. Accounting and Business Research, 49(1), 1-27, https://doi.org/10.1080/00014788.2018.1442208
- Perego, P. 2009. “Causes and Consequences of Choosing Different Assurance Providers: An International Study of Sustainability Reporting”. International Journal of Management, 26(3), 412-425
Year 2019,
Volume: 21 Issue: 4, 904 - 922, 29.12.2019
Abstract
References
- AccountAbility. 2008. AA1000 Assurance Standard 2008, London
- AccountAbility 2009. Gudiance for AA1000 AS (2008) Assurance Providers http://www.mas-business.com/docs/Guidance%20for%20 AA1000AS%202008 %20Assurance %20 Providers.pdf (erişim tarihi: 14.04.2019)
- Borsa İstanbul, Şirketler için Sürdürülebilirlik Rehberi
- Braam, G. ve Peeters, R. 2018. “Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development”. Corporate Social Responsibility and Environmental Management, 25, 164- 181, DOI: 10.1002/csr.ı447
- CFS 2016. Sustainability Reporting: Third-Party Assurance. https://dqs-cfs.com/wp-content/uploads/2016/03/DQS-GRI-eng.pdf (erişim tarihi: 14.04.2019)
- Coşkun, İ.L 2017. Sürdürülebilirlik Modeli. https://www.dunya.com/kose-yazisi/neden-surdurulebilirlik-raporu/385146, 13 Eylül 2017 (erişim tarihi: 07.05.2019)
- CPA Avustralia 2012. A Guide For Assurance on SME Sustainability Reports
- Deegan, C. M., Cooper, B. J., & Shelly, M. 2006. “An investigation of TBL report assurance statements: UK and European evidence”. Managerial Auditing Journal, 21(4), 329–371
- Farooq, M.B. ve Villiers, C.(2018). Sustainability Assurance: Who Are The Assurance Providers and What Do They Do?. Challenges in Managing Sustainable Business, 137-154
- Fernandez-Feijoo,B., Romero, S.ve Ruiz, S.2018. “Financial Auditor and Sustainability Reporting: Does it matter?”. Corporate Social Responsibility and Environmental Management, 25, 209- 224, DOI: 10.1002/csr.ı449
- Fernandez-Feijoo,B., Romero, S.ve Ruiz, S.2016. “The Assurance Market of Sustainability Reports: What do accounting firms do?”, Journal of Cleaner Production, 139, 1128-1137
- Frost, G., & Martinov-Bennie, N. 2010. Sustainability reporting assurance: Market trends and information content. Victoria: CPA Australia Ltd.
- Global Reporting Initiative- Research & Development Series 2013. The External Assurance of Sustainability Reporting
- Haider, M.B. ve Kokubu, K. 2015. Assurance in Sustainability Reporting: Evidence from Japan, Corporate Social Disclosure, (Ed.) C. Noronha
- Junior, R.M., Best, P.J. ve Cotter, J. 2014. “Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon”. J Bus Ethics, 120, 1-11
- Kardeş Selimoğlu, S. ve Özsözgün Çalışkan, A. 2016a. “Sürdürülebilirlik Bağlamında: Uluslararası Güvence Denetim Standardı GDS (ISAE) 3410 – Sera Gazı Beyanları – I”. Muhasebe ve Denetime Bakış Dergisi, 47, 1-22
- Kardeş Selimoğlu, S. ve Özsözgün Çalışkan, A. 2016b. “Sürdürülebilirlik Bağlamında: Uluslararası Güvence Denetim Standardı GDS (ISAE) 3410 – Sera Gazı Beyanları – II”. Muhasebe ve Denetime Bakış Dergisi, 48, 1-20
- Lokuwaduge, C.S., Armstrong, A.ve Ediriweera, A. 2015. Independent Assurance of Sustainability Reports of Mining Sector Companies in Australia, Proceedings of 12th International Conference on Business Management, http://ssrn.com/link/12th-ICBM-2015.html
- Manetti, G. Ve Becatti, L.2008. “Assurance Services for Sustainability Reports: Standards and Empirical Evidence”. Journal of Business Ethics, 87, 289-298, DOI: 10.1007/s10551-008-9809-x
- Mock, T. J., Strohm, C., & Swartz, K. M. 2007. “An examination of worldwide assured sustainability reporting”. Australian Accounting Review, 17(41), 67–77.
- Moroney, R., & Windsor, C., Aw, Y.T. 2012. “Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis”. Accounting & Finance, 52(3), 903–939
- Özbirecikli, M. 2006. “Çevresel Etik ve Sosyal Denetim: Küresel Girişimler ve Türkiye’deki Uygulamalar Üzerine Mukayeseli Bir İnceleme”. Muhasebe ve Finansman Dergisi (MUFAD), Sayı: 31
- Panning, M., O’dwyer, B. Ve Georgakopoulos, G. 2019. “Processes of auditability in sustainability assurance – the case of materiality construction”. Accounting and Business Research, 49(1), 1-27, https://doi.org/10.1080/00014788.2018.1442208
- Perego, P. 2009. “Causes and Consequences of Choosing Different Assurance Providers: An International Study of Sustainability Reporting”. International Journal of Management, 26(3), 412-425
There are 24 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | December 29, 2019 |
| Submission Date | May 8, 2019 |
| Published in Issue | Year 2019 Volume: 21 Issue: 4 |
Cited By
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Sürdürülebilirlik Raporlaması ve Bağımsız Güvence Kararlarının Belirleyicileri
Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi
https://doi.org/10.17153/oguiibf.1147346
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