BY SECTORS AND YEARS ANALYSIS OF SUSTAINABILITY REPORTS

In today's globalizing world, businesses must continue their activities without harming natural and social capital. For this reason, green economy, sustainability or sustainable development have become important nowadays.Today, the responsibilities of businesses are not just to produce goods and services. They are also responsible for the community they live and operate in. In this context, the sustainability issues has begun to be included in the reports with the importance of the concept of sustainability taking into account the needs of the environment, human and future generations. Sustainability in terms of businesses is to evaluate economic expectations in a balanced way with environmental and social sensitivity. The objective of the study is to identify differences in the 96 sustainability reports prepared in Turkey according to the Global Reporting Initiative (GRI) Guide by 2015, in terms of sectors and years by using the Kruskal Wallis-H Test. For this reason, 96 sustainability reports of 42 businesses were taken into consideration. Differences between sectors and years have been identified in the disclosures. It is seen that the number of sustainability reports in Turkey is not enough and that the businesses do not prepare these reports regularly every year. It was inferred that businesses should be trained on the sustainability issue and the legal regulations should be made as soon as possible