SUSTAINABILITY REPORTING IN TURKEY: A STUDY ON PUBLISHED SUSTAINABILITY REPORTS BETWEEN 2008 – 2017

The aim of this study is to determine the current state of sustainability reporting in Turkey. In addition, whether there is a relationship between the size of the companies that publish the reports and the number of indicators in their reports has been tried to be determined within the scope of the research. In this context, sustainability reports published between the years of 2008-2017 in Turkey were examined with content analysis method. Study results showed the highest reported by organizations in Turkey in the activities of the holding sector between the years 2008-2017, in which at least report published by the non-profit organizations operating in the electronics industry and have been identified. As a result of the study, it was determined that there was a statistically significant difference between the small and medium sized enterprises and large and multinational enterprises in the number of indicators included in the report