Firms’ Experiences with Mandatory Sustainability Reporting: Empirical Evidences from Turkish Companies
Muhasebe ve Finansman DergisiMuhasebe ve Finansman Dergisi, Vol. 0 No. 1122026-03-25
Özçelik, Funda, Özçelik, Hasan, Poroy Arsoy, Aylin
Özet
The increasing severity of environmental issues, and the recognition of businesses as key players in this process, have heightened the importance of sustainability reporting as an accountability tool. Various standards and frameworks for sustainability reporting have been developed globally, and some countries have begun transitioning from voluntary to mandatory reporting. Businesses in Turkey that exceed certain threshold values are now required to prepare sustainability reports in accordance with the Turkish Sustainability Reporting Standards, effective 2024. This study aims to identify the…
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