Kurumsal Sürdürülebilirlik İle İlgili Raporlama Çerçeveleri Ve Sürdürülebilir Raporlamada Muhasebenin Rolü
Reporting Frameworks Related To Corporate Sustainability and the Role of Accounting in the Sustainable Reporting

Summary/Abstract: Reporting of information resulting from economic, environmental and social activities of business is called as sustainable reporting. Specially, in recent years, businesses have been preferring sustainable reporting with the aim of observing the sustainability levels of their economic, environmental and social performance and obtaining competitive advantage. In the study, it is aimed to give information about some methods and approaches related to corporate sustainability reporting and to indicate role and importance of accountancy in sustainable reporting. When Sustainable reporting frameworks are examined, it is clear that the Global Reporting Initiative(GRI) is the most widely accepted reporting framework around the world for sustainable reporting. It has also emerged that the provision and control of reliable and consistent information required in all types of reporting is only possible with the accounting function and that the accounting is the chief actor in sustainable reporting. Because accounting is one of the most basic measurement tools in business life and it is possible to measure the performance through the accounting system and to use the economic value of the business efficiently.

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