REFLECTION LEVELS OF THE ENVIRONMENTAL SENSITIVITY OF BUSINESSES IN THE SUSTAINABILITY REPORTS: A CONTENT ANALYSIS OF CORPORATE SUSTAINABILITY REPORTS IN THE PHARMACEUTICAL INDUSTRY

Tuncay Taşkın; Nurten Dönmez

Makale detayları

REFLECTION LEVELS OF THE ENVIRONMENTAL SENSITIVITY OF BUSINESSES IN THE SUSTAINABILITY REPORTS: A CONTENT ANALYSIS OF CORPORATE SUSTAINABILITY REPORTS IN THE PHARMACEUTICAL INDUSTRY

Yazarlar:

Tuncay Taşkın | Nurten Dönmez

Yayıncı:

Kütahya Dumlupinar University

Dergi:

Dumlupınar Üniversitesi Sosyal Bilimler Dergisi Issue 75, pp.221-241

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283127

pISSN:

1302-1842

Anahtar kelimeler:

Özet:

 Today, the achievement of businesses is not only measured by whether they make a profit or not but also by the usefulness they provide to society and the environment and their contribution to sustainability. It is investigated whether the voluntary use of an environmental standard assessment system by companies in the pharmaceutical industry can help reduce the adverse effect on the environment in developing countries and what level of data reporting should be required by these companies for environmental implementations in this study. The study is aimed to draw attention to the importance given to environmental practices, whether the damage to the environment can be reduced or not, to emphasize companies compared to each other, which practices and measures boosted by companies, and examine the usability of the reports. For this purpose, the 2020 sustainability reports of 15 companies operating in the pharmaceutical industry in Turkey and the world and voluntarily publishing sustainability reports within the scope of GRI were subjected to content analysis. In conclusion, these guidelines have provided a robust and readily tool for businesses to report their environmental performance and comprehensive progress in all aspects of environmental activities. Although the companies make reasonable efforts to explain their environmental activities following the GRI Sustainability Reporting Guide is observed, reports do not fully reflect the situation of the companies in terms of environmental impacts since the reporting is at the initiative of the enterprise.

 Today, the achievement of businesses is not only measured by whether they make a profit or not but also by the usefulness they provide to society and the environment and their contribution to sustainability. It is investigated whether the voluntary use of an environmental standard assessment system by companies in the pharmaceutical industry can help reduce the adverse effect on the environment in developing countries and what level of data reporting should be required by these companies for environmental implementations in this study. The study is aimed to draw attention to the importance given to environmental practices, whether the damage to the environment can be reduced or not, to emphasize companies compared to each other, which practices and measures boosted by companies, and examine the usability of the reports. For this purpose, the 2020 sustainability reports of 15 companies operating in the pharmaceutical industry in Turkey and the world and voluntarily publishing sustainability reports within the scope of GRI were subjected to content analysis. In conclusion, these guidelines have provided a robust and readily tool for businesses to report their environmental performance and comprehensive progress in all aspects of environmental activities. Although the companies make reasonable efforts to explain their environmental activities following the GRI Sustainability Reporting Guide is observed, reports do not fully reflect the situation of the companies in terms of environmental impacts since the reporting is at the initiative of the enterprise.

 Today, the achievement of businesses is not only measured by whether they make a profit or not but also by the usefulness they provide to society and the environment and their contribution to sustainability. It is investigated whether the voluntary use of an environmental standard assessment system by companies in the pharmaceutical industry can help reduce the adverse effect on the environment in developing countries and what level of data reporting should be required by these companies for environmental implementations in this study. The study is aimed to draw attention to the importance given to environmental practices, whether the damage to the environment can be reduced or not, to emphasize companies compared to each other, which practices and measures boosted by companies, and examine the usability of the reports. For this purpose, the 2020 sustainability reports of 15 companies operating in the pharmaceutical industry in Turkey and the world and voluntarily publishing sustainability reports within the scope of GRI were subjected to content analysis. In conclusion, these guidelines have provided a robust and readily tool for businesses to report their environmental performance and comprehensive progress in all aspects of environmental activities. Although the companies make reasonable efforts to explain their environmental activities following the GRI Sustainability Reporting Guide is observed, reports do not fully reflect the situation of the companies in terms of environmental impacts since the reporting is at the initiative of the enterprise.

 Günümüzde işletmelerin başarısı sadece kâr elde edip etmediği ile ilgili değil, topluma ve çevreye sağladığı faydalarla ve sürdürülebilirliğe katkılarıyla da ölçülmektedir. Bu çalışmada; ilaç sektöründeki işletmelerin gönüllü olarak çevresel bir standart değerlendirme sistemi kullanmasının gelişmekte olan ülkelere verilen olumsuz çevresel etkileri azaltmaya yardımcı olup olamayacağı ve çevresel uygulamaların değerlendirilebilmesi için bu işletmeler tarafından hangi düzeyde veri raporlaması gerektiği araştırılmaktadır. Çevresel uygulamalara verilen öneme dikkat çekilmesi, çevreye verilen zararın azaltılıp azaltılamayacağı, işletmelerin birbirine oranla hangi uygulamaları öne çıkararak hangi önlemleri geliştirdiğinin vurgulanması ve raporların kullanılabilirliğinin incelenmesi hedeflenmektedir. Bu amaçla Türkiyede ve dünyada ilaç endüstrisinde faaliyet gösteren ve gönüllü olarak GRI kapsamında sürdürülebilirlik raporu yayımlayan 15 işletmenin 2020 yılı sürdürülebilirlik raporları içerik analizine tabi tutulmuştur. Araştırma sonucunda; bu kılavuzların işletmelerin çevresel performanslarını ve çevresel faaliyetlerle ilgili tüm yönlerde kapsamlı ilerlemelerini raporlamak için sağlam ve hazır bir araç sağladığı görülmüştür. İşletmelerin, çevresel faaliyetlerini GRI Sürdürülebilirlik Raporlama Kılavuzuna uygun olarak açıklamak için makul çabayı sarf ettikleri ancak raporlamanın, inisiyatife bırakılmış olması nedeniyle çevresel etkiler konusunda işletmelere ait durumu tam olarak yansıtmadığı görülmüştür.

Makale detayları

REFLECTION LEVELS OF THE ENVIRONMENTAL SENSITIVITY OF BUSINESSES IN THE SUSTAINABILITY REPORTS: A CONTENT ANALYSIS OF CORPORATE SUSTAINABILITY REPORTS IN THE PHARMACEUTICAL INDUSTRY

Yazarlar:

Tuncay Taşkın | Nurten Dönmez

Yayıncı:

Kütahya Dumlupinar University

Dergi:

Dumlupınar Üniversitesi Sosyal Bilimler Dergisi Issue 75, pp.221-241

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283127

pISSN:

1302-1842

Environmental reporting

GRI

sustainability

Content Analysis

Pharmaceutical Industry

Çevresel raporlama

GRI

sürdürülebilirlik

İlaç endüstrisi

içerik analizi

Sayı

Makale detayları

Yazarlar: Tuncay Taşkın | Nurten Dönmez

Yayıncı: Kütahya Dumlupinar University

Dergi: Dumlupınar Üniversitesi Sosyal Bilimler Dergisi Issue 75, pp.221-241

Belge Tipi: Makale

Yayın Tarihi: 1/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001283127

pISSN: 1302-1842

Sayı

Yazarlar:

Tuncay Taşkın | Nurten Dönmez

Yayıncı:

Kütahya Dumlupinar University

Dergi:

Dumlupınar Üniversitesi Sosyal Bilimler Dergisi Issue 75, pp.221-241

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283127

pISSN:

1302-1842