EVALUATION OF THE PERFORMANCE OF ENVIRONMENTAL SUSTAINABILITY IN AUTOMOTIVE SECTOR WITHIN THE BIST SUSTAINABILITY 25 INDEX BY USING CONTENT ANALYSIS

Ayfer Kayacan; Başak Ataman

Makale detayları

EVALUATION OF THE PERFORMANCE OF ENVIRONMENTAL SUSTAINABILITY IN AUTOMOTIVE SECTOR WITHIN THE BIST SUSTAINABILITY 25 INDEX BY USING CONTENT ANALYSIS

Yazarlar:

Ayfer Kayacan | Başak Ataman

Yayıncı:

Marmara University

Ana Başlıklar:

Sürdürülebilirlik Muhasebesi ve Raporlama

Dergi:

Öneri Dergisi Vol.19 Issue 61, pp.77-94

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310438

pISSN:

1300-0845

Anahtar kelimeler:

Özet:

 The purpose of the study is to research evaluation of the performance of environmental sustainability in automotive firms included in the BIST Sustainability 25 index and whether they comply with the disclosures contained in the firms sustainability reports and environmental performance indicators in the GRI 300 series. The research has been done using the content analysis technique with data included in environment and climate change sections of the firms sustainability reports. Thus, the sensitivity of firms in the automotive sector to environmental issues was tried to be determined based on their sustainability reports. In conclusion of the research, it was determined that the firms were very sensitive about environment and climate change and made satisfactory disclosures to their stakeholders. Regarding compliance with the GRI 300 Environmental Standards indicators, the study found that companies generally made sufficient disclosures on energy consumption, water and waste management, in spite of the fact that they did not make sufficient disclosures on biodiversity, environmental compliance and supplier environmental assessments.

 The purpose of the study is to research evaluation of the performance of environmental sustainability in automotive firms included in the BIST Sustainability 25 index and whether they comply with the disclosures contained in the firms sustainability reports and environmental performance indicators in the GRI 300 series. The research has been done using the content analysis technique with data included in environment and climate change sections of the firms sustainability reports. Thus, the sensitivity of firms in the automotive sector to environmental issues was tried to be determined based on their sustainability reports. In conclusion of the research, it was determined that the firms were very sensitive about environment and climate change and made satisfactory disclosures to their stakeholders. Regarding compliance with the GRI 300 Environmental Standards indicators, the study found that companies generally made sufficient disclosures on energy consumption, water and waste management, in spite of the fact that they did not make sufficient disclosures on biodiversity, environmental compliance and supplier environmental assessments.

 The purpose of the study is to research evaluation of the performance of environmental sustainability in automotive firms included in the BIST Sustainability 25 index and whether they comply with the disclosures contained in the firms sustainability reports and environmental performance indicators in the GRI 300 series. The research has been done using the content analysis technique with data included in environment and climate change sections of the firms sustainability reports. Thus, the sensitivity of firms in the automotive sector to environmental issues was tried to be determined based on their sustainability reports. In conclusion of the research, it was determined that the firms were very sensitive about environment and climate change and made satisfactory disclosures to their stakeholders. Regarding compliance with the GRI 300 Environmental Standards indicators, the study found that companies generally made sufficient disclosures on energy consumption, water and waste management, in spite of the fact that they did not make sufficient disclosures on biodiversity, environmental compliance and supplier environmental assessments.

 Bu çalışmanın amacı, Bist Sürdürülebilirlik 25 endeksinde yer alan otomotiv şirketlerinin çevresel sürdürülebilirlik performanslarını şirketlerin sürdürülebilirlik raporlarında yer alan bilgiler ile GRI 300lü seride yer alan çevresel performans göstergelerine uyum sağlayıp sağlamadıklarını araştırmaktır. Araştırma şirketlerin sürdürülebilirlik raporlarındaki çevre ve iklim değişikliği bölümlerinde yer alan bilgilerle içerik analizi yöntemi kullanılarak yapılmıştır. Böylece otomotiv sektöründeki şirketlerinin sürdürülebilirlik raporları esas alınarak çevresel konulara olan duyarlılığı tespit edilmeye çalışılmıştır. Araştırmanın sonucunda şirketlerin çevre ve iklim değişikliği konusunda oldukça duyarlı oldukları ve paydaşlara tatmin edici düzeyde açıklamalarda bulundukları tespit edilmiştir. Çalışmanın GRI 300 Çevresel Standartlar göstergelerine uyum konusunda genel olarak şirketlerin enerji tüketimi, su ve atık yönetimi konularında yeterli düzeyde açıklama yaptıkları görülmüş, biyoçeşitlilik, çevre uyumu ve tedarikçi çevresel değerlendirmeleri konusunda yeterli açıklama yapmadıkları sonucuna ulaşılmıştır.

Makale detayları

EVALUATION OF THE PERFORMANCE OF ENVIRONMENTAL SUSTAINABILITY IN AUTOMOTIVE SECTOR WITHIN THE BIST SUSTAINABILITY 25 INDEX BY USING CONTENT ANALYSIS

Yazarlar:

Ayfer Kayacan | Başak Ataman

Yayıncı:

Marmara University

Ana Başlıklar:

Sürdürülebilirlik Muhasebesi ve Raporlama

Dergi:

Öneri Dergisi Vol.19 Issue 61, pp.77-94

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310438

pISSN:

1300-0845

Environmental Sustainability

GRI 300 Standards

Content Analsis in Automotive CompaniesÇevresel Sürdürülebilirlik

GRI 300 Standartları

Otomotiv Şirketlerinde İçerik Analizi

Sayı

Makale detayları

EVALUATION OF THE PERFORMANCE OF ENVIRONMENTAL SUSTAINABILITY IN AUTOMOTIVE SECTOR WITHIN THE BIST SUSTAINABILITY 25 INDEX BY USING CONTENT ANALYSIS

Yazarlar: Ayfer Kayacan | Başak Ataman

Yayıncı: Marmara University

Ana Başlıklar: Sürdürülebilirlik Muhasebesi ve Raporlama

Dergi: Öneri Dergisi Vol.19 Issue 61, pp.77-94

Belge Tipi: Makale

Yayın Tarihi: 1/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001310438

pISSN: 1300-0845

Environmental Sustainability

GRI 300 Standards

Content Analsis in Automotive CompaniesÇevresel Sürdürülebilirlik

GRI 300 Standartları

Otomotiv Şirketlerinde İçerik Analizi

Sayı

Yazarlar:

Ayfer Kayacan | Başak Ataman

Yayıncı:

Marmara University

Ana Başlıklar:

Sürdürülebilirlik Muhasebesi ve Raporlama

Dergi:

Öneri Dergisi Vol.19 Issue 61, pp.77-94

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310438

pISSN:

1300-0845