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- Title
GRI 400 SOSYAL STANDARTLAR SERİSİ KAPSAMINDA BIST SÜRDÜRÜLEBİLİRLİK ENDEKSİ’NDE BİR ARAŞTIRMA.
- Authors
ATASEL, Üyesi Oğuz Yusuf
- Abstract
The purpose of this study is to look at the disclosures made by companies in the Borsa Istanbul (BIST) Sustainability Index in relation to the GRI 400 Social Standards. The analysis included 54 companies that provide sustainability or integrated reporting from companies in the relevant index and include the GRI Content Index in their reports. The industries in which the companies operate have also been considered in the analyses. In this context, 54 companies operate in 9 different industries. According to the findings of the study, the social standard for which the companies provided the most explanation in their reports has been “404-1 Average hours of training per year per employee” (53 companies). Following the relevant standard are the standards “403-1 Occupational health and safety management system” (52 companies) and “403-2 Hazard identification, risk assessment, and incident investigation” (51 companies). The social standards that are least included in the reports of the companies within the scope of the analysis are as follows: “GRI 411-1 Incidents that violations involving rights of indigenous peoples” (2 companies), “GRI 412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening” (3 companies), “GRI 417-3 Incidents of non-compliance concerning marketing communications” (5 companies), and “GRI 419-1 Non-compliance with laws and regulations in the social and economic area” (5 companies). As a result, it has been determined that, while 47% of the explanations in the GRI 400 Social Standards Series were presented in the relevant reports of 54 enterprises, 53% were not. Finally, it has been found that 26 of 54 companies included the Limited Assurance Report in their related reports.
- Subjects
MARKETING; SUSTAINABLE development reporting; COMMUNICATION in marketing; INDIGENOUS rights; INDUSTRIAL hygiene; INDIGENOUS peoples; MARKETING agreements; HUMAN rights
- Publication
Financial Analysis / Mali Cozum Dergisi, 2023, Vol 33, Issue 179, p1425
- ISSN
1303-5444
- Publication type
Article