Analysis of Sustainability Reporting in the Turkey Automotive Sector

Abstract

Sustainability reporting is a responsibility practices related to corporate performance measurement for sustainable development objectives. Prepared as a requirement of the responsibility for the internal and external stakeholders. Companies share the non-financial information relating to business activities through sustainability reports. Sustainability reports were developed with GRI Reporting Framework and encompass organization’s results in the context of strategy and management approach in a reporting period. A sustainability report is an organizational reports that provide economic, environmental, social and governance information about performance. Implementation of corporate sustainability and sustainability reporting has continued to grow steadily in recent years. This is true for companies in the automotive sector.The automotive sector is considered as the locomotive of the world economy in all industrialized countries due to the significant contribution both employment and the economy in terms of export statistics. With Sustainability Reporting, companies provide significant gains in the area of talent management and supply chain, occupational health and safety at work, with the acquisition of the environmental performance. In this context; the study aims to analyze sustainability reports of the companies operating in the automotive sector in Turkey Istanbul Stock Exchange Sustainability (BIST) Index on the basis of social performance data with TOPSIS method.

Keywords: Sustainability Reporting, TOPSIS Method, Sustainability Reporting in Automotive Sector