Kurumsal Raporlama Aracı Olarak Esg Raporlaması ve Çifte Önemlilik

Abhayawansa, S., & Adams, C. (2022). Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting. Meditari Accountancy Research, 30(3), 710-738.

Appelbaum, D., Duan, H. K., Hu, H., & Sun, T. (2023). The Double Materiality Audit: Assurance of ESG Disclosure. Available at SSRN 4367032.

Aras, G., & Sarıoğlu, G. U. (2015). Kurumsal raporlamada yeni dönem: Entegre raporlama. TÜSİAD Yayını, 21, 85.

Arsoy, A. P., Tuba, Bora, & Karabıyık, L. (2014). Effect of non financial information on financial performance: evidence from Turkey. International Review of Economics and Management, 2(1), 1-18.

Baumüller, J., & Sopp, K. (2022). Double materiality and the shift from non-financial to European sustainability reporting: Review, outlook and implications. Journal of Applied Accounting Research, 23(1), 8-28.

Beu, D., & Buckley, M. R. (2001). The hypothesized relationship between accountability and ethical behavior. Journal of Business Ethics, 34, 57-73.

Bhattacharya, C. B., & Zaman, M. (2023). The What, Why and How of ESG Dashboards. NIM Marketing Intelligence Review, 15(1), 32-39.

Burke, J. J., & Clark, C. E. (2016). The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons, 59(3), 273-283.

Carroll, Pawlicki ve Schneider (2013), https://www.integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Materiality.pdf

Cavlak, H., & Cebeci, Y. (2018). Kurumsal raporların incelenmesi ve karşılaştırılması. Journal of Research in Business, 3(1), 53-76.

Clark, G.L.; Viehs, M. The Implications of Corporate Social Responsibility for Investors: An Overview and Evaluation of the Existing CSR Literature. SSRN Electron. J. 2014

Cicchiello, A. F., Marrazza, F., & Perdichizzi, S. (2023). Non‐financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms. Corporate Social Responsibility and Environmental Management, 30(3), 1121-1128.

Chiu, I. H. (2022). The EU sustainable finance agenda: developing governance for double materiality in sustainability metrics. European Business Organization Law Review, 23(1), 87-123.

Cruz, C. A., & Matos, F. (2023). ESG maturity: A software framework for the challenges of ESG data in investment. Sustainability, 15(3), 2610.

Clément, A., Robinot, É., & Trespeuch, L. (2022). Improving ESG scores with sustainability concepts. Sustainability, 14(20), 13154.

Darnall, N., Ji, H., Iwata, K., & Arimura, T. H. (2022). Do ESG reporting guidelines and verifications enhance firms' information disclosure?. Corporate Social Responsibility and Environmental Management, 29(5), 1214-1230.

De Cristofaro, T., & Gulluscio, C. (2023). In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence. Sustainability, 15(2), 924.

Delgado-Ceballos, J., Ortiz-De-Mandojana, N., Antolín-López, R., & Montiel, I. (2023). Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality. BRQ Business Research Quarterly, 26(1), 2-10.

Doğan, M., Kevser, M., & Altınay, A. T. 2022. ESG Skorları ile Firma Performansı Arasındaki İlişki: BRICS Ülkelerinden Kanıtlar. 25. Finans Sempozyumu Bildiri Kitabı. 396-408.

EFRAG . 2022. ESRG 1 Double materiality conceptual guidelines for standard-setting Working paper, January 2022https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/Appendix%202.6%20-%20WP%20on%20draft%20ESRG%201.pdf&AspxAutoDetectCookieSupport=1

Elmacı, O., 2022. Gezegensel Sınırlar Eşiğinde İşletme Raporlarında Vizyon Arayışları: Entegre Raporlama da Konsensüs ve Akreditasyon." 8th International EMI Entrepreneurship & Social Sciences Congress, 17-19 November 2022, AksarayTürkiye PROCEEDINGS E-BOOK: 755.

EFR, 2020, TSKB Entegre Faaliyet Raporu, https://www.kap.org.tr/tr/ek-indir/4028328d86d233bf018717bb557d41be

Esmeray A., "Küresel Risk Ortamında Değişen Raporlama Anlayışı: Finansal Olmayan Raporlama," Muhasebe, Fınans Ve Denetım Alanlarında Yenılıkçı Yaklaşımlar 2 , İstanbul: Efe Yayınevi, 2022, pp.9-32.

Frecautan, I., & Nıta, A. (2022). Who Is Goıng To Wın: The Eu Esg Regulatıon Or The Rest Of The World?–A Crıtıcal Revıew. Annals of Faculty of Economics, 2(2), 109-120.

Gibassier, D. (2019). Materiality assessment: contribution to single or double materiality debate. Working paper, Audencia Business School, Nantes, France, available at: www. anc. gouv. fr/files/live/sites/anc/files/contributed/ANC/3.% 20Recherche/D_Etats% 20generaux/2020/Policy% 20papers/TR4_VE-paper-Delphine-Gibassier. pdf.

Garst, J., Maas, K., & Suijs, J. (2022). Materiality assessment is an art, not a science: Selecting ESG topics for sustainability reports. California Management Review, 65(1), 64-90.

Dye, J., McKinnon, M., & Van der Byl, C. (2021). Green gaps: Firm ESG disclosure and financial institutions’ reporting Requirements. Journal of Sustainability Research, 3(1).

IFAC, 2020. https://www.ifac.org/_flysystem/azure-private/publications/files/Understanding-Value-Creation_TR_SECURE.pdf

Imperiale, F., Pizzi, S., & Lippolis, S. (2023). Sustainability reporting and ESG performance in the utilities sector. Utilities Policy, 80, 1-8.

Kulalı, G. (2022). Çevresel, Sosyal ve Kurumsal Yönetim (ESG) Performansının Piyasa Değeri Üzerindeki Etkisi: Firma Büyüklüğünün Rolü. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 17(3), 787-809.

Nursimloo, S., Ramdhony, D., & Mooneeapen, O. (2020). Influence of board characteristics on TBL reporting. Corporate Governance: The International Journal of Business in Society, 20(5), 765-780.

Pérez, A. (2015). Corporate reputation and CSR reporting to stakeholders: Gaps in the literature and future lines of research. Corporate communications: An international journal, 20(1), 11-29.

PRI, 2018, “Yatırımcıların Şirketlerin ÇSY(ESG) Raporlamasına İlişkin Gündemi, Şirketlerin ÇSY Raporlaması Hakkında Küresel Yatırımcı Örgütleri tarafından Hazırlanan bir Tartışma Metni, Principles for Responsible Investment (PRI) Programı. Erişim Tarihi: Eylül, 2023. Erişim Linki: https://www.tuyid.org/files/makaleler/Yatirimcilarin-Sirketlerin-CSY-(ESG)-Raporlamasina-Iliskin-Gundemi.pdf

Ruiz-Lozano, Mercedes- Tirado-Valencia, Pilar (2016), “Do İndustrial Companies Respond To The Guiding Principles Of The Integrated Reporting Framework? A Preliminary Study On The First Companies Joined To The Initiative” Revista de Contabilidad – Spanish Accounting Review, Vol:19, Issue:2, pp.252–260.

Savio, R., D’Andrassi, E., & Ventimiglia, F. (2023). A Systematic Literature Review on ESG during the COVID-19 Pandemic. Sustainability, 15(3), 2020.

Şeker, Y., & Şengür, E. (2022). Çevresel, Sosyal Ve Kurumsal Yönetim (Esg) Performansı: Uluslararası Bir Araştırma. Journal of Accounting and Taxation Studies, 15(2), 349-387.

Şişman, M. E., & Çankaya, S. (2021). Çevresel, Sosyal ve Kurumsal Yönetişim (ESG) Verilerinin Firmaların Finansal Performansına Etkisi: Hava Yolu Sektörü Üzerine Bir Çalışma. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(1), 73-91.

Yükçü, S., & Kaplanoğlu, E. (2016). Sürdürülebilir Kalkınmada Finansal Olmayan Raporlamanın Önemi. World of Accounting Science, 18.

Täger, M. (2021). ‘Double materiality’: what is it and why does it matter. 2021 Commentary on, 21.

Topkaraoğlu, N. M. (2021). Sürdürülebilir kalkınma hedefleri çerçevesinde Kültür ve Turizm Bakanlığı’na bağlı halk kütüphanelerinin faaliyetlerinin değerlendirilmesi. Türk Kütüphaneciliği, 35(1), 99-115.

Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, 131154.

Turner, L., & Weirich, T. R. (2023). Expanding the Concept of Materiality to Environmental, Social, and Governance: Audit Issues and Implications. Current Issues in Auditing, 17(1), A50-A58.

Weber, O. (2014). Environmental, social and governance reporting in China. Business Strategy and the Environment, 23(5), 303-317.

Zumente, I., & Bistrova, J. (2021). ESG importance for long-term shareholder value creation: Literature vs. practice. Journal of Open Innovation: Technology, Market, and Complexity, 7(2), 127.

Abhayawansa, S., & Adams, C. (2022). Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting. Meditari Accountancy Research, 30(3), 710-738.

Appelbaum, D., Duan, H. K., Hu, H., & Sun, T. (2023). The Double Materiality Audit: Assurance of ESG Disclosure. Available at SSRN 4367032.

Aras, G., & Sarıoğlu, G. U. (2015). Kurumsal raporlamada yeni dönem: Entegre raporlama. TÜSİAD Yayını, 21, 85.

Arsoy, A. P., Tuba, Bora, & Karabıyık, L. (2014). Effect of non financial information on financial performance: evidence from Turkey. International Review of Economics and Management, 2(1), 1-18.

Baumüller, J., & Sopp, K. (2022). Double materiality and the shift from non-financial to European sustainability reporting: Review, outlook and implications. Journal of Applied Accounting Research, 23(1), 8-28.

Beu, D., & Buckley, M. R. (2001). The hypothesized relationship between accountability and ethical behavior. Journal of Business Ethics, 34, 57-73.

Bhattacharya, C. B., & Zaman, M. (2023). The What, Why and How of ESG Dashboards. NIM Marketing Intelligence Review, 15(1), 32-39.

Burke, J. J., & Clark, C. E. (2016). The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons, 59(3), 273-283.

Carroll, Pawlicki ve Schneider (2013), https://www.integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Materiality.pdf

Cavlak, H., & Cebeci, Y. (2018). Kurumsal raporların incelenmesi ve karşılaştırılması. Journal of Research in Business, 3(1), 53-76.

Clark, G.L.; Viehs, M. The Implications of Corporate Social Responsibility for Investors: An Overview and Evaluation of the Existing CSR Literature. SSRN Electron. J. 2014

Cicchiello, A. F., Marrazza, F., & Perdichizzi, S. (2023). Non‐financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms. Corporate Social Responsibility and Environmental Management, 30(3), 1121-1128.

Chiu, I. H. (2022). The EU sustainable finance agenda: developing governance for double materiality in sustainability metrics. European Business Organization Law Review, 23(1), 87-123.

Cruz, C. A., & Matos, F. (2023). ESG maturity: A software framework for the challenges of ESG data in investment. Sustainability, 15(3), 2610.

Clément, A., Robinot, É., & Trespeuch, L. (2022). Improving ESG scores with sustainability concepts. Sustainability, 14(20), 13154.

Darnall, N., Ji, H., Iwata, K., & Arimura, T. H. (2022). Do ESG reporting guidelines and verifications enhance firms' information disclosure?. Corporate Social Responsibility and Environmental Management, 29(5), 1214-1230.

De Cristofaro, T., & Gulluscio, C. (2023). In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence. Sustainability, 15(2), 924.

Delgado-Ceballos, J., Ortiz-De-Mandojana, N., Antolín-López, R., & Montiel, I. (2023). Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality. BRQ Business Research Quarterly, 26(1), 2-10.

Doğan, M., Kevser, M., & Altınay, A. T. 2022. ESG Skorları ile Firma Performansı Arasındaki İlişki: BRICS Ülkelerinden Kanıtlar. 25. Finans Sempozyumu Bildiri Kitabı. 396-408.

EFRAG . 2022. ESRG 1 Double materiality conceptual guidelines for standard-setting Working paper, January 2022https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/Appendix%202.6%20-%20WP%20on%20draft%20ESRG%201.pdf&AspxAutoDetectCookieSupport=1

Elmacı, O., 2022. Gezegensel Sınırlar Eşiğinde İşletme Raporlarında Vizyon Arayışları: Entegre Raporlama da Konsensüs ve Akreditasyon." 8th International EMI Entrepreneurship & Social Sciences Congress, 17-19 November 2022, AksarayTürkiye PROCEEDINGS E-BOOK: 755.

EFR, 2020, TSKB Entegre Faaliyet Raporu, https://www.kap.org.tr/tr/ek-indir/4028328d86d233bf018717bb557d41be

Esmeray A., "Küresel Risk Ortamında Değişen Raporlama Anlayışı: Finansal Olmayan Raporlama," Muhasebe, Fınans Ve Denetım Alanlarında Yenılıkçı Yaklaşımlar 2 , İstanbul: Efe Yayınevi, 2022, pp.9-32.

Frecautan, I., & Nıta, A. (2022). Who Is Goıng To Wın: The Eu Esg Regulatıon Or The Rest Of The World?–A Crıtıcal Revıew. Annals of Faculty of Economics, 2(2), 109-120.

Gibassier, D. (2019). Materiality assessment: contribution to single or double materiality debate. Working paper, Audencia Business School, Nantes, France, available at: www. anc. gouv. fr/files/live/sites/anc/files/contributed/ANC/3.% 20Recherche/D_Etats% 20generaux/2020/Policy% 20papers/TR4_VE-paper-Delphine-Gibassier. pdf.

Garst, J., Maas, K., & Suijs, J. (2022). Materiality assessment is an art, not a science: Selecting ESG topics for sustainability reports. California Management Review, 65(1), 64-90.

Dye, J., McKinnon, M., & Van der Byl, C. (2021). Green gaps: Firm ESG disclosure and financial institutions’ reporting Requirements. Journal of Sustainability Research, 3(1).

IFAC, 2020. https://www.ifac.org/_flysystem/azure-private/publications/files/Understanding-Value-Creation_TR_SECURE.pdf

Imperiale, F., Pizzi, S., & Lippolis, S. (2023). Sustainability reporting and ESG performance in the utilities sector. Utilities Policy, 80, 1-8.

Kulalı, G. (2022). Çevresel, Sosyal ve Kurumsal Yönetim (ESG) Performansının Piyasa Değeri Üzerindeki Etkisi: Firma Büyüklüğünün Rolü. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 17(3), 787-809.

Nursimloo, S., Ramdhony, D., & Mooneeapen, O. (2020). Influence of board characteristics on TBL reporting. Corporate Governance: The International Journal of Business in Society, 20(5), 765-780.

Pérez, A. (2015). Corporate reputation and CSR reporting to stakeholders: Gaps in the literature and future lines of research. Corporate communications: An international journal, 20(1), 11-29.

PRI, 2018, “Yatırımcıların Şirketlerin ÇSY(ESG) Raporlamasına İlişkin Gündemi, Şirketlerin ÇSY Raporlaması Hakkında Küresel Yatırımcı Örgütleri tarafından Hazırlanan bir Tartışma Metni, Principles for Responsible Investment (PRI) Programı. Erişim Tarihi: Eylül, 2023. Erişim Linki: https://www.tuyid.org/files/makaleler/Yatirimcilarin-Sirketlerin-CSY-(ESG)-Raporlamasina-Iliskin-Gundemi.pdf

Ruiz-Lozano, Mercedes- Tirado-Valencia, Pilar (2016), “Do İndustrial Companies Respond To The Guiding Principles Of The Integrated Reporting Framework? A Preliminary Study On The First Companies Joined To The Initiative” Revista de Contabilidad – Spanish Accounting Review, Vol:19, Issue:2, pp.252–260.

Savio, R., D’Andrassi, E., & Ventimiglia, F. (2023). A Systematic Literature Review on ESG during the COVID-19 Pandemic. Sustainability, 15(3), 2020.

Şeker, Y., & Şengür, E. (2022). Çevresel, Sosyal Ve Kurumsal Yönetim (Esg) Performansı: Uluslararası Bir Araştırma. Journal of Accounting and Taxation Studies, 15(2), 349-387.

Şişman, M. E., & Çankaya, S. (2021). Çevresel, Sosyal ve Kurumsal Yönetişim (ESG) Verilerinin Firmaların Finansal Performansına Etkisi: Hava Yolu Sektörü Üzerine Bir Çalışma. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(1), 73-91.

Yükçü, S., & Kaplanoğlu, E. (2016). Sürdürülebilir Kalkınmada Finansal Olmayan Raporlamanın Önemi. World of Accounting Science, 18.

Täger, M. (2021). ‘Double materiality’: what is it and why does it matter. 2021 Commentary on, 21.

Topkaraoğlu, N. M. (2021). Sürdürülebilir kalkınma hedefleri çerçevesinde Kültür ve Turizm Bakanlığı’na bağlı halk kütüphanelerinin faaliyetlerinin değerlendirilmesi. Türk Kütüphaneciliği, 35(1), 99-115.

Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, 131154.

Turner, L., & Weirich, T. R. (2023). Expanding the Concept of Materiality to Environmental, Social, and Governance: Audit Issues and Implications. Current Issues in Auditing, 17(1), A50-A58.

Weber, O. (2014). Environmental, social and governance reporting in China. Business Strategy and the Environment, 23(5), 303-317.

Zumente, I., & Bistrova, J. (2021). ESG importance for long-term shareholder value creation: Literature vs. practice. Journal of Open Innovation: Technology, Market, and Complexity, 7(2), 127.