Sürdürülebilirlik Raporlamasına Küresel Bir Eleştiri: Güvence Denetimi
Özet
Bu çalışma, 1 Ocak 2024 tarihinden itibaren AB, Türkiye ve daha birçok ülkede zorunlu hale gelecek olan sürdürülebilirlik raporlaması ve sürdürülebilirlik raporlarına güvence verilmesi uygulamalarını ele almaktadır. Bu amaçla, dünyada sürdürülebilirlik raporlaması ve bu raporlara güvence alma durumunu ortaya koyan güncel bir araştırma olarak IFAC “The State of Play: Sustainability Disclosure & Assurance, (2023) raporu değerlendirilmiştir. İncelenen IFAC (2023) raporunun amacı, raporda yer alan bulguların, düzenleyicileri, politika yapıcıları, standart belirleyicileri ve tüm güvence uygulayıcılarını küresel eğilimler ve mevcut pazar uygulamaları hakkında bilgilendirmesidir. IFAC (2023) tarafından raporlanan bulgular, sürdürülebilirlik bilgilerinin raporlanması ve güvence altına alınması uygulamalarının gönüllülükten zorunlu gerekliliğe dönüştüğünü ve bu durumun da sürdürülebilirlik raporlamasına duyulan güven düzeyini artıracağını ortaya koymaktadır.
Referanslar
Abela, M. (2022). A new direction? The “mainstreaming” of sustainability reporting. Sustainability accounting, management and policy journal, 13(6), 1261-1283.
Accountancy Europe. (2021). FAQs on sustainability information assurance. chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.accountancyeurope.eu/wp-content/uploads/2022/12/220221-FAQs-on-Sustainability-information-assurance-Turkish.pdf
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Aksay, B., Türkmen, M. A., & Yıldızhan, H. (2021). Sürdürülebilir girişimcilik örneği: Güney Adana girişimci kadınlar tarımsal kalkınma kooperatifi. Ahi Evran International Coference on Scientific Research Full Texts Book.
Alon, A. and Vidovic, M. (2015), “Sustainability performance and assurance: influence on reputation”, Corporate Reputation Review, Vol. 18 No. 4, pp. 337-352.
Aras, G. ve G. U. Sarıoğlu. 2015. Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, Türk Sanayicileri ve İş adamları Derneği, İstanbul.
Atabay, E. (2019). Kurumsal Sürdürülebilirlik Raporları ve Güvence Denetimi: Türkiye’de Grı Rehberine Göre Raporlama Yapan Firmalar Üzerinde Bir Araştırma. Muhasebe Bilim Dünyası Dergisi, 21 (4) , 904-922 . DOI: 10.31460/mbdd.561765
Bansal, M., Samad, T. A., & Bashir, H. A. (2021). The sustainability reporting-firm performance nexus: evidence from a threshold model. Journal of Global Responsibility, 12(4), 491-512.
Bernow, S., Godsall, J., Klempner, B., & Merten, C. (2019). More than values: The value-based sustainability reporting that investors want. McKinsey and Company.
BIST, (2023). Borsa İstanbul’da Sürdürülebilirlik. https://borsaistanbul.com/tr/sayfa/58/borsa-istanbulda-surdurulebilirlik.
Borsa İstanbul (2014). Şirketler İçin Sürdürülebilirlik Rehberi, http://www.borsaistanbul.com/data/kilavuzlar/surdurulebilirlik-rehberi.pdf (01.12.2015)
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Çokmutlu, M. E., & Şahay, O. K. (2019). Borsa İstanbul Sürdürülebilirlik Endeksi İşletmelerinin Sera Gazı Beyanlarına Yönelik Güvence Denetimleri: ISAE 3410 Güvence Denetim Standardına İlişkin Bir Araştırma. IBAD Sosyal Bilimler Dergisi, (5), 164-174.
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EY, (2021). The future of sustainability reporting standards The policy evolution and the actions companies can take today June 2021. https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/sustainability/ey-the-future-of-sustainability-reporting-standards-june-2021.pdf
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Fuhrmann, S., Ott, C., Looks, E., & Guenther, T. W. (2017). The contents of assurance statements for sustainability reports and information asymmetry. Accounting and Business Research, 47(4), 369-400.
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Gerekan, B. & Bulut, E. (2018). Sürdürülebilir Sosyal Sorumlulukta Üç Boyutlu Raporlama: Türkiye’de Sürdürülebilirlik Raporu Yayınlayan Bankalar Üzerine Bir Araştırma. Sosyal Bilimler Metinleri, 2018 (1), 80-88. https://dergipark.org.tr/en/pub/sbm/issue/36882/392790
Girella, L., Zambon, S., & Rossi, P. (2021). Board characteristics and the choice between sustainability and integrated reporting: a European analysis. Meditari Accountancy Research, 30(3), 562-596.
Gould, S. (2017). Confidence in Non-Financial Information Next Frontier. IFAC-Contrıbutıng To The Global Economy Preparıng Future-Ready Professıonals. https://www.ifac.org/knowledge-gateway/contributing-global-economy/discussion/confidence-non-financial-information-next-frontier
GSIA, (2020). Global sustainable investment review 2020. https://www.gsi-alliance.org/wp-content/uploads/2021/08/GSIR-20201.pdf
Güneş, M., & YALÇIN, Ü. N. (2022). Finansal Olmayan Raporlamanın AB Direktifi Kapsamında İncelenmesi: Bıst Kurumsal Yönetim Endeksi İşletmeleri Üzerine Bir Araştırma. Mali Cozum Dergisi/Financial Analysis, 32(170).
Herzig, C., & Schaltegger, S. (2011). Corporate sustainability reporting. Sustainability communication: Interdisciplinary perspectives and theoretical foundation, 151-169.
IFAC, (2023). The State of Play: Sustainability Disclosure & Assurance, 2023. https://www.ifac.org/knowledge-gateway/contributing-global-economy/publications/state-play-sustainability-disclosure-assurance-2019-2021-trends-analysis
Kalfaoğlu, S. (2023). Social Sustainability Indicators from Employees’ Perspective: A Qualitative Study on Whether Social Sustainability in Businesses Is Perceived as a Necessity, Preference, or Dream. Sustainability, 15(10), 7954.
KGK, (2023a), Soru ve Cevaplarla Sürdürülebilirlik Raporlaması, https://www.kgk.gov.tr/Portalv2Uploads/files/Sustainability/Soru_ve_Cevaplarla_Surdurulebilirlik_Raporlamasi_30_05_2023-.pdf
KGK, (2023b). GDS 3410 Sera Gazı Beyanlarına İlişkin Güvence Denetimlerinin Yayımlanması Hakkında Duyuru https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/GDS/gds-3410.pdf
Kuri, J.L. (2021). Social Responsibility Should Not Be an Obstacle. IFAC- It Should be Part of How We Operate. Contrıbuting To The Global Economy Preparıng Future-Ready Professional. https://www.ifac.org/knowledge-gateway/contributing-global-economy/discussion/social-responsibility-should-not-be-obstacle-it-should-be-part-how-we-operate
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Oncioiu, I., Petrescu, A. G., Bîlcan, F. R., Petrescu, M., Popescu, D. M., & Anghel, E. (2020). Corporate sustainability reporting and financial performance. Sustainability, 12(10), 4297.
Özerhan, Y., & Sultanoğlu, B. (2018). Sürdürülebilirlik raporu kapsamında çevresel bilgilerin raporlanması ve güvence denetimi. Muhasebe ve Denetime Bakış, 17(53), 55-76.
Öztürk, S. (2020). Kurumsal Sürdürülebilirlik Raporlaması: Gelişimi ve Geleceği. Muhasebe Bakış Açısıyla Sürdürülebilirlik ve Raporlama Üzerine Seçme Yazılar. (Editör: N. KURNAZ). Eğitim Yayınevi.
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Quick, R., & Inwinkl, P. (2020). Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors. Meditari Accountancy Research, 28(5), 833-862.
Ramanauskaıte, V. (2018). Strengthening Assurance for Non-financial Information. https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/strengthening-assurance-non-financial-information
Reddy, K., & Gordon, L. (2010). The effect of sustainability reporting on financial performance: An empirical study using listed companies.
Saban, M., Küçüker, H., & Küçüker, M. (2017). Kurumsal Sürdürülebilirlik İle İlgili Raporlama Çerçeveleri Ve Sürdürülebilirlik Raporlamasında Muhasebenin Rolü. İşletme Bilimi Dergisi, 5(1), 101-115.
Selimoğlu, S. K. & Özsözgün Çalışkan, A. (2016). Sürdürülebilirlik Bağlamında: Uluslararası Güvence Denetimi Standardı GDS ISAE 3410-Sera Gazı Beyanları -II. Muhasebe ve Denetime Bakış, 16, (48), 1-20. https://dergipark.org.tr/en/pub/mdbakis/issue/63897/967215
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Referanslar
Abela, M. (2022). A new direction? The “mainstreaming” of sustainability reporting. Sustainability accounting, management and policy journal, 13(6), 1261-1283.
Accountancy Europe. (2021). FAQs on sustainability information assurance. chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.accountancyeurope.eu/wp-content/uploads/2022/12/220221-FAQs-on-Sustainability-information-assurance-Turkish.pdf
Ackers, B. and van Heerden, B. (2015), “Can a conceptual framework for corporate social responsibility (CSR) assurance be developed?”, Corporate Ownership and Control, Vol. 12 No. 4, pp. 8-22.
Aksay, B., Türkmen, M. A., & Yıldızhan, H. (2021). Sürdürülebilir girişimcilik örneği: Güney Adana girişimci kadınlar tarımsal kalkınma kooperatifi. Ahi Evran International Coference on Scientific Research Full Texts Book.
Alon, A. and Vidovic, M. (2015), “Sustainability performance and assurance: influence on reputation”, Corporate Reputation Review, Vol. 18 No. 4, pp. 337-352.
Aras, G. ve G. U. Sarıoğlu. 2015. Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, Türk Sanayicileri ve İş adamları Derneği, İstanbul.
Atabay, E. (2019). Kurumsal Sürdürülebilirlik Raporları ve Güvence Denetimi: Türkiye’de Grı Rehberine Göre Raporlama Yapan Firmalar Üzerinde Bir Araştırma. Muhasebe Bilim Dünyası Dergisi, 21 (4) , 904-922 . DOI: 10.31460/mbdd.561765
Bansal, M., Samad, T. A., & Bashir, H. A. (2021). The sustainability reporting-firm performance nexus: evidence from a threshold model. Journal of Global Responsibility, 12(4), 491-512.
Bernow, S., Godsall, J., Klempner, B., & Merten, C. (2019). More than values: The value-based sustainability reporting that investors want. McKinsey and Company.
BIST, (2023). Borsa İstanbul’da Sürdürülebilirlik. https://borsaistanbul.com/tr/sayfa/58/borsa-istanbulda-surdurulebilirlik.
Borsa İstanbul (2014). Şirketler İçin Sürdürülebilirlik Rehberi, http://www.borsaistanbul.com/data/kilavuzlar/surdurulebilirlik-rehberi.pdf (01.12.2015)
Boutellıs-Taft, O. (2019). Accountants Can Support Sustainable Corporate Governance. IFAC- Sustainability.https://www.ifac.org/knowledge-gateway/contributing-global-economy/discussion/accountants-can-support-sustainable-corporate-governance
Bruntland Report, (1987). World Commission on Environment and Development (1987). Our Common Future. Oxford: Oxford University Press. s. 27. ISBN 019282080X.
Carungu, J., Di Pietra, R., & Molinari, M. (2021). Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?. Meditari Accountancy Research, 29(3), 449-476.
Çokmutlu, M. E., & Şahay, O. K. (2019). Borsa İstanbul Sürdürülebilirlik Endeksi İşletmelerinin Sera Gazı Beyanlarına Yönelik Güvence Denetimleri: ISAE 3410 Güvence Denetim Standardına İlişkin Bir Araştırma. IBAD Sosyal Bilimler Dergisi, (5), 164-174.
Durlauf, S., & Blume, L. E. (2008). The new Palgrave dictionary of economics. L. Blume (Ed.). Palgram Macmillan.
Dyllick, T., & Hockerts, K. (2002). Beyond The Business Case For Corporate Sustainability. Business strategy and the environment, 11(2), 130-141.
Ertan, Y. (2018). Türkiye’de Sürdürülebilirlik Raporlaması (2015-2017). Muhasebe ve Vergi Uygulamaları Dergisi, 11(3).
EY, (2021). The future of sustainability reporting standards The policy evolution and the actions companies can take today June 2021. https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/sustainability/ey-the-future-of-sustainability-reporting-standards-june-2021.pdf
Failte Ireland, (2018). Environmental Sustainability in Business. //efaidnbmnnnibpcajpcglclefindmkaj/https://www.failteireland.ie/FailteIreland/media/WebsiteStructure/Documents/2_Develop_Your_Business/1_StartGrow_Your_Business/Environmental-Sustainability-in-Business-BT-ESB-C9-0913-4.pdf
Fidanoğlu, A. & Aytekin, M. (2022). Kurumsal Sürdürülebilirlik ve İşletme Performansı.Gazi Kitabevi.
Foot, D. K., & Ross, S. (2017). Social sustainability. Teaching business sustainability, 107-125.
Fuhrmann, S., Ott, C., Looks, E., & Guenther, T. W. (2017). The contents of assurance statements for sustainability reports and information asymmetry. Accounting and Business Research, 47(4), 369-400.
GDS, (3000). Tarihî finansal bilgilerin bağımsız denetimi veya sınırlı bağımsız denetimi dışındaki güvence denetimleri. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/GDS/GDS_3000.pdf
Gerekan, B. & Bulut, E. (2018). Sürdürülebilir Sosyal Sorumlulukta Üç Boyutlu Raporlama: Türkiye’de Sürdürülebilirlik Raporu Yayınlayan Bankalar Üzerine Bir Araştırma. Sosyal Bilimler Metinleri, 2018 (1), 80-88. https://dergipark.org.tr/en/pub/sbm/issue/36882/392790
Girella, L., Zambon, S., & Rossi, P. (2021). Board characteristics and the choice between sustainability and integrated reporting: a European analysis. Meditari Accountancy Research, 30(3), 562-596.
Gould, S. (2017). Confidence in Non-Financial Information Next Frontier. IFAC-Contrıbutıng To The Global Economy Preparıng Future-Ready Professıonals. https://www.ifac.org/knowledge-gateway/contributing-global-economy/discussion/confidence-non-financial-information-next-frontier
GSIA, (2020). Global sustainable investment review 2020. https://www.gsi-alliance.org/wp-content/uploads/2021/08/GSIR-20201.pdf
Güneş, M., & YALÇIN, Ü. N. (2022). Finansal Olmayan Raporlamanın AB Direktifi Kapsamında İncelenmesi: Bıst Kurumsal Yönetim Endeksi İşletmeleri Üzerine Bir Araştırma. Mali Cozum Dergisi/Financial Analysis, 32(170).
Herzig, C., & Schaltegger, S. (2011). Corporate sustainability reporting. Sustainability communication: Interdisciplinary perspectives and theoretical foundation, 151-169.
IFAC, (2023). The State of Play: Sustainability Disclosure & Assurance, 2023. https://www.ifac.org/knowledge-gateway/contributing-global-economy/publications/state-play-sustainability-disclosure-assurance-2019-2021-trends-analysis
Kalfaoğlu, S. (2023). Social Sustainability Indicators from Employees’ Perspective: A Qualitative Study on Whether Social Sustainability in Businesses Is Perceived as a Necessity, Preference, or Dream. Sustainability, 15(10), 7954.
KGK, (2023a), Soru ve Cevaplarla Sürdürülebilirlik Raporlaması, https://www.kgk.gov.tr/Portalv2Uploads/files/Sustainability/Soru_ve_Cevaplarla_Surdurulebilirlik_Raporlamasi_30_05_2023-.pdf
KGK, (2023b). GDS 3410 Sera Gazı Beyanlarına İlişkin Güvence Denetimlerinin Yayımlanması Hakkında Duyuru https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/GDS/gds-3410.pdf
Kuri, J.L. (2021). Social Responsibility Should Not Be an Obstacle. IFAC- It Should be Part of How We Operate. Contrıbuting To The Global Economy Preparıng Future-Ready Professional. https://www.ifac.org/knowledge-gateway/contributing-global-economy/discussion/social-responsibility-should-not-be-obstacle-it-should-be-part-how-we-operate
McKenzıe, S. (2004). Social Sustainability: Towards Some Definitions, Hawke Research Institute Working Paper Series No 27, Hawke Research Institute University Of South Australia Magill, South Australia 2004.
Nuber, C., Velte, P., & Hörisch, J. (2020). The curvilinear and time‐lagging impact of sustainability performance on financial performance: Evidence from Germany. Corporate Social Responsibility and Environmental Management, 27(1), 232-243.
Oncioiu, I., Petrescu, A. G., Bîlcan, F. R., Petrescu, M., Popescu, D. M., & Anghel, E. (2020). Corporate sustainability reporting and financial performance. Sustainability, 12(10), 4297.
Özerhan, Y., & Sultanoğlu, B. (2018). Sürdürülebilirlik raporu kapsamında çevresel bilgilerin raporlanması ve güvence denetimi. Muhasebe ve Denetime Bakış, 17(53), 55-76.
Öztürk, S. (2020). Kurumsal Sürdürülebilirlik Raporlaması: Gelişimi ve Geleceği. Muhasebe Bakış Açısıyla Sürdürülebilirlik ve Raporlama Üzerine Seçme Yazılar. (Editör: N. KURNAZ). Eğitim Yayınevi.
Peters, G. P. (2010). Carbon footprints and embodied carbon at multiple scales. Current Opinion in Environmental Sustainability, 2(4), 245–250. https://doi.org/10.1016/j.cosust.2010.05.004.
Quick, R. (2008). Voluntary sustainability reporting practices in Germany: A study on reporting quality. Portuguese Journal of Accounting and Management, 5(1), 7-35.
Quick, R. (2008). Voluntary sustainability reporting practices in Germany: A study on reporting quality. Portuguese Journal of Accounting and Management, 5(1), 7-35.
Quick, R., & Inwinkl, P. (2020). Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors. Meditari Accountancy Research, 28(5), 833-862.
Ramanauskaıte, V. (2018). Strengthening Assurance for Non-financial Information. https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/strengthening-assurance-non-financial-information
Reddy, K., & Gordon, L. (2010). The effect of sustainability reporting on financial performance: An empirical study using listed companies.
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