Ayşenur TARAKCIOĞLU ALTINAY
Due to significant problems such as global warming, decrease in bio-diversity, rapid depletion of natural resources and pollution, poverty and violation of human rights, short term and only profit-oriented approaches of businesses get reactions today. Therefore, apart from the financial perspectives, preparing business reports with also long term social and environmental aspects that will contribute to sustainable development becomes crucial. The reports with both financial and non-financial data of businesses together which emerge in order to meet this requirement could be stated as sustainability reports (Yükçü & Kaplanoğlu, 2016, p.63; Akarçay, 2014, p.1). In this study in which sustainability reporting is handled it will be appropriate to handle the concept of “sustainability” which is originally an old concept but its significance is brought to the agenda today for the businesses desiring to secure their sustainability due to the improvements in business world and increasing competition conditions and the related sustainable development, corporate management, stakeholders approach, transparency, accountability concepts so that the function of sustainability reports may become more easily comprehensible. In the first part of this study, before the explanations about sustainability reporting, the concept of sustainability, the related corporate management, corporate social responsibility, stakeholders approach, sustainable development, sustainability index concepts will be handled. In the study some explanations will be made about accountability and transparency concepts since they comprise one part of the book with the title of “Ethics in Global Supply Chain Management and Sustainability”. After the concept of reporting is handled and sustainability reporting and the standards for sustainability reporting are mentioned in second part of the study, it is planned to include conclusion and evaluation in last part of the study.
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