Examining the Sustainability Compliance Reports of Institutions in the BIST30 Index
DOI:
https://doi.org/10.5281/zenodo.14008146Keywords:
Corporate sustainability,, sustainability reporting, sustainability practices, content analysis, stock market index, BIST30Abstract
Today, the success of institutions is evaluated not only according to their financial situation in terms of sustainability but also according to their environmental and social activities. Institutions included in the stock market sustainability indices report and publish such activities at regular intervals, in line with certain criteria. Thus, thanks to these indices that measure performance, investors and other stakeholders can follow the situation of the market and institutions.
This study aims to examine the sustainability practices of institutions listed in Borsa Istanbul and to provide a reference study for researchers, investors, and businesses that want to implement their sustainability practices. For this reason, the sustainability practices of 30 institutions in the BIST30 index were examined using the content analysis method. Questions about the institutions' business areas, sectors, assets, activity centers, sustainability application performance criteria, and evaluation methods have been answered. The information obtained was analyzed together with the performance scoring created for general sustainability, environmental, and social practices. As a result, it has been determined that institutions that are within the scope of BIST30, have high financial strength, operate in important sectors are located in big cities, carry out their sustainability practices systematically, and report properly and in detail.
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