Türkiye'de kooperatiflere yönelik sürdürülebilirlik rapor önerisi
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Dosyalar
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Trakya Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmanın ilk amacı sürdürülebilir kalkınma hedeflerini gerçekleştirmede önemli bir role sahip olan kooperatiflerin sürdürülebilirlik raporlarını incelemek ve hâlihazırda hangi ekonomik, çevresel ve sosyal sürdürülebilirlik göstergelerini raporlarında açıkladıklarını belirlemektir. Çalışmanın ikinci amacı, kooperatiflerin sürdürülebilirlik raporlarındaki açıklamaların sektörlere, kooperatif büyüklüklerine ve raporun yayımlandığı yıla göre farklılıklarını belirlemektir. Çalışmanın son amacı ise Küresel Raporlama Girişimi (GRI) çerçevesine dayalı olarak kooperatifler için sürdürülebilirlik raporunun geliştirilmesidir. Bu amaçla GRI-G4 raporlaması kullanan ve Sürdürülebilirlik Açıklamaları Veri Tabanı’nda (SDD-GRI) yer alan kooperatiflere ait 168 sürdürülebilirlik raporu içerik analizi yapılarak incelenmiştir. Çalışma sonucunda ekonomik ve sosyal performans göstergelerinin çevresel performans göstergelerinden daha fazla açıklandığı görülmüştür. Ayrıca finansal hizmetler sektöründe faaliyet gösteren kooperatiflerin ekonomik performans gösterge açıklama düzeylerinin diğer sektörlerde faaliyet gösteren kooperatiflere göre daha yüksek olduğu belirlenmiştir. Tarım sektöründe faaliyet gösteren kooperatiflerin işgücü uygulamaları ve insana yaraşır iş alt kategori gösterge açıklama düzeylerinin sağlık hizmetleri ve finansal hizmetler sektörlerinde faaliyet gösterenlere göre daha düşük olduğu görülmüştür. Bununla birlikte, büyük ölçekli kooperatiflerin sosyal performans gösterge açıklama düzeylerinin küçük ve orta büyüklükteki kooperatiflere göre daha yüksek olduğu belirlenmiştir. Çalışmanın bir diğer sonucunda ise madde analizi bulgularına göre kooperatiflerin 23 adet sürdürülebilirlik göstergesini raporlamakta güçlük çektikleri belirlenmiştir. Bu nedenle bu 23 göstergenin kooperatifler için hazırlanacak sürdürülebilirlik raporunda elimine edilmesi önerilmiştir. Sonuç olarak kooperatifler için geliştirilen sürdürülebilirlik raporunda 68 gösterge yer almıştır. Bu çalışmanın Türkiye’deki kooperatiflerin yayımlayacakları sürdürülebilirlik raporlarına rehberlik etmesi öngörülmektedir.
The first aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. The second purpose of the study is to determine the differences of the disclosure in the sustainability reports of cooperatives according to the sectors, cooperative sizes and the year of publication of the report. The final purpose of the study is to develop a sustainability report for cooperatives based on the Global Reporting Initiative (GRI) framework. For this purpose, a total of 168 sustainability reports were examined by using content analysis for cooperatives that use the GRI-G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of the study, it was seen that the economic and social performance indicators were more disclosed than the environmental performance indicators. In addition, it was determined that the economic performance indicator disclosure levels of cooperatives that are active in the financial services sector are higher compared with those of cooperatives that are active in other sectors. It was also observed that the labor practices and decent work sub-category indicator disclosure levels of cooperatives active in the agriculture sector are lower compared to those of cooperatives that are active in the healthcare services and financial services sectors. Another outcome of this study was the finding that the social performance indicator disclosure levels for large-scale cooperatives are greater than those of small- and medium-sized cooperatives. According to the item analysis finding as another result of the study it was determined that the cooperatives had difficulty in reporting 23 sustainability indicators. Therefore, the elimination of these 23 indicators prepared for cooperatives was suggested. Consequently, 68 indicators were included in the sustainability report developed for cooperatives. It is predicted that this study will guide the sustainability reports to be published by cooperatives in Turkey.
The first aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. The second purpose of the study is to determine the differences of the disclosure in the sustainability reports of cooperatives according to the sectors, cooperative sizes and the year of publication of the report. The final purpose of the study is to develop a sustainability report for cooperatives based on the Global Reporting Initiative (GRI) framework. For this purpose, a total of 168 sustainability reports were examined by using content analysis for cooperatives that use the GRI-G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of the study, it was seen that the economic and social performance indicators were more disclosed than the environmental performance indicators. In addition, it was determined that the economic performance indicator disclosure levels of cooperatives that are active in the financial services sector are higher compared with those of cooperatives that are active in other sectors. It was also observed that the labor practices and decent work sub-category indicator disclosure levels of cooperatives active in the agriculture sector are lower compared to those of cooperatives that are active in the healthcare services and financial services sectors. Another outcome of this study was the finding that the social performance indicator disclosure levels for large-scale cooperatives are greater than those of small- and medium-sized cooperatives. According to the item analysis finding as another result of the study it was determined that the cooperatives had difficulty in reporting 23 sustainability indicators. Therefore, the elimination of these 23 indicators prepared for cooperatives was suggested. Consequently, 68 indicators were included in the sustainability report developed for cooperatives. It is predicted that this study will guide the sustainability reports to be published by cooperatives in Turkey.
Açıklama
Anahtar Kelimeler
SSürdürülebilirlik, Sürdürülebilirlik Raporlaması, Küresel Raporlama Girişimi, Sürdürülebilir Kalkınma, Kooperatif, Sustainability, Sustainability Reporting, Global Reporting Initiative, Sustainable Development, Cooperative
