Sustainability Reporting in Cooperatives

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dc.authoridcaliyurt, kiymet/0000-0002-4662-8878
dc.authorwosidcaliyurt, kiymet/N-2407-2015
dc.contributor.authorPritchard, Gamze Yakar
dc.contributor.authorCaliyurt, Kiymet Tunca
dc.date.accessioned2024-06-12T10:58:28Z
dc.date.available2024-06-12T10:58:28Z
dc.date.issued2021
dc.departmentTrakya Üniversitesien_US
dc.description.abstractThe 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. For this purpose, a total of 168 sustainability reports were examined for cooperatives that use the Global Reporting Initiative (GRI) G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of this study, 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. In addition, 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 (SME) cooperatives.en_US
dc.identifier.doi10.3390/risks9060117
dc.identifier.issn2227-9091
dc.identifier.issue6en_US
dc.identifier.scopus2-s2.0-85108681071en_US
dc.identifier.scopusqualityQ2en_US
dc.identifier.urihttps://doi.org/10.3390/risks9060117
dc.identifier.urihttps://hdl.handle.net/20.500.14551/20083
dc.identifier.volume9en_US
dc.identifier.wosWOS:000666214700001en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherMdpien_US
dc.relation.ispartofRisksen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectCooperativeen_US
dc.subjectSustainability Reportingen_US
dc.subjectGlobal Reporting Initiativeen_US
dc.subjectCorporate Social-Responsibilityen_US
dc.subjectPerformanceen_US
dc.subjectQualityen_US
dc.subjectContexten_US
dc.subjectTrendsen_US
dc.titleSustainability Reporting in Cooperativesen_US
dc.typeArticleen_US

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