INDUSTRY SPECIFIC SUSTAINABILITY REPORTING ISSUES

Çıkıkçı A., Sigalı S., Balsarı Ç.

MODAVICA 2023- 20. Uluslararası Muhasebe Konferansı, Ankara, Türkiye, 20 Eylül 2023, ss.50-54

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Basıldığı Şehir: Ankara
  • Basıldığı Ülke: Türkiye
  • Sayfa Sayıları: ss.50-54
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

Materiality concept requires that all items that are reasonably likely to impact investors’ decision-

making to be reported. According to Global Reporting Initiative 3 standard, the material topics in

sustainability reporting are determined and listed by the company, which requires judgement.

However, what companies prioritize as a sustainability issue is closely related to their industry as well

as company characteristics. Therefore, this study aims to analyze the industry-wide and firm specific

disclosures that maritime companies prioritize in their sustainability reports. Thus, the findings can

contribute to the determination of the industry-specific materiality issues for a specific sector.

According to the content analysis, the maritime companies generally focused on environmental

impacts, whereas the social impacts, particularly regarding safety regulations and standards, were less

reported. However, the results also showed major firm specific differences in disclosed information.