Akademik Veri Yönetim Sistemi
EDPACS, cilt.70, sa.7, ss.124-142, 2025 (Scopus)
Sustainability is gaining importance in the field of accounting as in all branches of science to provide a better environmental environment for future generations. The sustainability activities and related disclosures of public institutions, which do not exist for the purpose of making profit and fulfil their activities within the framework of social service, are also demanded by stakeholders. The purpose of this study is to demonstrate the reporting framework of public institutions operating in the public sector that can meet the needs of information users regarding sustainability and to examine the disclosures of public institutions in Türkiye in this direction. Thus, the place of sustainability practices and disclosures in the public sector and Türkiye’s position against OECD and EU countries under sustainability indicators are discussed. Literature and content analyses were used as methodology. Within the scope of the study, public legal entity universities, ministries and municipalities in Türkiye were analyzed. As a consequence of the research, it is seen that public institutions make disclosures on different issues related to sustainability according to their types. addition, differences were also found in the criteria on which the organizations base their reporting in this direction. In adding, the importance of sustainability reporting standards that are compatible with international accounting and financial reporting standards and can be used by public institutions is emphasized.