Sustainability-Oriented Human Resources Practices: A Content Analysis of Automotive Firms Listed on Borsa Istanbul

Abstract

Purpose - This study focuses on the sustainability reports of automotive sector firms listed on Borsa This study aims to examine the sustainability reports published between 2022 and 2023 by automotive manufacturing companies listed on Borsa Istanbul (BIST), with a specific focus on how human resources (HR) practices are reported within the framework of sustainability.
Design/methodology/approach – The research analyzes the publicly available sustainability reports of seven companies using content analysis. HR-related themes in the reports were evaluated based on the Global Reporting Initiative (GRI) and the Turkish Sustainability Reporting Standards (TSRS). Utilizing MAXQDA software for qualitative data analysis, the study systematically coded data under thematic categories such as occupational health and safety, training and development, diversity, and inclusion.
Findings - The findings indicate that most firms prefer the GRI standard, which provides a more comprehensive approach to HR topics. The proportion of pages allocated to HR topics in the reports varies between 10% and 30%, reflecting differing levels of emphasis placed on HR within corporate sustainability strategies.
Discussion – The results suggest that increasing the visibility of HR practices in sustainability reporting can significantly enhance corporate transparency and social responsibility.