The Content Analysis of Sustainability Reports On the Context of Corporate Sustainability: Top 100 Industrial Enterprises in Turkey

Abstract

The main purpose of this study is to investigate environmental, social, and economic sustainability statements on sustainability reports of the 100 largest industrial companies which are determined by İstanbul Chamber of Industry in 2013 in Turkey. Industrial enterprises were chosen as the sample group of this study because of their effects on the country’s created value added and the greatest environmental impacts on the total produced wasted. The analysis showed that 21 enterprises have sustainability reports. Within these 21 enterprises, climate, emissions, and greenhouse gas effects on the context of environmental sustainability; safety and occupational health of employees, talent management, and education for social investment of the context of social sustainability; and the financial data on the context of economic sustainability took first place.