(Determination of The Relationship Between Sustainability, Environmental Risks and Environmental Accounting: A Research in Erzurum)

Abstract

Purpose: In this study, although the concept of sustainability is discussed in various dimensions, the approaches of sustainability, environment, environmental risks and environmental accounting approaches of production enterprises in the organized industrial zone of Erzurum are tried to be determined. Design/methodology/approach: In this research, questionnaire method was used to collect data. One of the important points to be mentioned about this subject is to form the theoretical framework of the research and to make use of the literature search method in the application phase. The data obtained through the questionnaire were analyzed by frequency analysis and hypotheses were subjected to Multiple Regression and Correlation analysis. Findings: According to the hypotheses created for sustainability, environmental risks, environmental accounting and environmental policies, the values obtained in the analyzes were found to have a significant and positive effect. However, in the analysis of the opinions of the enterprises in the research region on environmental issues and environmental accounting, it was found that 89.2% of the companies attach importance to the use of environmentally friendly alternative sources in the prevention of environmental problems. Discussion: Based on the findings obtained from this study, it may be suggested that enterprises should obtain support from relevant institutions and organizations, especially from universities in the region, in order to understand sustainability and implement them in the best way. On the other hand, it can be said that enterprises' attitudes towards sustainability should be in line with environmental accounting and environmental policies and that companies should attach importance to R & D studies to protect and develop the environment in order to prevent environmental problems.