DEVELOPMENTS IN SUSTAINABILITY AND SOCIAL RESPONSIBILITY REPORTING (INTEGRATED REPORTING)

YANIK S., Turker I.

ISTANBUL UNIVERSITY JOURNAL OF FACULTY OF POLITICAL SCIENCES-SIYASAL BILGILER FAKULTESI DERGISI, no.47, pp.291-308, 2012 (ESCI) identifier

  • Publication Type: Article / Article
  • Publication Date: 2012
  • Journal Name: ISTANBUL UNIVERSITY JOURNAL OF FACULTY OF POLITICAL SCIENCES-SIYASAL BILGILER FAKULTESI DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.291-308
  • Keywords: Responsibility Accounting, Environmental Accounting, Green Accounting, Sustainability, Sustainability Accounting, Sustainability Development, Integrated Reporting
  • Istanbul University Affiliated: Yes

Abstract

Researching in the literature these terms go hand in hand with each other; Social Responsibility Accounting, Environmental Accounting/Green Accounting), Sustainability Accounting, Corporate Governance Accounting and Social Responsibility Reporting, Sustainability Reporting and Integrated Reporting. Even though they aim for full disclosure and transparency, irony of their number causes confusion. This paper aims to clarify this confusion by researching their theories and practices up-to-date.