Akademik Veri Yönetim Sistemi
The 12th International Conference of Management and Industrial Engineering, Bucuresti, Romanya, 6 - 07 Kasım 2025, ss.579-599, (Tam Metin Bildiri)
The Objectives: The fundamental elements of the EU Green Deal strategy consist of the transition to a circular
economy along with climate action. In accelerating this transition process, “corporate sustainability reporting”
plays a significant role. In this process, in which the EU has made such reporting mandatory for a larger number of
companies, this study aims to compare local companies operating in Romania with companies of Turkish origin.
This comparison seeks to analyze, through open-access reports of companies, with the support of artificial
intelligence, within the framework of Hofstede’s Cultural Dimensions Theory.
Implication: This study presents important outcomes for policymakers, standard setters, companies, sustainability
experts, NGOs, and practitioners in the field. In this context, the most fundamental contribution of the study is the
inclusion into reporting of cultural contexts that are considered to be neglected, while the reports are prepared in
the environmental, social, and governance dimensions. Accordingly, by contributing to the presentation of more
consistent, comparable, and transparent sustainability disclosures among different countries, it may support the
achievement of the EU’s sustainability objectives.
Originality Value: While steps are being taken through legislative facilitation and simplification (EU Omnibus
Package) on the one hand, in order for ESG reporting to achieve its purpose and become widespread, on the other
hand, the examination of reporting behaviors of companies in different countries for the sake of “establishing
reporting standards” and the investigation of the differences that may emerge have arisen as a necessity. In this
context, the study will evaluate the sustainability reporting of local companies operating in Romania and companies
of Turkish origin, both within themselves and comparatively, within the framework of Hofstede’s Cultural
Dimensions Theory. One of the most fundamental contributions of the study, through its comparative analysis, is its
effort to demonstrate to what extent cultural differences, which are felt to be needed in ESGs, are reflected in
corporate sustainability reporting.