| Yazarlar (3) |
Öğr. Gör. Dr. Alperen ÇIKIKCI
Kastamonu Üniversitesi, Türkiye |
Seçil Sigalı
Dokuz Eylül Üniversitesi, Türkiye |
|
Çağnur Balsarı
Dokuz Eylül Üniversitesi, Türkiye |
| Özet |
| Materiality concept requires that all items that are reasonably likely to impact investors’ decisionmaking to be reported. According to Global Reporting Initiative 3 standard, the material topics in sustainability reporting are determined and listed by the company, which requires judgement. However, what companies prioritize as a sustainability issue is closely related to their industry as well as company characteristics. Therefore, this study aims to analyze the industry-wide and firm specific disclosures that maritime companies prioritize in their sustainability reports. Thus, the findings can contribute to the determination of the industry-specific issues for a specific sector. According to the content analysis, the maritime companies generally focused on environmental impacts, whereas the social impacts, particularly regarding safety regulations and standards, were less reported. |
| Anahtar Kelimeler |
| Bildiri Türü | Tebliğ/Bildiri |
| Bildiri Alt Türü | Tam Metin Olarak Yayınlanan Tebliğ (Uluslararası Kongre/Sempozyum) |
| Bildiri Niteliği | Alanında Hakemli Uluslararası Kongre/Sempozyum |
| Bildiri Dili | İngilizce |
| Kongre Adı | MODAV 20th International Conference on Accounting |
| Kongre Tarihi | 20-09-2023 / 20-09-2023 |
| Basıldığı Ülke | Türkiye |
| Basıldığı Şehir | |
| Bildiri Linki | https://drive.google.com/file/d/1VGJitD8VYHO32i1xjGDckFBf1jK7vPdD/view |
