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Contemporary Approaches in Humanities

Edited By Hasan Arslan, Mehmet Ali Içbay, Günther Löschnigg and Rasim Yilmaz

This book presents a collection of papers written by researchers, teachers, administrators, analysts and graduate students working and doing research in the field of social sciences. The scientific studies include a wide range of topics from the analysis of social science textbooks to the teacher image in newspapers, the relationship between self-efficacy and cognitive level and the role of organizational silence on the loneliness of academics in work life.

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Evaluation of Corporate Sustainability Reports in Terms of Assurance Services (Hasan Türedi / Duygu Celayir)

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Hasan Türedi* & Duygu Celayir**

Evaluation of Corporate Sustainability Reports in Terms of Assurance Services

Abstract Sustainability is a concept that has gained more attention especially amongst the business world, and social and economic actors in recent years. Also, it has led to changes in the concept of reporting. The reporting types which were known as “environmental reporting” or “social reporting” so far, now relinquished its place to the type called “sustainability reporting” or “corporate social responsibility” reporting. Apart from financial information, it is issued that non-financial information must be reported too, as it is issued that there has to be triple reporting in economic, social, and environmental terms. The change was not only in reporting format; there also emerged a new concept named “sustainability expectaion” for stakeholders. Surely this situation has made apparent the requirements in assurance activities about the sustainability expectations and needs that have to be refined in these terms. Primarily, the study clarifies the concepts of sustainability, sustainability reporting and assurance, and gives importance the reliability of the information that were given in the reports and the importance and necessity of the sustainability reports in this context through an independent assurance/auditing process as well. In addition to this, the developments in Turkey concerning the reliability of sustainability reports have been reviewed.

Keywords: Sustainability, Assurance, Assurance Services

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