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ÇEVRESEL RAPORLAMA REHBERLERİ VE İŞLETME ÇEVRESEL RAPORLARINDA AÇIKLANMASI GEREKEN BİLGİLER

ENVIRONMENTAL REPORTING GUIDELINES AND INFORMATION DISCLOSED IN BUSINESS ENVIRONMENTAL REPORTS

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Abstract (2. Language): 
Businesses consuming natural resources have a responsibility to provide information to society about their environmental impacts and environmental conservation activities. When implementing environmental reporting, it is necessary to examine what type of environmental information should be disclosed, and to analyze the information needs of stakeholders. In this study, according to environmental reporting guidelines published by various organizations, we aimed at examining the information disclosed in business environmental reports.
Abstract (Original Language): 
Doğal kaynakları tüketen bir varlık olarak işletmeler çevresel etkileri ve çevreyi koruma faaliyetleri hakkında topluma bilgi sağlama sorumluluğuna sahiptir. Çevresel raporlama uygulandığı zaman, hangi çevresel bilgi türünün açıklanması gerektiğini incelemek ve ilgili tarafların bilgi ihtiyaçlarını analiz etmek gerekir. Bu çalışmada, çeşitli kuruluşlar tarafından yayınlanan çevresel raporlama rehberlerine göre işletme çevresel raporlarında açıklanması gereken bilgilerin incelenmesi amaçlanmıştır.
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