A Content Analysis of GRI Standards in XTEKS Listed Companies Sustainability Reporting Vsebinska analiza standardov GRI za celovito poročanje o trajnostnem razvoju podjetij, ki kotirajo na borzi XTEKS

ÖZKAN A.

Tekstilec, cilt.68, sa.2, 2025 (ESCI, Scopus) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 68 Sayı: 2
  • Basım Tarihi: 2025
  • Doi Numarası: 10.14502/tekstilec.68.2024107
  • Dergi Adı: Tekstilec
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Scopus, Compendex, Directory of Open Access Journals
  • Anahtar Kelimeler: GRI standards, sustainability reporting, textile industry, XTEKS
  • Uşak Üniversitesi Adresli: Evet

Özet

The aim of this study was to examine the most recent sustainability reports of companies listed on the BIST Textile and Leather Index (XTEKS) and to discuss their sustainability practices. In this context, the sustainability reports of the six companies registered with XTEKS that publish sustainability reports were examined in accordance with the Global Reporting Initiative (GRI) standards. The results revealed that the most frequently mentioned GRI keywords pertain to production, water, shareholder, water, effluent, education and performance. Although the sampled companies provide disclosures on environmental, social and economic issues, the quality of the information is found to be lacking. The general findings reveal significant gaps in the sustainability disclosures and practices of Turkish textile companies, indicating substantial room for improvement to meet international standards and enhance effective engagement with stakeholders. This study is significant, as it represents one of the pioneering efforts to provide a conceptual framework while raising awareness of sustainability reporting.