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Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere ve Türkiye Vakası

Year 2018, Issue: 78, 217 - 234, 04.04.2018
https://doi.org/10.25095/mufad.412697

Abstract

Bu makale, kurumsal sosyal sorumluluk raporlamasına odaklanmıştır ve karşılaştırmalı bir içerik analizi yaparak ABD, İngiltere ve Türkiye’den seçilen telekomünikasyon şirketlerinin kurumsal sosyal sorumluluk veya sürdürülebilirlik raporlarını incelemektedir. Bu amaçla, bazı kısıtlar çerçevesinde dünyanın iki büyük telekomünikasyon şirketi ile Türkiye’nin en büyük telekomünikasyon şirketinin bir araya getirilmesi ile bir örneklem kurulmuştur. Bu araştırma, bu telekomünikasyon şirketlerinin kurumsal sosyal sorumluluk raporlamalarında odaklandıkları ana hususların toplumsal katılım ve çevresel raporlama olduğunu ortaya koymaktadır.

References

  • Abdulai Mahmoud, M.- Hinson, R. E. (2012). Market orientation, innovation and corporate social responsibility practices in Ghana's telecommunication sector. Social Responsibility Journal 8(3), pp. 327-346.
  • Adams, C. A.- Hill, W. Y.- Roberts, C. B. (1998). Corporate social reporting practices in Western Europe: legitimating corporate behaviour?. The British accounting review 30(1), pp.1-21.
  • Al Farooque, O.- Kotey, B.- Ahulu, H. (2014). Exploring environmental disclosure in selected Australian multinationals under the GRI Guidelines. Issues in Social And Environmental Accounting 8(3), pp. 137-155.
  • Bonsón, E.- Bednárová, M. (2015). CSR reporting practices of Eurozone companies. Revista de Contabilidad 18(2):182-193.
  • BusinessHT (2018). Piyasa değerleri 4 haftada 48 milyar lira arttı [Their market values increased by 48 milliards within four weeks] http://www.businessht.com.tr/piyasalar/ haber/1814508-piyasa-degerleri-4-haftada-48-milyar-lira-artti Erişim Tarihi [Access Date]: Ocak [January] 2018
  • Chan, W. W.- Mak, B. (2005). An analysis of the environmental reporting structures of selected European airlines, International Journal of Tourism Research 7(4‐5), pp. 249-259.
  • Cowper-Smith, A., de Grosbois, D. (2011). The adoption of corporate social responsibility practices in the airline industry. Journal of Sustainable Tourism 19(1), pp. 59-77.
  • Hamid, F. Z. A.- Atan, R. (2011). Corporate social responsibility by the Malaysian telecommunication firms. International Journal of Business and Social Science 2(5): 198-208.
  • Hooper, P.- Lever, M. (2002). Corporate environmental reporting in the airline sector: A route to stakeholder empowerment. 10th Greening of Industry Conference, Gothenburg.
  • Hossain, M.- Hecimovic, A.- Choudhury Lema, A. (2015). Corporate social and environmental responsibility reporting practices from an emerging mobile telecommunications market. Australian Accounting Review 25(4), pp. 389-404.
  • Giannarakis, G., Litinas, N. (2011). Corporate social responsibility performance in the Greek telecommunication sector. Strategic change 20(1‐2), pp. 73-84.
  • Gençoğlu, Ü. G., - Aytaç, A. (2016). Kurumsal sürdürülebilirlik açısından entegre raporlamanın önemi ve BIST Uygulamaları [The Importance of Integrated Reporting From the View of Corporate Sustainability and BIST Applications]. Muhasebe ve Finansman Dergisi [Journal of Accounting & Finance], (72), ss. 51-66.
  • Investopedia. (2018). The World's Top 10 Telecommunications Companies. https://www.investopedia.com/articles/markets/030216/worlds-top-10-telecommunications-companies.asp. Erişim Tarihi [Access Date]: Ocak [January] 2018
  • Johnová, I. (2011). The comparison of the publication of reports on corporate social responsibility in the area of telecommunications services. Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration 21 (3/2011), pp. 78-89.
  • Lament, M. (2015). Trends in corporate social responsibility (CSR) reporting. International Journal of Economic Practices and Theories 5(5), pp.503-509.
  • Mak, B.- Chan, W. W. (2006). Environmental reporting of airlines in the Asia Pacific region. Journal of Sustainable Tourism 14(6), pp. 618-628.
  • Mak, B. L.- Chan, W. W. (2007). A study of environmental reporting: international Japanese airlines. Asia Pacific Journal of Tourism Research 12(4), pp. 303-312.
  • Mak, B. L.- Chan, W. W.- Wong, K.- Zheng, C. (2007). Comparative studies of standalone environmental reports–European and Asian airlines. Transportation Research Part D: Transport and Environment 12(1), pp. 45-52.
  • Mohamed, M. B.- Sawandi, N. B. (2007). Corporate Social Responsibility (CSR) activities in mobile telecommunication industry: case study of Malaysia. European Critical Accounting Conference, Scotland.
  • Moravcikova, K.- Stefanikova, Ľ.- Rypakova, M. (2015). CSR reporting as an important tool of CSR communication. Procedia Economics and finance 26, pp. 332-338.
  • Newson, M.- Deegan, C. (2002). Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. The International Journal of Accounting 37(2), pp. 183-213.
  • Ozdora-Aksak, E. (2015). An analysis of Turkey's telecommunications sector's social responsibility practices online. Public Relations Review 41(3), pp. 365-369.
  • Öztürk, C. (2016). Gökyüzünün hakimleri : Bazı Avrupa hava yolu şirketlerinin kurumsal sosyal sorumluluk uygulamalarının çevresel açıdan incelenmesi [Examination of corporate social responsibility practices of some European airlines from an environmental perspective]. Muhasebe Bilim Dünyası [World of Accounting Science] 18 (special issue), ss. 475-509
  • Sachs, S.- Maurer, M.- Rühli, E.- Hoffmann, R. (2006). Corporate social responsibility from a “stakeholder view” perspective: CSR implementation by a Swiss mobile telecommunication provider. Corporate Governance: The international journal of business in society 6(4), pp. 506-515.
  • Sweeney, L.- Coughlan, J. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications 14(2), pp. 113-124.
  • Turkcell. (2015). Sustainability report.
  • Verizon. (2014). Corporate social responsibility supplement.
Year 2018, Issue: 78, 217 - 234, 04.04.2018
https://doi.org/10.25095/mufad.412697

Abstract

References

  • Abdulai Mahmoud, M.- Hinson, R. E. (2012). Market orientation, innovation and corporate social responsibility practices in Ghana's telecommunication sector. Social Responsibility Journal 8(3), pp. 327-346.
  • Adams, C. A.- Hill, W. Y.- Roberts, C. B. (1998). Corporate social reporting practices in Western Europe: legitimating corporate behaviour?. The British accounting review 30(1), pp.1-21.
  • Al Farooque, O.- Kotey, B.- Ahulu, H. (2014). Exploring environmental disclosure in selected Australian multinationals under the GRI Guidelines. Issues in Social And Environmental Accounting 8(3), pp. 137-155.
  • Bonsón, E.- Bednárová, M. (2015). CSR reporting practices of Eurozone companies. Revista de Contabilidad 18(2):182-193.
  • BusinessHT (2018). Piyasa değerleri 4 haftada 48 milyar lira arttı [Their market values increased by 48 milliards within four weeks] http://www.businessht.com.tr/piyasalar/ haber/1814508-piyasa-degerleri-4-haftada-48-milyar-lira-artti Erişim Tarihi [Access Date]: Ocak [January] 2018
  • Chan, W. W.- Mak, B. (2005). An analysis of the environmental reporting structures of selected European airlines, International Journal of Tourism Research 7(4‐5), pp. 249-259.
  • Cowper-Smith, A., de Grosbois, D. (2011). The adoption of corporate social responsibility practices in the airline industry. Journal of Sustainable Tourism 19(1), pp. 59-77.
  • Hamid, F. Z. A.- Atan, R. (2011). Corporate social responsibility by the Malaysian telecommunication firms. International Journal of Business and Social Science 2(5): 198-208.
  • Hooper, P.- Lever, M. (2002). Corporate environmental reporting in the airline sector: A route to stakeholder empowerment. 10th Greening of Industry Conference, Gothenburg.
  • Hossain, M.- Hecimovic, A.- Choudhury Lema, A. (2015). Corporate social and environmental responsibility reporting practices from an emerging mobile telecommunications market. Australian Accounting Review 25(4), pp. 389-404.
  • Giannarakis, G., Litinas, N. (2011). Corporate social responsibility performance in the Greek telecommunication sector. Strategic change 20(1‐2), pp. 73-84.
  • Gençoğlu, Ü. G., - Aytaç, A. (2016). Kurumsal sürdürülebilirlik açısından entegre raporlamanın önemi ve BIST Uygulamaları [The Importance of Integrated Reporting From the View of Corporate Sustainability and BIST Applications]. Muhasebe ve Finansman Dergisi [Journal of Accounting & Finance], (72), ss. 51-66.
  • Investopedia. (2018). The World's Top 10 Telecommunications Companies. https://www.investopedia.com/articles/markets/030216/worlds-top-10-telecommunications-companies.asp. Erişim Tarihi [Access Date]: Ocak [January] 2018
  • Johnová, I. (2011). The comparison of the publication of reports on corporate social responsibility in the area of telecommunications services. Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration 21 (3/2011), pp. 78-89.
  • Lament, M. (2015). Trends in corporate social responsibility (CSR) reporting. International Journal of Economic Practices and Theories 5(5), pp.503-509.
  • Mak, B.- Chan, W. W. (2006). Environmental reporting of airlines in the Asia Pacific region. Journal of Sustainable Tourism 14(6), pp. 618-628.
  • Mak, B. L.- Chan, W. W. (2007). A study of environmental reporting: international Japanese airlines. Asia Pacific Journal of Tourism Research 12(4), pp. 303-312.
  • Mak, B. L.- Chan, W. W.- Wong, K.- Zheng, C. (2007). Comparative studies of standalone environmental reports–European and Asian airlines. Transportation Research Part D: Transport and Environment 12(1), pp. 45-52.
  • Mohamed, M. B.- Sawandi, N. B. (2007). Corporate Social Responsibility (CSR) activities in mobile telecommunication industry: case study of Malaysia. European Critical Accounting Conference, Scotland.
  • Moravcikova, K.- Stefanikova, Ľ.- Rypakova, M. (2015). CSR reporting as an important tool of CSR communication. Procedia Economics and finance 26, pp. 332-338.
  • Newson, M.- Deegan, C. (2002). Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. The International Journal of Accounting 37(2), pp. 183-213.
  • Ozdora-Aksak, E. (2015). An analysis of Turkey's telecommunications sector's social responsibility practices online. Public Relations Review 41(3), pp. 365-369.
  • Öztürk, C. (2016). Gökyüzünün hakimleri : Bazı Avrupa hava yolu şirketlerinin kurumsal sosyal sorumluluk uygulamalarının çevresel açıdan incelenmesi [Examination of corporate social responsibility practices of some European airlines from an environmental perspective]. Muhasebe Bilim Dünyası [World of Accounting Science] 18 (special issue), ss. 475-509
  • Sachs, S.- Maurer, M.- Rühli, E.- Hoffmann, R. (2006). Corporate social responsibility from a “stakeholder view” perspective: CSR implementation by a Swiss mobile telecommunication provider. Corporate Governance: The international journal of business in society 6(4), pp. 506-515.
  • Sweeney, L.- Coughlan, J. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications 14(2), pp. 113-124.
  • Turkcell. (2015). Sustainability report.
  • Verizon. (2014). Corporate social responsibility supplement.
There are 27 citations in total.

Details

Primary Language English
Journal Section Research Article
Authors

Can Öztürk

Beyhan Marşap

Publication Date April 4, 2018
Submission Date January 12, 2018
Published in Issue Year 2018 Issue: 78

Cite

APA Öztürk, C., & Marşap, B. (2018). Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere ve Türkiye Vakası. Muhasebe Ve Finansman Dergisi(78), 217-234. https://doi.org/10.25095/mufad.412697
AMA Öztürk C, Marşap B. Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere ve Türkiye Vakası. Muhasebe ve Finansman Dergisi. April 2018;(78):217-234. doi:10.25095/mufad.412697
Chicago Öztürk, Can, and Beyhan Marşap. “Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere Ve Türkiye Vakası”. Muhasebe Ve Finansman Dergisi, no. 78 (April 2018): 217-34. https://doi.org/10.25095/mufad.412697.
EndNote Öztürk C, Marşap B (April 1, 2018) Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere ve Türkiye Vakası. Muhasebe ve Finansman Dergisi 78 217–234.
IEEE C. Öztürk and B. Marşap, “Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere ve Türkiye Vakası”, Muhasebe ve Finansman Dergisi, no. 78, pp. 217–234, April 2018, doi: 10.25095/mufad.412697.
ISNAD Öztürk, Can - Marşap, Beyhan. “Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere Ve Türkiye Vakası”. Muhasebe ve Finansman Dergisi 78 (April 2018), 217-234. https://doi.org/10.25095/mufad.412697.
JAMA Öztürk C, Marşap B. Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere ve Türkiye Vakası. Muhasebe ve Finansman Dergisi. 2018;:217–234.
MLA Öztürk, Can and Beyhan Marşap. “Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere Ve Türkiye Vakası”. Muhasebe Ve Finansman Dergisi, no. 78, 2018, pp. 217-34, doi:10.25095/mufad.412697.
Vancouver Öztürk C, Marşap B. Telekomünikasyon Sektöründe Kurumsal Sosyal Sorumluluk Raporlaması: ABD, İngiltere ve Türkiye Vakası. Muhasebe ve Finansman Dergisi. 2018(78):217-34.