Türkiye’de Faaliyet Gösteren Bağımsız Denetim Kuruluşlarının Sürdürülebilirlik Açıklamaları: Sürdürülebilirlik Raporlarının İçerik Analizi

The purpose of this study is to reveal to what extent independent auditing firms providing assurance to sustainability reports attach importance to their own sustainability. In this context, sustainability reports published by the independent auditing firms in Turkey were reviewed. 334 independent auditing firms which operates in Turkey, it has seen only five sustainability reports published by the two auditing firms. These reports were subjected to content analysis. In addition, the extent to which the sustainability dimensions are included in the reports published by these independent auditing firms has been tried to be determined. For this, the sustainability disclosure score was calculated. The disclosures in the reports have been evaluated according to the GRI Standards. It was determined that no confirmation or assurance has been given for the accuracy of the information contained in the reports reviewed within the scope of the research. It was concluded that they show sufficient interest in the importance of the sustainability of independent auditing firms in Turkey.