Sustainability reporting within the scope of corporate sustainability and review of the development stroke (2000-2017)

Recent developments and changes in parallel with these developments have caused numerous changes within the business. With the aim of creating economic value, many businesses engage in social responsibility studies, sustainability activities and provide information to external users about corporate social responsibility, sustainability reports, and the performance of businesses in this regard, whose activities have become important to stakeholders. In this study, the sustainability reports of enterprises will be detailed under the umbrella of corporate social responsibility. Sustainability reporting is a responsibility practice that towards sustainable development goals as related to corporate performance measurement, explaining and being accountable to internal and external stakeholders. Non-financial information relating to operating activities can be disclosed through sustainability reports. Sustainability reporting is a vital step of managing change towards a sustainable global economy "one that combines long-term profitability with environmental care and social justice. Sustainability reports developed using the GRI Reporting Framework covers results and consequences the emerged in the context of organization's commitments, strategy and management approach during the reporting period. Through the Global Reporting Initiative (GRI) Sustainability Reporting Framework, the GRI works to increase the transparency and exchange of sustainability-related information. The Borsa Istanbul Sustainability Index, published since 2014 is an important development for the business in Turkey which is aimed sustainable development. Sustainability reports have been prepared on a voluntary basis in Turkey and in many countries. In line with global developments the number of business is increasing who prefer to explain activities of economic, environmental and social dimensions through corporate sustainability reports in Turkey as well. This study conceptually reviews sustainability reporting and its benefits for the business. In order to see the effectiveness of the sustainability reports, sustainability reports of business in turkish companies will be subjected to content analysis basis GRI Reporting Principles on voluntary basis.