Analysis of the activity and sustainability reports as asustainability signal: A study in the BIST sustainability index

In the study, which examines how the sustainability studies of businesses are compatible with the sectors and academic studies they operate in, and that these studies are sent to stakeholders with a critical perspective, the 70 enterprises in the BIST Sustainability Index published in the Public Disclosure Platform (KAP) between 2008-2018. data were obtained by observing the development process by years of work in Turkey sustainability. The economic, social and environmental dimensions of institutional sustainability in academic studies are grouped according to the United Nations 2030 Sustainable Development Goals index. Sectoral averages were calculated with the data obtained from the activity and sustainability reports using the content analysis method and it was investigated which dimensions of corporate sustainability were used more in the sustainability studies.