A research on the examination of corporate social responsibility reports of fuel enterprises

Today, with the effect of globalization, businesses produce various social projects on behalf of the mission and vision values of the institutions. Although the aim of making a profit is the basis of these studies, they strive to raise awareness on social problems and convey them to large-scale masses. For this purpose, they produce social responsibility projects and strive to raise awareness. Social responsibility is the effort of businesses to be sensitive to social demands and expectations while achieving their own goals and to produce strategies in this direction. Businesses need to be reported in order to announce their social responsibility projects to all segments of the society and to create resources. For this purpose, global-scale enterprises use reporting types that are open, transparent and coincide with corporate ethical values. In this study, it is a research on the examination of corporate social responsibility projects of fuel companies under the standards of the Global Reporting Initiative, which is a social reporting system. From this point of view, in order to determine the social responsibility projects apart from the economic responsibilities of the enterprises, the corporate social responsibility practices of the fuel companies were examined under the global reporting system (GRI) standards. Corporate social responsibility issues have been determined as the standards determined by the Public Relations Association of Turkey, and the Global Reporting Initiative standards are grouped under two main headings: GRI-2 "Key Issues" and GRI-3 "Priority Issues". Within the scope of the study, corporate social responsibility and sustainability reports published by fuel companies between 2015-2020 were examined and evaluated within the framework of content analysis technique. In this context, CSR and Sustainability reports were periodically obtained by four fuel companies, and "Aygaz", "İpragaz", "Opet" and "Tüpraş" were determined as samples.As a result of the study, it has been determined that fuel companies submit reports on global reporting initiatives