Environmental accounting: Evaluation of environmental sustainability studies of companies listed on the stock exchange

Today, increasing environmental awareness has led businesses to use scarce resources efficiently. Therefore, businesses have tried to take certain precautions to prevent environmental problems. One of these measures is allocating resources for the reuse of waste. In this study, based on environmental accounting, the activities carried out by the businesses included in the BIST (Borsa Istanbul A.Ş) sustainability index in the January-March 2023 period to ensure environmental sustainability were examined using document analysis, one of the qualitative research methods. The main purpose of the study is to reveal the reporting method preferred by businesses for environmental accounting and the work they do regarding environmental sustainability. In this context, in this study, firstly, the concept of environment, sustainability and sustainable development concepts and dimensions, environmental accounting and reporting, and integrated reporting issues were evaluated by conducting a detailed literature review. In the January-March 2023 period, the financial reports, activity reports, integrated reports and sustainability reports of 67 businesses included in the BIST sustainability index were examined and the activities carried out by the businesses regarding environmental sustainability were examined. In addition, the energy, water and emission intensity data of the enterprises examined within the scope of the study were calculated through formulas and their activities in the name of environmental sustainability over the years were examined. As a result of the study, it was determined that the importance given by businesses to environmental problems has increased and that they have adopted the issue of combating climate change as a very high priority within the scope of environmental sustainability. This study is important in terms of providing infrastructure for business managers who want to practice on the subject and for those who want to do research.