Reporting non-financial information on global sustainability reporting framework: A study on the financial services sector

Concept of sustainability which enters literature after 1980's, is defined as efficient and active use of resource, resource transfer to the next generations. In order to create economic value, existing business are more sustainable when they present positive value. That is why many institutions engage in sustainability activities and present their activities as sustainability reports to their stakeholders. Sustainability reports which have great importance in terms of society and stakeholders, at the point of sustainability how institutions perform and include their plans and projects about future. In this study, the concept of sustainability, its scope and the sustainability practies of the banks operating in Turkey were analyze, to analyze in which areas these banks are sustainable and to analyze what criteria they apply to their reports and to specify what criteria they take into account in their reports. In our work, content analysis was used as a method. After analyzing the content analysis, two dependent sample t-tests were used to determine whether there was a statistically significant difference in the level of disclosure of each of the main and subcategories in the sustainability reports that the banks first published and the sustainability reports they recently published. Between 2011 and 2015, the finding of sustainable explanations of banks increased. Culture – arts and sports, carbon emissions and recyling categories have been showing signs of declining over the years. Key Words: Sustainability Reporting, Banking Sector, Content Analysis