Analysis of sector - NGO collaborations in corporate social responsibility reports

Today, with transparency and accountability on the agenda, sustainability and social responsibility activities of companies have gained significant importance. Although social responsibility initiatives are based on voluntarism, it has become inevitable for companies to disclose these activities and collaborations. Corporate social responsibility reports have thus become an important tool for publishing these efforts. The aim of this thesis is to identify the NGO collaborations in social responsibility projects carried out by companies and to provide clarity on sector-NGO collaborations. To achieve this, the corporate social responsibility reports published on the official websites of companies listed in the BIST 100 were analyzed using content analysis techniques. In the study, 61 companies were grouped into 15 sectors, and NGO collaborations were analyzed according to sectoral differences. 39% of the published reports were issued as integrated reports, while 61% were published under the name of sustainability reports. The banking sector and holding/investment companies have emerged as prominent sectors in report publication. Sectors with low reporting representation include the electricity, gas, and water sectors, the manufacturing sector, and the food, beverage, and tobacco sectors. Collaborations with national associations, global/foreign NGOs and foundations are important actors in sustainability and social responsibility projects. A total of 1597 collaborations were identified with 695 NGOs expressed in the reports. The most collaborated NGOs were national associations (32%), global/foreign NGOs (24%), national foundations (13%), and chambers of commerce (10%). The least collaborations were made with federations, committees, unions (3%), and research institutions (2%). The leading associations in collaborations with national associations were the Turkish Industry and Business Association, the Investor Relations Association of Turkey and the Corporate Governance Association of Turkey. In sectors like the electricity, gas, and water where reporting is insufficient, standards should be established for sustainability reporting, and guidance should be provided through training programs. These practices can increase the frequency of companies publishing reports and help them prepare for the issue more systematically and comprehensively. Making sustainability reporting mandatory and supporting it with legal regulations can make the reports more regular and accessible. Keywords: Corporate Social Responsibility, Corporate Social Responsibility Reporting, Sustainability Reports, Content Analysis, Non-Governmental Organizations.