Comparison of sustainability reports of healthcare companieswith GRI standards: An application in BIST

In this study, the aim is to determine the compliance of sustainability reports prepared by healthcare companies listed on the Borsa Istanbul (BIST) with the globally recognized GRI (Global Reporting Initiative) standards, identify any differences, and investigate the reasons for these differences, if any. The study sample consists of healthcare companies listed on BIST that prepare sustainability reports. The research was conducted in two stages. In the first stage; The sustainability reports subject to the study were obtained from the companies' websites and content analysis was conducted. As a result of the content analysis, it was observed that there was a linear trend between the GRI consolidated data sets and the sustainability reporting prepared by healthcare companies traded on BIST, but there were significant differences in the environment and economy categories. In the second stage, one-on-one interviews were held with the officials of the companies subject to the research. Before the interview, deficiencies were identified according to GRI standards within the scope of the questions asked with the interview form. Interviewed healthcare company managers; They stated that support should be given regarding insufficient training, failure to update standards on time, flexibility in reports, and public incentives.