Sustainability accounting, sustainability reporting principles (GRI), comparison of sustainability reports of banks traded in the BIST sustainability index

While financial statements have been the only source used to evaluate business performance for many years, the global economic crises have clearly shown that the evaluations made only on financial reports are insufficient to present a picture of business performance and its future. Therefore, the responsibility of accounting is not only to produce financial information, but also to produce non-financial information as well as financial information. As a result of the evaluation of financial and non-financial information, it can provide more accurate information about the productivity of the enterprises, and with this, a competitive environment is formed. Thus, protecting the environment as well as ensuring continuity is important for businesses to gain competitive advantage. The aim of this research is to explain the objectives of "Ethical Accounting", which is important for sustainability and different from traditional accounting, and to reveal the regulations and innovations made in Turkey regarding the provision of a sustainability understanding and sustainability reporting. In the face of these goals, firstly, the definition of sustainability, sustainable development, institutional sustainability and the concept of sustainability reporting were mentioned. thereafter, sustainability accounting and sustainability reports of banks traded in Borsa Istanbul were examined from a theoretical standpoint.