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ZENODO
Article . 2026
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
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A Multidimensional Assessment of Compliance with Turkish Sustainability Reporting Standards in the Borsa Istanbul Transportation and Logistics Sector

Authors: Mustafa Zeytin;

A Multidimensional Assessment of Compliance with Turkish Sustainability Reporting Standards in the Borsa Istanbul Transportation and Logistics Sector

Abstract

Abstract This study aims to analyze the compliance levels of companies operating in the Transportation and Logistics sector of the Istanbul Stock Exchange (BIST) with the Turkish Sustainable Reporting Standards (TSRS) for the year 2024, within a multidimensional and comparative framework. The publicly available annual reports of 10 out of 12 companies in the sector that were determined to have published sustainability compliance reports were examined using content analysis. TSRS compliance was structured under four main dimensions: Governance, Environmental, Social, and Stakeholder Engagement; each criterion was scored as 0 (no explanation), 1 (partial compliance), and 2 (full compliance). Criteria not directly related to the field of activity were excluded from the analysis, and a composite TSRSTotal index was created using measurement and dimension indices. Descriptive statistics, reliability analyses, correlation tests, Friedman tests, and hierarchical clustering analysis results obtained using SPSS software showed that the overall compliance level in the sector is moderate, with the environmental dimension exhibiting higher performance. Strong positive relationships between the dimensions indicate that sustainability practices are addressed holistically, while clustering analysis reveals different levels of sustainability maturity among firms. The study contributes to the quantitative and comparable measurement of TSRS compliance at the sectoral level.

Related Organizations
Keywords

Sustainability Reporting, BIST, Sustainability Accounting, TSRS, Index Analysis

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green