INVESTIGATION OF THE RELATIONSHIP BETWEEN THE CONCEPT OF SUSTAINABILITY CORPORATE SUSTAINABILITY AND ACCOUNTING: A THEORETICAL PERSPECTIVE
SÜRDÜRÜLEBİLİRLİK VE KURUMSAL SÜRDÜRÜLEBİLİRLİK KAVRAMININ İNCELENMESİ VE MUHASEBE İLE İLİŞKİSİ: TEORİK BİR ARAŞTIRMA

Author : Tuğdem SAYGIN YÜCEL
Number of pages : 158-181

Abstract

Be sustainable means to survive, to sustain its existence. The emergence of the concepts of sustainability and systems thinking has led to the emergence of new ideas. Corporate sustainability of the company, "the social, economic and environmental" point in the future to develop a strategy to stand up and realizing it is a primary importance to the interests of society. Corporate sustainability is a vital concept for businesses has become in recent years. From this perspective, the concept of corporate sustainability in the twenty-first century businesses not only survive but also to be a sustainable means to grow as he grows. In today's global and competitive business environment, social and environmental issues, while ignoring the activities of businesses focusing on financial matters only, can not provide long-term sustainability. As a result of all this is reflected in the firm's value and shareholder value provides the maximum being overridden. At this point, which can be expressed as money, which covers everything from accounting assumes great importance. Both in terms of corporate sustainability in the world and in Turkey in the twentieth century began, government abuses, which will take place more and more natural disasters, the social investment of investors, employees pay greater attention to women's rights and children's rights and business interests in these developments all around them be realized against written statements to be the source of accounting for sustainability accounting has become the most important data source. Accordingly, accounting for sustainability also emerged in the early 1990s, and this issue has started to take place in the academic and professional accounting literature. In this study, the concepts of sustainability and corporate sustainability, contributing to the historical development and formation, the causes are needing to sustainability, standards and principles, performance indicators and discussed the benefits, accounting and the link mentioned.

Keywords

Sustainability, Corporate Sustainability, Historical Development, Standarts and Principles, Accounti

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