{"id":3777,"date":"2017-11-04T03:31:15","date_gmt":"2017-11-04T00:31:15","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=3777"},"modified":"2017-11-11T02:33:40","modified_gmt":"2017-11-10T23:33:40","slug":"according-to-global-reporting-initiative-gri-standards-analysis-and-evaluation-of-sustainability-reports-of-selected-hotels","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/according-to-global-reporting-initiative-gri-standards-analysis-and-evaluation-of-sustainability-reports-of-selected-hotels","title":{"rendered":"K\u00fcresel Raporlama Giri\u015fimi (GRI) Standartlar\u0131na G\u00f6re Se\u00e7ilen Otellerin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n Analizi ve De\u011ferlendirilmesi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nK\u00fcresel Raporlama Giri\u015fimi (GRI) Standartlar\u0131na G\u00f6re Se\u00e7ilen Otellerin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n Analizi ve De\u011ferlendirilmesi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nVedat EKERG\u0130L,\u00a0Merve \u00d6ZG\u00dcR G\u00d6DE<\/td>\n<\/tr>\n
Cilt:<\/td>\n8<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n4<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2017<\/td>\n<\/tr>\n
Sayfa:<\/td>\n859-871<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2017.71<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Son y\u0131llarda i\u015fletmelerin ekonomik, sosyal ve \u00e7evresel sorumluluklar\u0131n\u0131 yerine getirdiklerine y\u00f6nelik bilgiyi toplumla payla\u015ft\u0131klar\u0131 ve baz\u0131 \u00fclkelerin bu raporlar\u0131n sunumunu yasal olarak zorunlu hale getirdikleri g\u00f6r\u00fclmektedir. \u0130\u015fletmeler, ekonomik, sosyal ve \u00e7evresel performanslar\u0131n\u0131n s\u00fcrd\u00fcr\u00fclebilirlik d\u00fczeylerini izlemek amac\u0131yla s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131 haz\u0131rlamay\u0131 ve toplumla payla\u015fmay\u0131 tercih edebilmektedir. Di\u011fer hizmet i\u015fletmeleriyle k\u0131yasland\u0131\u011f\u0131nda otel i\u015fletmeleri hem fiziksel hem de sosyal \u00e7evreyle yo\u011fun ili\u015fki i\u00e7inde oldu\u011fundan s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131n\u0131n bilgi kullan\u0131c\u0131lar\u0131na sunulmas\u0131 \u00f6nem arz etmektedir. Oteller taraf\u0131ndan yay\u0131mlanan s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131n\u0131n gereken unsurlar\u0131 i\u00e7erip i\u00e7ermedi\u011fi, raporu inceleyenlerin i\u015fletmenin s\u00fcrd\u00fcr\u00fclebilirlik ile ilgili yeterli bilgiye ula\u015f\u0131p ula\u015fmad\u0131\u011f\u0131n\u0131n ortaya \u00e7\u0131kar\u0131lmas\u0131 bilgi kullan\u0131c\u0131lar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir. S\u00fcrd\u00fcr\u00fclebilirlik raporu haz\u0131rlayan i\u015fletmelerin bu raporlar\u0131 toplumla payla\u015fma isteklili\u011finin temelinde muhasebenin s\u00fcreklilik, sosyal sorumluluk, \u00f6nemlilik gibi varsay\u0131mlar\u0131 yatmaktad\u0131r. \u00c7al\u0131\u015fman\u0131n amac\u0131, uluslararas\u0131 s\u00fcrd\u00fcr\u00fclebilirlik raporu standard\u0131na g\u00f6re T\u00fcrkiye\u2019deki otellerin haz\u0131rlad\u0131\u011f\u0131 s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131 incelenerek bu standartlar ve raporlar aras\u0131ndaki benzer ve farkl\u0131 y\u00f6nleri ortaya \u00e7\u0131karmakt\u0131r. Bu ama\u00e7 do\u011frultusunda T\u00fcrkiye\u2019deki oteller i\u00e7in uluslararas\u0131 d\u00fczeyde \u00f6nemi gittik\u00e7e artan s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131n\u0131n haz\u0131rlanabilmesi i\u00e7in hangi unsurlar\u0131n gerekli oldu\u011fu da irdelenmektedir. \u00c7al\u0131\u015fmada nitel ara\u015ft\u0131rma yakla\u015f\u0131m\u0131na dayal\u0131 dok\u00fcman incelemesi ile veriler toplanm\u0131\u015f ve verilerin \u00e7\u00f6z\u00fcmlenmesinde i\u00e7erik analizi kullan\u0131lm\u0131\u015ft\u0131r. Sonu\u00e7 olarak T\u00fcrkiye\u2019deki otellerin s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131n\u0131 uluslararas\u0131 standartlara uygun bir \u015fekilde haz\u0131rlamad\u0131klar\u0131 tespit edilmi\u015ftir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nS\u00fcrd\u00fcr\u00fclebilirlik, S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131, Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik, Otel \u0130\u015fletmeleri, K\u00fcresel Raporlama Giri\u015fimi-GRI<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41, L83, Q56<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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\r\n \"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\"\r\n <\/td>\r\n \r\n \r\nTam Metin\r\n<\/b> ( \u2193<\/span> 3440)<\/a> <\/td>\r\n <\/tr>\r\n<\/table>Tam Metin\r\n<\/b> ( \u2193<\/span> 3440)<\/a> <\/td>\r\n <\/tr>\r\n<\/table><\/p>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: K\u00fcresel Raporlama Giri\u015fimi (GRI) Standartlar\u0131na G\u00f6re Se\u00e7ilen Otellerin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n Analizi ve De\u011ferlendirilmesi Yazar(lar): Vedat EKERG\u0130L,\u00a0Merve \u00d6ZG\u00dcR G\u00d6DE Cilt: 8 Say\u0131: 4 Y\u0131l: 2017 Sayfa: 859-871 ISSN: 1309-2448 DOI Numaras\u0131: 10.20409\/berj.2017.71 \u00d6z Son y\u0131llarda i\u015fletmelerin ekonomik, sosyal ve \u00e7evresel sorumluluklar\u0131n\u0131 yerine getirdiklerine y\u00f6nelik bilgiyi toplumla […]<\/p>\n

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