Sürdürülebilirlik Raporlamasında İki Yaklaşım: TSRS ve CSRD/ESRS Çerçevelerinin Bankacılık Sektöründe Karşılaştırmalı Analizi
DOI:
https://doi.org/10.37241/jatss.2026.152Anahtar Kelimeler:
TSRS- CSRD- ESRS- sürdürülebilirlik raporlaması- bankacılık sektörüÖzet
Giriş: Bu çalışma, Türkiye Sürdürülebilirlik Raporlama Standartları (TSRS) ile Avrupa Birliği Kurumsal Sürdürülebilirlik Raporlama Direktifi (CSRD) ve buna bağlı Avrupa Sürdürülebilirlik Raporlama Standartları (ESRS) çerçevelerini bankacılık sektörü özelinde karşılaştırmalı olarak incelemeyi amaçlamaktadır.
Yöntem: Araştırma, nitel araştırma yaklaşımı çerçevesinde doküman analizi yöntemi kullanılarak gerçekleştirilmiştir. Bu kapsamda BBVA ve ING gruplarının Türkiye iştirakleri ile Avrupa ana ortaklıklarına ait 2024 yılı sürdürülebilirlik raporları analiz edilmiştir.
Sonuçlar ya da Bulgular: Bulgular, TSRS'nin tek önemlilik yaklaşımı ile ESRS'nin çift önemlilik yaklaşımı arasında, raporlamanın kapsamını, derinliğini ve paydaş yönelimini belirleyen yapısal bir farklılık olduğunu ortaya koymaktadır. CSRD/ESRS raporları daha yüksek değerlendirme puanı almış (ortalama fark: 1,0/5) ve bu farklılık özellikle önemlilik değerlendirmesi ve senaryo analizi derinliğinde belirginleşmiştir.
Tartışma ya da Yapılan Çıkarımlar: Bulgular, bazı Türk bankalarının grup düzeyindeki etkilerle TSRS'nin asgari gerekliliklerini aştığını ve raporlama kalitesinin yalnızca düzenleyici tasarıma değil, kurumsal bağlama da bağlı olduğunu göstermektedir. Bu ampirik karşılaştırma, farklı düzenleyici yaklaşımların bankacılık sektöründe sürdürülebilirlik raporlama uygulamalarını nasıl şekillendirdiğini ortaya koyarak literatürdeki bir boşluğu doldurmaktadır.
İndirmeler
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