Journal of Yaşar University

Yazarlar: Funda ÖZÇELİK

Konular:-

DOI:10.19168/jyu.32424

Anahtar Kelimeler:Sustainability,Sustainability reporting,Balanced scorecard,Sustainability balanced scorecard

Özet: In the face of diminishing resources, changing and rising investor expectations, companies have begun to realize that they have to be more accountable in the environmental, social and economic fields. In this context, sustainability reporting, in terms of both internal and external use, is a growing trend that promises to be competitive to most companies, by giving managers a tool for analyzing and providing greater transparency to stakeholders. Management accountants by integrating economic, enviromental and social indicators of sustainability with Kaplan and Norton’s “Balanced scorecard”, produce meaningful financial and non financial sustainability measures that give decision makers short and long term business profitability and long term existence perspective. In this article, using BSC to better integrate corporate sustainability strategy to core management system is analyzed.

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