TÜRKİYE SUSTAINABILITY REPORTING STANDARDS (TSRS) COMPLIANCE MEASUREMENT: AN ARTIFICIAL INTELLIGENCE-SUPPORTED RESEARCH ON BIST SUSTAINABILITY INDEX

VIII. INTERNATIONAL SYMPOSIUM ON ACCOUNTING AND FINANCE, Bursa, Türkiye, 25 Temmuz - 26 Ağustos 2025, ss.139-145, (Tam Metin Bildiri)

Yayın Türü: Bildiri / Tam Metin Bildiri
Basıldığı Şehir: Bursa
Basıldığı Ülke: Türkiye
Sayfa Sayıları: ss.139-145
Van Yüzüncü Yıl Üniversitesi Adresli: Evet

Özet

Türkiye Sustainability Reporting Standards (TSRS) represent the first national regulation mandating companies operating in Türkiye to report on sustainability within a defined standard framework. Sustainability reporting enhances corporate accountability and compels companies to take action on sustainability-related risks and opportunities, particularly concerning climate change. This study aims to determine the TSRS compliance scores of companies listed in the BIST Sustainability 25 Index using the DeepSeek artificial intelligence model. Since TSRS reporting became mandatory as of January 2024, the analysis focuses solely on reports from 2024. Compliance scores were assessed based on the core TSRS components: Governance, Strategy, Risk Management, and Metrics and Targets. An overall TSRS compliance score was also calculated by averaging these components. Among the companies, AKSA A.Ş. achieved the highest overall score, while ARÇELİK A.Ş. received the lowest. AKSA A.Ş. consistently outperformed others in all subcomponents, whereas ARÇELİK A.Ş. scored lowest in Strategy, Risk Management, and Metrics and Targets. The average TSRS compliance score across all analyzed companies was 84.63. This score can be considered satisfactory, particularly for the first year of mandatory implementation. However, in future reporting years, companies are expected to improve their compliance scores to gain a competitive advantage.