Sürdürülebilir Kalkınma Amaçları
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- Kitap BölümüYalnız künye2021Integrated Reporting and Combined Assurance: A Qualitative Research on the Awareness in Turkey*
Selimoglu, Seval Kardes; Yesilcelebi, Gul
Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution of the assurance process of integrated reports. Design/methodology/approach: For this purpose, interviews were conducted using qualitative research technique to determine awareness about integrated reporting and combined assurance. Within the scope of the research, semi-structured interviews were conducted with six auditors, five academicians, and five workers in institutions that published integrated reports. Qualitative data analysis method was used to analyze the data. Findings: As a result of the research, combined assurance process criteria were proposed in the integrated reports which in line with the opinions of the participants. Originality/value: Institutions around the world are increasingly publishing integrated reports. However, when institutions publish integrated reports, there is no clear standard or any guidance on how to ensure the reliability of these reports. It is seen that AA1000, ISAE3000, GRI Standards, and some local standards are used to provide assurance. At this point, the combined assurance model can be used for the reliability of the information in the integrated reports. Integrated reporting and combined assurance are still relatively new concepts in Turkey. Furthermore, this study is important in terms of the lack of studies on how to provide combined assurance for integrated report when scanned related literature in Turkey. Although readily integrated reporting continued in Turkey, it continues to be an area of application is still under development. In particular, the research reflects the level of integrated reporting awareness and how to ensure assurance of these reports.
- Kitap BölümüYalnız künye2020Smart Tourism: Issues, Challenges and Opportunities
Akdu, Uğur
Rapid development of IT and communication technologies resulted in the “Smart” concept, which of late has become quite popular. The smart concept signifies the integration of organizational networks and smart features that enrich the ecosystem, facilitate daily activities for all stakeholders, and for automatization. Smart concept was discussed as a complicated technological infrastructure in urban areas intended to promote economic, social and environmental welfare. The latest technological developments gave rise to the concepts of smart planet, smart city and smart destination that have become important in recent years. Technological innovations have had a big influence on the development of the tourism industry. Smart concept is conceptualized as smart tourism for tourism sector. Smart Tourism generally has a positive effect on the rapid change of information and technology and on the tourism sector, tourism activities and increase in customer satisfaction. In this chapter, the concept of Smart and its smart technologies are explained and information about its reflections on the tourism sector and smart tourism destinations are discussed.
- MakaleYalnız künye2017How does corporate social responsibility create customer loyalty? the role of corporate image
Gürlek, Mert; Düzgün, Ertugrul; Uygur, Selma Meydan
Purpose - This paper aims to investigate whether corporate image has a mediating effect on the influence of corporate social responsibility (CSR) on customer loyalty in independent hotels. Design/methodology/approach - Data were collected from customers of five-star hotels located in Istanbul in Turkey. The theoretical model was tested with 404 usable data. The results were analyzed by using structural equation modeling (SEM). Findings - Findings show that CSR creates customer loyalty partially through corporate image in the independent hotels. In addition, it was found that the hotels included in the study carried out moderate level of CSR activities. Research limitations/implications - The research model was tested in independent five-star hotels. Further studies could be carried out using different independent hospitality companies. In addition, the research was conducted on a limited sample, as hotel managers were not willing to allow direct contact with customers. Further studies could be carried out on larger samples. Practical implications - This study recommends that independent hotels carry out more CSR activities on social and environmental issues. In addition, direct effect of CSR on customer loyalty is lower than its indirect effect via corporate image. Therefore, if companies desire to create customer loyalty through CSR, they should introduce their CSR activities to customers via communication tools (website, media etc.) Originality/value - This study examines CSR in terms of sustainable development in the independent hotels. Furthermore, it explains relationships between CSR and corporate image and customer loyalty through the principle of generalized reciprocity specified in the theory of social change.
- DergiSocial Responsibility Journal