Sustainability Disclosures of the Independent Auditing Firms in Turkey: A Content Analysis of the Sustainability Reports

The purpose of this study is to reveal to what extent to which independent auditing firms that provide assurance to sustainability reports attach importance to their own sustainability. In addition, it has been tried to determine to what extent sustainability dimensions are included in the reports published by these independent auditing firms. In this context, sustainability reports published by the independent auditing firms operating in Turkey were reviewed with content analysis. The disclosures in the reports were evaluated according to the GRI Standards and the sustainability disclosure score for the reports was calculated. In conclusion, in Turkey, where it operates 334 independent auditing firms, it has found that only five sustainability reports published by the two auditing firms. In addition, it has been determined that no confirmation or assurance has been given for the accuracy of the information contained in the reports reviewed within the scope of the research. Finally, it was concluded that they do not show sufficient interest in the importance of the sustainability of independent auditing firms in Turkey