Enterprise Reporting Analysis On Climate Change

Creative Commons License

Gökhan M., Öncel A. G.

Journal of Global Management Research, UQAM, Montréal, Canada, vol.15, no.2, pp.49-57, 2019 (Peer-Reviewed Journal)


 Climate change is not only ecological occurrence but also directly related with our daily life habits, economy, law,

energy systems and industrial process. Environmental footprint plays a great role in climate change problems and its

sustainability depends on the size of humanity’s footprint relative to Earth’s capacity. This is the consequence that a

person, company or activity has on the environment. For this reason, in our century the main protection is provided

by the conventions and legal agreements that we mention in the first part of our study. A literature review on the

environmental politics of the companies in different countries will be given in the second part. In this framework,

companies are expected to be transparent about their greenhouse gas emissions during their business activities. In

our study, 4 year sustainability reports of 10 companies in Turkey have been chosen for the years between 2015-

2018. Content analysis is used for the statistical analysis. The content Analysis method was used to collect data

which is an effective method for analyzing and comparing the companies’ sustainability reports. It makes it possible

to determine the existence of certain words or concepts in one or more texts. After this stage, by using QDA MINER

software, keywords related with climate change responsibility were searched from the contents of the reports of the

concerned companies. Finally, using variance analysis (ANOVA) realized on SPSS 20.0. Results are also discussed

depending the entrance in force of the Paris agreement.

KEYWORDS:  Climate Change, Content analysis, ANOVA, Greenhouse Gas Emissions, Paris Agreement