Extended Corporate Sustainability Disclosure: Turkish Banking Sector

Corporate sustainability at the enterprise level can be defined as adapting the sustainability indicators of economic, social, and environmental factors to the business organizations and decision-making activities of the company for creating value for all stakeholders. Besides these indicators, a good administrative structure and financial factors should be integrated for properly evaluating a corporate’s sustainability performance. Given the importance of the banking sector in sustainable development and the need for further investigation, this paper provides an evaluation of Turkish Banking Sector’s disclosure practices concerning extended approach of corporate sustainability dimensions in corporate sustainability reports during 2014. Based on the results, the main indicators of corporate sustainability can be determined. The superior aspects and differences of the bank’s corporate sustainability are also demonstrated.