SUSTAINABILITY REPORTING IN LOCAL GOVERNMENTS IN TURKEY: ASSESSMENTS AND RECOMMENDATIONS

The environmental conditions that provide suitable conditions for the existence of living things are changing. Our world is the result of our current production and transportation systems and consumption-oriented life practices. It is now warmer than the period before the Industrial Revolution. This situation, which we call climate change, has ceased to be a phenomenon that we only read about in reports and that is likely to affect us at some point in time. If we cannot stop this trend, the tragic environmental impact that threatens the existence of all living species on Earth. In addition to the difficult conditions seen in natural life, our world is now trying to exist under more difficult economic development and social injustice problems than before. We are at the beginning of perhaps the most difficult times that humankind has ever experienced. Organizations must be aware that they will only continue if human exists. The existence of human is not only a biological phenomenon. Existence includes economy, social rights, and equality, environmental assets. Therefore today it is more important to protect these three factors. In this study, a conceptual contribution to the field of sustainability reporting in local governments is targeted. As a result of the study, it is suggested that collaboration between different parties is needed to develop sustainable reporting initiatives in Turkey.