20.500.12556/RUL-176844 A content analysis of GRI standards in XTEKS listed companies sustainability reporting Vsebinska analiza standardov GRI za celovito poročanje o trajnostnem razvoju podjetij, ki kotirajo na borzi XTEKS The aim of this study was to examine the most recent sustainability reports of companies listed on the BIST Textile and Leather Index (XTEKS) and to discuss their sustainability practices. In this context, the sustainability reports of the six companies registered with XTEKS that publish sustainability reports were examined in accordance with the Global Reporting Initiative (GRI) standards. The results revealed that the most frequently mentioned GRI keywords pertain to production, water, shareholder, water, effluent, education and performance. Although the sampled companies provide disclosures on environmental, social and economic issues, the quality of the information is found to be lacking. The general findings reveal significant gaps in the sustainability disclosures and practices of Turkish textile companies, indicating substantial room for improvement to meet international standards and enhance effective engagement with stakeholders. This study is significant, as it represents one of the pioneering efforts to provide a conceptual framework while raising awareness of sustainability reporting. Namen raziskave je bil proučiti najnovejša poročila o trajnostnem poslovanju podjetij na carigrajski borzi, uvrščenih v indeks BIST Textile and Leather (XTEKS), in oceniti njihove trajnostne prakse. V ta namen so bila pregledana trajnostna poročila šestih podjetij, vpisanih v XTEKS, ki objavljajo trajnostna poročila v skladu s standardi Global Reporting Initiative (GRI). Analiza je pokazala, da se najpogosteje omenjene ključne besede GRI nanašajo na proizvodnjo, vodo, delničarje, vodo, odpadne vode, izobraževanje in uspešnost. Čeprav vzorčena podjetja razkrivajo informacije o okoljskih, družbenih in gospodarskih vprašanjih, je bilo ugotovljeno, da je kakovost informacij pomanjkljiva. Splošne ugotovitve razkrivajo precejšnje vrzeli v razkritjih trajnostnih informacij in praksah turških tekstilnih podjetij, kar kaže na precejšnje možnosti za izboljšave, da bi izpolnili mednarodne standarde in okrepili učinkovito sodelovanje z deležniki. Ta študija je pomembna, ker je eno od pionirskih prizadevanj, ki zagotavlja konceptualni okvir in hkrati povečuje ozaveščenost o trajnostnem poročanju. textile industry XTEKS sustainability reporting GRI standards tekstilna industrija XTEKS trajnostno poročanje standardi GRI true false true Angleški jezik Slovenski jezik Članek v reviji 2025-12-11 12:39:05 2025-12-11 14:06:35 2025-12-24 04:04:00 0000-00-00 00:00:00 2025 0 0 Str. 194-206 no. 2 Vol. 68 2025 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 677 0351-3386 10.14502/tekstilec.68.2024107 262225923 07-DOI_10.14502_tekstilec.68.2024107_194-206.pdf 07-DOI_10.14502_tekstilec.68.2024107_194-206.pdf 1 51169B8D0E49FB4D18E24146C1A7B9D0 fbc356223d54d6e94bc068cf36f2038b78eeb26d56cf783fdff9bf670b8b27fa 30377849-d999-11f0-9328-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=223724 https://journals.uni-lj.si/tekstilec/article/view/19819 0 216d3819-d999-11f0-9328-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=223723 Naravoslovnotehniška fakulteta Tekstilec 0 0 0