Sustainability Reporting in Local Governance: An Analysis of the İstanbul Environment Management Company (IEMC) Sustainability Report
Sustainability Reporting in Local Governance: An Analysis of the İstanbul Environment Management Company (IEMC) Sustainability Report

Summary/Abstract: The concept of sustainability encompasses a wide array of local government entities, including metropolitan, provincial, and district municipalities. In the current era, citizens residing within these jurisdictions assess not only the immediate services provided but also the long-term sustainability of these services. This assessment is facilitated through sustainability reports that address environmental, economic, and social sustainability, and communicate these findings to the public. Such reports provide an in-depth examination of organisational activities and their alignment with global development goals, revealing the value generated for both organisations and society through resource utilisation and needs fulfillment. This study critically analyses the sustainability report of the İstanbul Environment Management Company (IEMC), a subsidiary of the Istanbul Metropolitan Municipality. The analysis reveals that the report adheres to the Global Reporting Initiative (GRI) Standards, emphasising key themes such as transparency and accountability, social impact and responsibility, environmental impact and green practices, economic sustainability, innovation and technological advancements, stakeholder engagement and feedback, as well as sustainability targets and commitments. The findings indicate that IEMC’s report contributes significantly to the sustainability efforts of local governments. However, it has been identified that the scope and depth of sustainability reporting among local governments in Turkey are not at the desired level, and there exists a lack of adequate knowledge on this matter. Therefore, new initiatives and mechanisms are required to manage, monitor, and support the sustainability reporting processes of local governments effectively. This study underscores the necessity for enhanced capacity-building and strategic frameworks to improve the quality and impact of sustainability reports in the public sector.

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