Please use this identifier to cite or link to this item: http://hdl.handle.net/10174/34761

Title: WATER DISCLOSURE DETERMINANTS IN LISTED TURKISH COMPANIES - THE FUZZY SET ANALYSIS
Authors: Esen, Emel
Özsözgün Çalışkan, Arzu
Fialho, Ana
Dionisio, Andreia
Özçınar, Berk
Keywords: Water disclosure
readability
CDP
fsQCA
Issue Date: Apr-2022
Publisher: Piri Reis University, Istanbul, Turkey
Citation: Esen E., Özsözgün Çalışkan, A., Fialho, A,. Dionísio, A. & Özçınar, B. (2022). Water disclosure determinants in listed Turkish companies - the fuzzy set analysis. International Symposium on Energy Management and Sustainability (ISEMAS-2022), Thomas More Geel University, Belgium and Piri Reis University, Tuzla, Istanbul, Turkey , 6-8 April, on-line event
Abstract: Literature shows the existence of a gap between a company’s public image and its true commitment to water protection (Adams, 2004; Diouf and Boiral, 2017; Dingwerth and Eichinger, 2010). It is important to understand whether listed companies are in fact committed to water issues and how they are communicating that commitment. To contribute to this problematic we define the following research question: what extent is the readability of the water disclosures conditioned by company choices and characteristics? Based on this question, our main goal is to analyse listed Turkish companies in what refers to: (i) evaluation of the level of readability of integrated or sustainable reports regarding water disclosure; (ii) identification of the sufficient and necessary conditions to water disclosure.
URI: http://hdl.handle.net/10174/34761
Type: lecture
Appears in Collections:CEFAGE - Comunicações - Em Congressos Científicos Internacionais

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