SUSTAINABILITY REPORTING AND XBRL

Sustainability report is an corporate reporting tool that is used to provide environmental, social and economic impacts of business activities to information users in a particular period. It is recommended that the principles outlined in the GRI Sustainability Guidelines issued by the Global Reporting Initiative (GRI) to be followed in the preparation and presentation of the sustainability report. Businesses are preparing sustainability reports on a voluntary basis and are publishing their reports in Portable Document Format (PDF) on their internet sites. However, the issue of preparing and publishing sustainability reports with the eXtensible Business Reporting Language (XBRL) has been a subject of interest recently. In this study, we will try to provide information about sustainability reporting, XBRL and GRI XBRL Taxonomy