Akademik Veri Yönetim Sistemi
Journal of Governance and Regulation, cilt.14, sa.1, ss.307-317, 2025 (Scopus)
The Sustainable Development Goals (SDGs), adopted by the United Nations (UN) in 2015, consist of 17 goals that outline the global sustainability agenda. These goals aim to promote sustainability in economic, social, and environmental dimensions by guiding institutions and organizations in identifying priority development areas and processes. Sustainability reports, on the other hand, are reports prepared by companies and organizations to explain their impacts on environmental, social, and governance (ESG) dimensions. These reports are critical documents that comprehensively explain the sustainability performance and future goals of companies to their stakeholders (Bajwa et al., 2024). In this study, the sustainability reports of 25 companies traded on the Borsa Istanbul (BIST) sustainability index are analyzed in terms of content in the context of goal 9 (SDG 9) — building resilient infrastructure, inclusive and sustainable industrialization, and promoting innovation. Within the scope of the study, firstly the company reports were examined through keywords, then the first five company reports where the keywords were used the most were subjected to in-depth content analysis to examine the compliance of the work carried out by the companies with the SDG 9 targets and the progress made by the companies towards this target.