Sustainable Energy Reporting in Türkiye: An Innovative Proposal for Integrated Reporting and the Role of Accounting

While sustainable development goals require businesses to balance their economic, environmental, and social performance, energy stands out as a critical component of these goals. For large-scale enterprises, the effective use and reporting of energy resources is key to achieving these goals. Accounting discipline contributes to the transparent monitoring and reporting of energy performance by providing a combination of financial and non-financial information on energy use. This study aims to assess the current state of sustainable energy reporting in Türkiye and develop an innovative integrated reporting framework. In the study, the sustainability reports of the companies included in the BIST Sustainability Index were analyzed by content analysis methods from qualitative research methods. The level of reporting of energy information was evaluated by comparing it with the integrated reporting frameworks in the literature, especially the model proposed by Almagtome et al. (2020). The research findings show that financial and non-financial information on energy use is not reported in an organized and systematic manner, which hinders the holistic assessment of sustainability performance. The study develops a framework that proposes a more transparent and standardized reporting of energy use information with accounting discipline in addition to the integrated reporting framework. This framework is expected to contribute to sustainable development goals by improving the strategic decision-making processes of enterprises.