Waste Management Policies Within the Framework of Green Accounting
In recent years, increasing damage to the environment and the depletion of scarce resources in parallel with rapid
increase in industrialization and world population occupies the agenda of either emerging or advanced economies. In this
context, pursuing policies about providing efficient environment to the citizens and controlling scarce resources has emerged
as a need for states for protecting their existence. In this point, not only precautions which will be taken by states, but also
the policies which will be followed simultaneously by corporations as a “corporate citizen” is very crucial in order to create
clean environment. Among environmental subjects waste management is one of the priority policies of companies due to its
important role inensuring sustainable development.
In the study, waste management activities of manufacturing companies who have approximately no problem with corporate
governance implementations and fulfilled their responsibilities about corporate governance are given. Waste management
activities of the companies who take place in both Borsa Istanbul (BIST) Corporate Governance Index and BIST Corporate
Sustainability Index are analyzed with content analysis method by examining the corporate sustainability reports published
in 2015 and web sites of the manufacturing companies.
Index Terms - Waste Management, Sustainability, Corporate Governance, Corporate Sustainability, Green Accounting