Sustainability
reporting has become a strategic issue not only for enhancing corporate
transparency but also for regulatory authorities and policy makers. This study
systematically reviews 153 academic articles published in Türkiye between 2010
and 2024, examining their methodological diversity, thematic orientations, and
regulatory linkages. The findings indicate a remarkable increase in
publications after 2016, yet the majority of studies remain limited to
financial data and firm-level analysis. Environmental and social aspects have
been addressed only marginally, and references to national regulations or
international standards are relatively scarce. The study concludes that
methodological innovation, broader thematic coverage, and stronger connections
between academic research and policy processes are required.
