WATER DISCLOSURE DETERMINANTS IN LISTED TURKISH COMPANIES - THE FUZZY SET ANALYSIS

Abstract

Literature shows the existence of a gap between a company’s public image and its true commitment to water protection (Adams, 2004; Diouf and Boiral, 2017; Dingwerth and Eichinger, 2010). It is important to understand whether listed companies are in fact committed to water issues and how they are communicating that commitment. To contribute to this problematic we define the following research question: what extent is the readability of the water disclosures conditioned by company choices and characteristics? Based on this question, our main goal is to analyse listed Turkish companies in what refers to: (i) evaluation of the level of readability of integrated or sustainable reports regarding water disclosure; (ii) identification of the sufficient and necessary conditions to water disclosure.