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The purpose of this paper is to evaluate Turkish banks' multidimensional corporate sustainability performance and whether banks' sustainability efforts are value related. Both qualitative and quantitative data analysis, namely content analysis, entropy based and TOPSIS techniques, have been utilized in order to measure the sustainability performance. The Spearman rank correlation coefficient has been employed to investigate the nexus between overall sustainability performance scores of the banks and market value during the years 2013 and 2015. The results of this study are insignificant in the ongoing debate on whether Turkish banks' sustainability efforts are value related. However, a significant and positive relationship has been found between the financial sustainability performance and the market value in the long run. Additionally, a multidimensional corporate sustainability model that has the five dimensions of economic, environmental, social, governance and financial disclosures has been proposed. This paper is among the first to explore the nexus between sustainability performance and market value in Turkey.

Purpose The purpose of this paper is to measure Garanti Bank’s corporate sustainability performance along with the main indicators of economic, social and environmental factors, taking into consideration of the governance indicators. Design/methodology/approach Recent global economic developments indicate that the main corporate sustainability indicators of economic, environmental and social factors are insufficient for the sustainability practices of the companies. Along with these indicators, a good administrative structure should be evaluated as a whole to measure the sustainability performance. For measuring corporate sustainability performance of the bank along with the economic, environmental, social and governance dimensions of corporate sustainability, content analysis, entropy and technique for order preference by similarity to ideal solution (TOPSIS) methods are used with a total of four corporate sustainability reports published by Garanti Bank within the period of 2010-2014. Findings The results depict that the sustainability performance of Garanti Bank tends to increase during the time span. Among all dimensions, economic dimension has the highest impact on overall sustainability performance, as it has the highest weight in entropy. On contrary, governance dimension has the lowest impact on overall performance. Research limitations/implications This paper has implications in enhancing the understanding of corporate sustainability measurement both using content analysis, and TOPSIS particularly in a developing country, although it is limited by the size of the corporate sustainability reports and time span. Originality/value This paper attempts to reveal an emerging banking sector specific corporate sustainability materiality. This is the first study in Turkey which includes both qualitative and quantitative data analysis techniques considering the content analysis and TOPSIS.

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Purpose The main purpose of this paper is to evaluate to what extent a public university, named Yildiz Technical University, integrated report provides disclosure on International Integrated Reporting Council (IIRC) content elements, suggesting the presence of integrated thinking, and whether higher education institutions’(HEIs) characteristics could affect the level of disclosure on that framework. Additionally, the purpose of this paper is to identify whether the Yildiz Technical University follows the IIRC framework and how integrated reporting can enhance the value creation for HEIs’ stakeholders in the context of voluntary reporting. Design/methodology/approach To conduct integrated reporting framework in HEIs specifically from a public university perspective, this paper has used a case study approach. Research data have been triangulated through interviews, questionnaires and finally, documents and archival records. Findings This paper gives insights into the reporting practices from a public institution, specifically from HEIs. Delivering high-quality services in an economically, environmentally and socially sustainable manner is significant to public accountability and transparency. The Yildiz Technical University has been the best example in disclosing non-financial information to its stakeholders and enhancing the accountability tool. Practical implications This paper can be a leading practice and can be considered as an integrated reporting framework for HEIs willing to follow the same path. Originality/value To the best of the authors’ knowledge, this paper is the first to investigate the integrated reporting framework in a developing country, under HEIs and specifically for a public university.