Sustainability And Integrated Reporting in Türkiye: Academic Trends and Regulatory Linkages

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.