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Department of Finance and Banking, Yozgat Bozok University, Yozgat, 66900, Türkiye
Abstract
This study examines the change in gender equality disclosures in the sustainability reports of companies listed in the BIST Sustainability Index and analyzes how this change relates to structural indicators such as the ratios of female employees and female managers. Within the scope of the research, sustainability reports for the years 2023 and 2024 were evaluated. Gender equality was addressed through both quantitative indicators (female employee and female manager ratios) and qualitative indicators (equal pay, diversity, discrimination, Women’s Empowerment Principles (WEPs), and SDG-5 references). Changes between years were analyzed using the Wilcoxon signed-rank test, differences across sectors and report types were examined using the Kruskal–Wallis test, and relationships between variables were assessed through Spearman correlation analysis. The findings indicate that disclosures related to certain indicators in sustainability reports show an increasing trend. However, the lack of a significant relationship between this increase and changes in female employee and manager ratios suggests a limited alignment between reporting practices and structural representation within organizations. In addition, report type appears to have a limited effect on some indicators, while no significant differences were observed across sectors. Overall, the results suggest that improvements in gender equality disclosures do not always correspond to structural changes and may partly reflect symbolic reporting practices. By addressing the issue through an integrated use of quantitative and qualitative indicators, this study contributes to the existing literature.
Keywords
Sustainability reporting,Gender equality,ESG,Symbolic disclosure,BIST Sustainability Index
How to Cite
Dalkilic, E. (2026). Gender equality in corporate sustainability reporting: The relationship between symbolic disclosure and structural representation in Türkiye. International Journal of Eurasia Social Sciences, 17(64), 487–503. https://doi.org/10.70736/ijoess.2331
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