A Comparative Study of ESG Reporting Standards
Harun Elkıran
YTU Journal of Finance & Statistics· Vol. 7 (2)· pp. 1-10· 13 June 2026· https://doi.org/10.99999/uniq.1781327327.12743
Abstract
We compare the four dominant ESG reporting frameworks (GRI, SASB, TCFD, and ESRS) across 340 publicly listed Turkish firms. Using natural language processing to analyze sustainability reports, we quantify disclosure overlap, identify gaps, and propose a harmonized reporting template aligned with ISSB standards.
Keywords
ESGsustainability reportingGRISASBTCFDESRS
How to cite
Harun Elkıran (2026). A Comparative Study of ESG Reporting Standards. YTU Journal of Finance & Statistics, 7(2), 1-10. https://doi.org/10.99999/uniq.1781327327.12743
© 2026 the author(s). This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) licence.