ABSTRACT
This chapter examines environmental reporting practices in developing countries within the context of Turkey and establishes the implementation problems of environmental reporting in Turkey. It discusses both the key concept and the terms related to environmental reporting and concentrates on environmental reporting practices in Turkey as a developing country. The chapter also discusses some basic concepts and terms related to environmental reporting. Environmental reporting is prepared to present corporations' financial and non-financial information related to interaction with the physical and social environment, in their annual reports or stand-alone reports to stakeholders. Environmental reporting can lead to crucial benefits for corporations as well as benefits for the environment. Social and environmental reporting is affected by theories which are crucial for corporate governance. Most of the environmental reporting practices and literature have focused on developed countries. The studies on environmental accounting and reporting practices in Turkey provide examples of Turkish companies and environmental issues.
