A Non-Parametric Analysis of the Alignment between Net-Zero Indicators and Sustainability Reporting Practices: The Case of Türkiye’s Basic Metal Industry

Özet

This study examines the association between net-zero indicators and sustainability reporting practices among entities in the Turkish Basic Metal Industry. Using publicly available data listed on the Public Disclosure Platform (KAP) as of October 29, 2025, the analysis encompasses 28 entities, and evaluates the data set containing sustainability principles compliance levels, and the related net-zero indicators; net-zero certification, waste recycling rate, annual waste generation, net-zero targets and net-zero training activities. Given the small sample size and the non-normal distribution of the data, non-parametric statistical methods; Fisher’s Exact, Mann–Whitney U, Pearson Chi-Square, Kruskal Wallis H Tests, and Spearman’s rank correlation were employed in the study. The empirical findings of the study reveal that holding a net zero certificate does not necessarily increase the likelihood of compliance with sustainability principles.  Conversely, it mostly remains formal or symbolic. That result reflects a notable collaboration gap and lack of integration between net-zero indicators and sustainability practices This study contributes to the sustainability reporting literature by providing empirical evidence from an emerging economy context and offering insights into the environmental sustainability drivers of the basic metal industry in Türkiye.