Özet:
This paper focuses on the corporate social responsibility reporting and examines corporate social responsibility or sustainability reports of the selected telecommunication companies from the US, UK and Turkey by making a comparative content analysis. For this purpose, a sample was established by combining the world’s two major telecommunication companies with Turkey’s largest telecommunication company within the framework of some constraints. This research points out that community involvement and environmental reporting consist of the main issues that these telecommunication companies focus on corporate social responsibility reporting.