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◆ Istanbul Journal of Economics / İstanbul İktisat Dergisi2026-07-31· Psychosocial

Visibility of Psychosocial Risks in the Integrated Reports of the Banking Sector in Türkiye: An Analysis Within the Framework of ISO 45003

Hanife Candır Şimşek

原始摘要(英文原文)· Original abstract
The aim of this study is to explore the extent to which psychosocial risks are addressed in the integrated reports of banks listed on Borsa İstanbul (BIST). Occupational health and safety, a critical pillar of social sustainability, can no longer be managed with a narrow understanding of technical and physical hazards. Instead, it demands a comprehensive approach that directly encompasses employee well-being alongside traditional health and safety measures. In this context, modern OHS frameworks must move beyond physical dangers and necessitate the effective management of psychosocial risks. Psychosocial factors in the workplace are critical elements that affect not only individual well-being but also organisational productivity, business continuity, and overall social sustainability performance. The effective management of psychosocial risks also strongly aligns with the United Nations Sustainable Development Goals. It directly supports SDG 3 (Good Health and Well-being), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), and SDG 10 (Reduced Inequalities). For that reason, integrating psychosocial risks into corporate reporting is critical for both advancing corporate sustainability strategies and complying with international goals. Designed with a qualitative methodology, this study employed a deductive coding approach based on the psychosocial risks outlined in the ISO 45003 standards. The integrated reports of 7 banks were examined considering these codes and themes, and content analysis was conducted using the MAXQDA software. Consequently, the findings reveal that psychosocial risks receive limited coverage in integrated reports and exhibit an uneven distribution across topics.
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Visibility of Psychosocial Risks in the Integrated Reports of the Banking Sector in Türkiye: An Analysis Within the Framework of ISO 45003 — 科研速览 Science Skim