From past to present, businesses have needed sustainability reports in order to report their activities in economic, environmental and social elements and to gain competitive advantage with rival companies. These reports arise from the economic, social and environmental elements of businesses. The goals and results of the activities carried out by businesses during an operating period are stated in sustainability reports. At the same time, sustainability reports provide information about the strengths and weaknesses, opportunities and threats of businesses, and these can be evaluated. Sustainability reports identify the risk factors of businesses and inform investor institutions about the risks. In this way, investors are provided with access to accurate information and are helped to make the right decisions about businesses. Thus, both investors and the country's economy will be positively affected by this situation.

In this study, Vestel, which operates in the Borsa Istanbul Sustainability Index, was determined as an exemplary company. Within the scope of the research, Vestel A.Ş. The sustainability activity reports of the company published for the years 2000, 2021, 2022 and 2023 were examined. The data within the scope of the research were analyzed with the help of content analysis. As a result of the research, Vestel company's four-year sustainability activity reports were analyzed and the results were interpreted.