TY  - JOUR
T1  - IMPACT OF SUSTAINABILITY PERFORMANCE OF COMPANY ON  ITS  FINANCIAL  PERFORMANCE: AN EMPIRICAL STUDY ON  BORSA  ISTANBUL (BIST)
TT  - İŞLETMELERİN SÜRDÜRÜLEBİLİRLİKLERİNİN İŞLETME PERFORMANSI ÜZERİNDEKİ ETKİSİ: BIST ÜZERİNE AMPİRİK BİR ÇALIŞMA
AU  - Önder, Şerife
PY  - 2018
DA  - April
JF  - Dumlupınar Üniversitesi Sosyal Bilimler Dergisi
PB  - Kütahya Dumlupinar University
WT  - DergiPark
SN  - 1302-1842
SP  - 115
EP  - 127
IS  - 56
LA  - en
AB  - The aim of this study is to investigate the effectof institutional sustainability, thereflection of cyclical economy concept at the macro level on businessorganizations, on profitability through the organizations in Turkey. For this reason, Multiple LinearRegression Analysis was applied withthe data of 33 business organizations preparing sustainability report accordingto Global Reporting Initiative (GRI) and located in Istanbul stock exchange(BIST). In this study, in whichbusiness organization profitability was measuredby Return on Assets (ROA), sustainability was measured with five different variablesincluding both Overall Sustainability Rating and Community Employees,Environmental and Governance Performance Rating which are subtitles. In this study, twodifferent models were used considering sustainability measurement (fromboth main topics and subtopics). After the analysis, it was found out that sustainability applications in Turkey affected profitabilitystatistically significant and positive way. It wasfound out that this effect of sustainability resulted from the environmental applications of thebusiness organization and environmental factors positively affected businessorganization profitability.
KW  - Corporate Sustainability
KW  - Sustainability Reporting
KW  - Business Profitability
N2  - Bu çalışmanın amacı, Türkiye’deişletmelerin sürdürülebilir olmasının işletmenin karlılığına etkisinin olupolmadığının araştırılmasıdır. Bu nedenle 2015 yılında Global ReportingInitiative (GRI)’ye göre sürdürülebilirlik raporu bulunan ve Borsa İstanbul’da(BİST) yer alan işletmelerin 33 işletmenin verileri kullanılarak çoklu doğrusalregresyon analizi yapılmıştır. İşletme karlılığının Return on Assest (ROA)tarafından ölçüldüğü çalışmada sürdürülebilirliğin genel puanı ve altbaşlıklarını kullanan iki farklı model kullanılmıştır. Yapılan analiz sonucundaişletmelerin sürdürülebilirliğinin karlılık üzerinde istatistiksel olarakanlamlı fakat düşük oranda etkilediği sonucuna ulaşılmıştır. Ayrıcasürdürülebilirliğin alt başlıklarında karlılık üzerinde çevre skorunun önemlibir etki yarattığı görülmüştür.
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UR  - https://dergipark.org.tr/en/pub/dpusbe/issue//400894
L1  - https://dergipark.org.tr/en/download/article-file/463873
ER  -