@article{article_744584, title={CORPORATE SOCIAL PERFORMANCE SCORES OF THE FIRMS IN SUSTAINABILITY INDEX}, journal={Muhasebe Bilim Dünyası Dergisi}, volume={23}, pages={48–60}, year={2021}, DOI={10.31460/mbdd.744584}, author={Ateş, Sinem}, keywords={Sustainability Index, Corporate Social Performance, ESG Performance Scores}, abstract={<div style="text-align:justify;"> <span style="font-size:12px;">This study examined the link between the membership of the Borsa Istanbul Sustainability Index (BIST SI) and corporate social performance proxied by the overall environmental, social, and governance (ESG) scores. Based on this purpose, panel data methods were used to analyze the data of the listed firms in Borsa Istanbul for the years between 2014 – 2018. The main results suggest that compared to their counterparts, the firms included in the BIST SI have higher performance in ESG issues even when controlling for the firm size, financial risk, profitability, and capital expenditures. </span> </div>}, number={1}, publisher={Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı}