Bütünleşik PCA, Entropi ve TOPSIS Modeli ile Kurumsal Sürdürülebilirlik Performans Ölçümü: Mastercard Örneği

Abstract

Bu çalışma, küresel ödeme sistemleri alanında lider şirketlerden biri olan Mastercard’ın 2018-2023 dönemine ait kurumsal sürdürülebilirlik performansını, Principal Component Analysis (PCA), Entropi ve TOPSIS yöntemlerini bütünleştiren bütünleşik bir Çok Kriterli Karar Verme (ÇKKV) yaklaşımıyla değerlendirmektedir. Ekonomik, çevresel ve sosyal göstergeler, şirketin sürdürülebilirlik ve finansal raporlarından elde edilmiştir. PCA yöntemi, kriterler arası ilişkileri ve veri yapısını incelemiş; Entropi yöntemi, kriterlerin objektif ağırlıklarını belirlemiş; TOPSIS yöntemi ise yıllık performans sıralamalarını oluşturmuştur. Bulgular, ekonomik sürdürülebilirlikte istikrarlı bir artış olduğunu, sosyal performansın 2021 yılında zirveye çıktığını ve bunun pandemi sonrası toparlanma ile çeşitlilik ve sosyal sorumluluk projelerinin artışıyla ilişkili olduğunu göstermektedir. Çevresel performans ise dalgalı bir seyir izlemiş ve 2023 yılında dönem içindeki en düşük seviyesine gerilemiştir. Elde edilen sonuçlar, Mastercard’ın pandemi sonrası ekonomik ve sosyal alanlarda güçlendiğini, ancak çevresel boyutta sürdürülebilir bir iyileşme sağlayamadığını ortaya koymaktadır. Çalışma, bütünleşik ÇKKV tekniklerinin kurumsal sürdürülebilirlik değerlendirmelerinde uygulanabilirliğini kanıtlamakta ve sektörel kıyaslama ile genişletilebilecek bir analiz çerçevesi sunmaktadır.

Keywords

• Kurumsal sürdürülebilirlik performansı
• PCA
• Entropi
• TOPSIS
• Çok kriterli karar verme teknikleri

Measuring Corporate Sustainability Performance Using an Integrated PCA, Entropy, and TOPSIS Model: The Case of Mastercard

Abstract

This study evaluates the corporate sustainability performance of Mastercard, one of the leading companies in the global payment systems sector, for the period 2018-2023 using an integrated Multi-Criteria Decision Making (MCDM) approach that integrates Principal Component Analysis (PCA), Entropy, and TOPSIS methods. Economic, environmental, and social indicators were obtained from the company's sustainability and financial reports. The PCA method examined the relationships between criteria and the data structure; the Entropy method determined the objective weights of the criteria; and the TOPSIS method created annual performance rankings. The findings show a steady increase in economic sustainability, with social performance peaking in 2021, which is associated with post-pandemic recovery and an increase in diversity and social responsibility projects. Environmental performance, on the other hand, has been volatile and declined to its lowest level in 2023. The results reveal that Mastercard has strengthened in economic and social areas post-pandemic but has not achieved sustainable improvement in the environmental dimension. The study demonstrates the applicability of integrated MCDM techniques in corporate sustainability assessments and provides an analytical framework that can be expanded through sectoral benchmarking.

Keywords

• Corporate sustainability performance
• PCA
• Entropy
• TOPSIS
• Multi-criteria decision making

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