Kurumsal Yönetimden Çevresel Sorumluluğa: Türk Bankalarının Ungc Temelli Sürdürülebilirlik Analizi

Year 2026, Volume: 11 Issue: 1 , 40 - 62 , 31.03.2026

İbrahim Türkmen , Ramazan Rüçhan Kaya

https://doi.org/10.30784/epfad.1783828

https://izlik.org/JA83PC79DH

Abstract

Birleşmiş Milletler Küresel İlkeler Sözleşmesi (UNGC), bankaların sürdürülebilirlik sürecine uyum sağlamaları için önemli bir yol göstericidir. Bu araştırmanın amacı, Türkiye’de faaliyet gösteren ve UNGC’ye taraf olan 7 bankanın 2024 yılına ilişkin “Communication on Progress Questionnaire” (COPQ) verilerini analiz ederek, sürdürülebilirlik performanslarını ortaya koymaktır. Araştırma Türkiye’deki ticari bankaların sürdürülebilirlik faaliyetlerini UNGC ilkeleri kapsamında inceleyen ilk çalışmadır. Araştırmada Türkiye’de faaliyet gösteren bankaların stratejileri ve faaliyetleri “governance”, “human rights and labour”, “environment” ve “anti-corruption” ilkeleri doğrultusunda doküman analizi ile değerlendirilmiştir. Bulgulara göre, “governance” ilkesinde Türkiye Kalkınma ve Yatırım Bankası (%82,77), “human rights and labour” ilkesinde VakıfBank (%83,98), “environment” ilkesinde VakıfBank (%93,94) ve “anti-corruption” ilkesinde DenizBank (%100) en yüksek ilerleme düzeyine sahip olduğu tespit edilmiştir. Sonuç olarak, Türk bankalarının UNGC ilkeleri doğrultusunda önemli ilerlemeler sağladığı görülmekte, bu kapsamda bankaların sürdürülebilirlik stratejilerini daha şeffaf ve kapsamlı şekilde geliştirmeleri gerektiği önerilmektedir.

Keywords

Birleşmiş Milletler Küresel İlkeler Sözleşmesi (UNGC) , Sürdürülebilirlik , Bankacılık , Doküman Analizi

From Corporate Governance to Environmental Responsibility: UNGC-Based Sustainability Analysis of Turkish Banks

https://izlik.org/JA83PC79DH

Abstract

The United Nations Global Compact (UNGC) provides essential guidance for banks to adapt to the sustainability process. This research aims to reveal the sustainability performance of seven banks operating in Türkiye that are party to the UNGC by analyzing their “Communication on Progress Questionnaire” (COPQ) data for 2024. It is the first academic research to examine the sustainability practices of commercial banks in Türkiye within the framework of the UNGC principles. In this research, the strategies and activities of banks operating in Türkiye were evaluated through document analysis in line with the principles of “governance”, “human rights and labor”, “environment”, and “anti-corruption”. According to the findings; under the principle of “governance”, the Development and Investment Bank of Türkiye (82.77%), VakıfBank (83.98%) in the “human rights and labor” principle, VakıfBank (93.94%) in the “environment” principle, and DenizBank (100%) in the “anti-corruption” principle were found to have the highest level of progress. In conclusion, it is observed that Turkish banks have made significant progress in line with the UNGC principles. In this context, it is recommended that banks develop their sustainability strategies more transparently and comprehensively.

Keywords

United Nations Global Compact (UNGC) , Sustainability , Banking , Document Analysis

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