KURUMSAL SÜRDÜRÜLEBİLİRLİK KAVRAMI, STRATEJİK ÖNEMİ VE SÜRDÜRÜLEBİLİRLİK PERFORMANSI ÖLÇÜMÜ
Yıl 2018,
Cilt: 9 Sayı: 1, 17 - 37, 31.01.2018
Gönenç Dalgıç Turhan
,
Tutku Özen
,
Raif Serkan Albayrak
Öz
Kurumsal
sürdürülebilirlik kavramı; öncülleri ile ilişkilendirilip tartışılarak yepyeni
bir paradigma olmaktan ziyade kurumsallaşmanın doğal deviniminde bir gelişme
olarak tanımlandı. Kurumsal stratejik karar verme süreçlerinde kurumsal sürdürülebilirliğin
yerini anlamak için farklı örgüt kuramlarından açıklamalar getirildi,
literatürde bu konuda yapılan ampirik çalışmalar bu kavramsal çerçevede
derlendi. Sürdürülebilirlik raporları kullanılarak sürdürülebilirlik
performansı ölçümüne dair kritik göstergeler sunuldu. Makale
sürdürülebilirliğin stratejik önemine yönelik literatürde iki önemli kuramsal
boşluğu doldurmaya katkı sağlamaktadır.
Kaynakça
- Alexander, G. J., & Buchholz, R. A. (1978). Corporate social responsibility and stock market performance. Academy of Management journal, 21(3), 479-486.
- Altuntaş, C., Türker, D. (2012). Sürdürülebilir Tedarik Zincirleri: Sürdürülebilirlik Raporlarının İçerik Analizi. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 14(3), 39-64.
- Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of Business Ethics, 108(1), 61-79.
- Aras, G., & Crowther, D. (2009). Corporate sustainability reporting: a study in disingenuity?. Journal of business ethics, 87(1), 279-288.
- Artiach, T., Lee, D., Nelson, D., & Walker, J. (2010). The determinants of corporate sustainability performance. Accounting & Finance, 50(1), 31-51.
- Arlow, P., & Gannon, M. J. (1982). Social responsiveness, corporate structure, and economic performance. Academy of Management Review, 7(2), 235-241.
- AtKisson, A. (1996). Developing indicators of sustainable community: lessons from sustainable Seattle. Environmental Impact Assessment Review, 16(4), 337-350.
- Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of management Journal, 28(2), 446-463.
- Bansal, P., & Clelland, I. (2004). Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. Academy of Management Journal, 47(1), 93-103.
- Barnett, M. L. (2016). The Business Case for CSR: A Critique and an Indirect Path Forward. Business & Society (forthcoming).
- Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120.
- Becchetti, L., Di Giacomo, S., & Pinnacchio, D. (2008). Corporate social responsibility and corporate performance: evidence from a panel of US listed companies. Applied Economics, 40(5), 541-567.
- Borsa İstanbul (2014). Şirketler İçin Sürdürülebilirlik Rehberi, İstanbul. http://www.borsaistanbul.com/data/kilavuzlar/surdurulebilirlik-rehberi.pdf
- Borsa İstanbul (2015). BIST Sürdürülebilirlik Endeksi Araştırma Metodolojisi, İstanbul. http://www.borsaistanbul.com/duyurular/2016/03/07/bist-surdurulebilirlik-endeksi-arastirma-metodolojisinde-degisiklik
- Bromiley, P. & Marcus, A. (1989). The deterrent to dubious corporate behavior: Profitability, probability and safety recalls. Strategic management journal, 10(3), 233-250.
- Brickley, J. A., Smith Jr, C. W., & Zimmerman, J. L. (2002). Business ethics and organizational architecture. Journal of Banking & Finance, 26(9), 1821-1835.
- Callens, I., & Tyteca, D. (1999). Towards indicators of sustainable development for firms: a productive efficiency perspective. Ecological Economics, 28(1), 41-53.
- Carter, C. R., Kale, R., & Grimm, C. M. (2000). Environmental purchasing and firm performance: an empirical investigation. Transportation Research Part E: Logistics and Transportation Review, 36(3), 219-228.
- Chami, R., Cosimano, T. F. and Fullenkamp, C. (2002) Managing Ethical Risk: how investing in ethics adds value, Journal of Banking and Finance, 26, 1697–1718
- Cheung, A. W. K. (2011). Do stock investors value corporate sustainability? Evidence from an event study. Journal of Business Ethics, 99(2), 145-165.
- Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of management review, 20(1), 92-117.
- Cochran, P. L., & Wood, R. A. (1984). Corporate social responsibility and financial performance. Academy of management Journal, 27(1), 42-56.
- Curran, M. M., & Moran, D. (2007). Impact of the FTSE4Good Index on firm price: An event study. Journal of environmental management, 82(4), 529-537.
- Daub, C. H. (2007). Assessing the quality of sustainability reporting: an alternative methodological approach. Journal of Cleaner Production, 15(1), 75-85.
- Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The accounting review, 86(1), 59-100.
- Diesendorf, M. (2000). Sustainability and sustainable development.Sustainability: The corporate challenge of the 21st century, 2, 19-37.
- Domini, A. L., & Kinder, P. D. (1986). Ethical investing. Addison Wesley Publishing Company.
- Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of management Review, 20(1), 65-91.
- Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business strategy and the environment, 11(2), 130-141.
- Elkington, J. (2004). Enter the triple bottom line. The triple bottom line: Does it all add up, 11(12), 1-16.
- Farcaş, T.V. (2015). The Development of Corporate Reporting over Time: From a Traditional System to an Integrated System. Audit Financer, 13(124), 106-113.
- Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard–linking sustainability management to business strategy.Business strategy and the Environment, 11(5), 269-284.
- Figge, F., Hahn, T. (2004). Sustainable value added—measuring corporate contributions to sustainability beyond eco-efficiency. Ecological economics, 48(2), 173-187.
- Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman Publishing.
- Gallego, I. (2006). The use of economic, social and environmental indicators as a measure of sustainable development in Spain. Corporate Social Responsibility and Environmental Management, 13(2), 78-97.
- Giddings, B., Hopwood, B. ve O’Brien, G. (2002). Environment, Economy and Society: Fitting Them Together Into Sustainable Development. Sustainable Development, 10(4), 187–196.
- Global Reporting Initiative (GRI), 2011. Sustainability Reporting Guidelines, https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf Erişim tarihi:20.08.2016.
- Global trends in sustainability reporting regulation and policy, Carrots and Sticks (http://carrotsandsticks.blis.cc/wp-content/uploads/2016/05/Carrots-Sticks-2016.pdf) Erişim tarihi: 27.09.2016
- Gray, R. (2000). Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment. International Journal of Auditing, 4(3), 247-268.
- GRI Sürdürülebilirlik Raporlaması Kılavuzları (2014). G4 Uygulama El Kitabı. https://www.globalreporting.org/resourcelibrary/Turkish-G4-Part-Two.pdfErişim tarihi: 20.08.2016
- Farcaş, T.V. (2015). The Development of Corporate Reporting over Time: From a Traditional System to an Integrated System. Audit Financer, 13(124), 106-113.
- Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard–linking sustainability management to business strategy.Business strategy and the Environment, 11(5), 269-284.
- Figge, F., Hahn, T. (2004). Sustainable value added—measuring corporate contributions to sustainability beyond eco-efficiency. Ecological economics, 48(2), 173-187.
- Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman Publishing.
- Gallego, I. (2006). The use of economic, social and environmental indicators as a measure of sustainable development in Spain. Corporate Social Responsibility and Environmental Management, 13(2), 78-97.
- Giddings, B., Hopwood, B. ve O’Brien, G. (2002). Environment, Economy and Society: Fitting Them Together Into Sustainable Development. Sustainable Development, 10(4), 187–196.
- Global Reporting Initiative (GRI), 2011. Sustainability Reporting Guidelines, https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf Erişim tarihi:20.08.2016.
- Global trends in sustainability reporting regulation and policy, Carrots and Sticks (http://carrotsandsticks.blis.cc/wp-content/uploads/2016/05/Carrots-Sticks-2016.pdf) Erişim tarihi: 27.09.2016
- Gray, R. (2000). Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment. International Journal of Auditing, 4(3), 247-268.
- GRI Sürdürülebilirlik Raporlaması Kılavuzları (2014). G4 Uygulama El Kitabı. https://www.globalreporting.org/resourcelibrary/Turkish-G4-Part-Two.pdfErişim tarihi: 20.08.2016
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CORPORATE SUSTAINABILITY CONCEPT, STRATEGICAL IMPORTANCE AND MEASURING SUSTAINABILITY PERFORMANCE: A LITERATURE REVIEW
Yıl 2018,
Cilt: 9 Sayı: 1, 17 - 37, 31.01.2018
Gönenç Dalgıç Turhan
,
Tutku Özen
,
Raif Serkan Albayrak
Öz
Corporate sustainability concept is defined as a development in the natural movement of institutionalization rather than being a brand new paradigm by being associated and discussed with its predecessors. Explanations derived from different organizational theories are used in order to understand the role of corporate sustainability in corporate strategic decision-making processes, and the empirical work carried on the subject was compiled in this conceptual framework. Critical indicators of sustainability performance measurement were presented using sustainability reports. In these two perspectives this article contributes to the literature in two respects; first evidence form organizational theories about strategical aspects of corporate sustainability are demonstrated and second, critical indicators for measurement of corporate sustainability are discussed.
Kaynakça
- Alexander, G. J., & Buchholz, R. A. (1978). Corporate social responsibility and stock market performance. Academy of Management journal, 21(3), 479-486.
- Altuntaş, C., Türker, D. (2012). Sürdürülebilir Tedarik Zincirleri: Sürdürülebilirlik Raporlarının İçerik Analizi. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 14(3), 39-64.
- Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of Business Ethics, 108(1), 61-79.
- Aras, G., & Crowther, D. (2009). Corporate sustainability reporting: a study in disingenuity?. Journal of business ethics, 87(1), 279-288.
- Artiach, T., Lee, D., Nelson, D., & Walker, J. (2010). The determinants of corporate sustainability performance. Accounting & Finance, 50(1), 31-51.
- Arlow, P., & Gannon, M. J. (1982). Social responsiveness, corporate structure, and economic performance. Academy of Management Review, 7(2), 235-241.
- AtKisson, A. (1996). Developing indicators of sustainable community: lessons from sustainable Seattle. Environmental Impact Assessment Review, 16(4), 337-350.
- Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of management Journal, 28(2), 446-463.
- Bansal, P., & Clelland, I. (2004). Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. Academy of Management Journal, 47(1), 93-103.
- Barnett, M. L. (2016). The Business Case for CSR: A Critique and an Indirect Path Forward. Business & Society (forthcoming).
- Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120.
- Becchetti, L., Di Giacomo, S., & Pinnacchio, D. (2008). Corporate social responsibility and corporate performance: evidence from a panel of US listed companies. Applied Economics, 40(5), 541-567.
- Borsa İstanbul (2014). Şirketler İçin Sürdürülebilirlik Rehberi, İstanbul. http://www.borsaistanbul.com/data/kilavuzlar/surdurulebilirlik-rehberi.pdf
- Borsa İstanbul (2015). BIST Sürdürülebilirlik Endeksi Araştırma Metodolojisi, İstanbul. http://www.borsaistanbul.com/duyurular/2016/03/07/bist-surdurulebilirlik-endeksi-arastirma-metodolojisinde-degisiklik
- Bromiley, P. & Marcus, A. (1989). The deterrent to dubious corporate behavior: Profitability, probability and safety recalls. Strategic management journal, 10(3), 233-250.
- Brickley, J. A., Smith Jr, C. W., & Zimmerman, J. L. (2002). Business ethics and organizational architecture. Journal of Banking & Finance, 26(9), 1821-1835.
- Callens, I., & Tyteca, D. (1999). Towards indicators of sustainable development for firms: a productive efficiency perspective. Ecological Economics, 28(1), 41-53.
- Carter, C. R., Kale, R., & Grimm, C. M. (2000). Environmental purchasing and firm performance: an empirical investigation. Transportation Research Part E: Logistics and Transportation Review, 36(3), 219-228.
- Chami, R., Cosimano, T. F. and Fullenkamp, C. (2002) Managing Ethical Risk: how investing in ethics adds value, Journal of Banking and Finance, 26, 1697–1718
- Cheung, A. W. K. (2011). Do stock investors value corporate sustainability? Evidence from an event study. Journal of Business Ethics, 99(2), 145-165.
- Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of management review, 20(1), 92-117.
- Cochran, P. L., & Wood, R. A. (1984). Corporate social responsibility and financial performance. Academy of management Journal, 27(1), 42-56.
- Curran, M. M., & Moran, D. (2007). Impact of the FTSE4Good Index on firm price: An event study. Journal of environmental management, 82(4), 529-537.
- Daub, C. H. (2007). Assessing the quality of sustainability reporting: an alternative methodological approach. Journal of Cleaner Production, 15(1), 75-85.
- Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The accounting review, 86(1), 59-100.
- Diesendorf, M. (2000). Sustainability and sustainable development.Sustainability: The corporate challenge of the 21st century, 2, 19-37.
- Domini, A. L., & Kinder, P. D. (1986). Ethical investing. Addison Wesley Publishing Company.
- Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of management Review, 20(1), 65-91.
- Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business strategy and the environment, 11(2), 130-141.
- Elkington, J. (2004). Enter the triple bottom line. The triple bottom line: Does it all add up, 11(12), 1-16.
- Farcaş, T.V. (2015). The Development of Corporate Reporting over Time: From a Traditional System to an Integrated System. Audit Financer, 13(124), 106-113.
- Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard–linking sustainability management to business strategy.Business strategy and the Environment, 11(5), 269-284.
- Figge, F., Hahn, T. (2004). Sustainable value added—measuring corporate contributions to sustainability beyond eco-efficiency. Ecological economics, 48(2), 173-187.
- Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman Publishing.
- Gallego, I. (2006). The use of economic, social and environmental indicators as a measure of sustainable development in Spain. Corporate Social Responsibility and Environmental Management, 13(2), 78-97.
- Giddings, B., Hopwood, B. ve O’Brien, G. (2002). Environment, Economy and Society: Fitting Them Together Into Sustainable Development. Sustainable Development, 10(4), 187–196.
- Global Reporting Initiative (GRI), 2011. Sustainability Reporting Guidelines, https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf Erişim tarihi:20.08.2016.
- Global trends in sustainability reporting regulation and policy, Carrots and Sticks (http://carrotsandsticks.blis.cc/wp-content/uploads/2016/05/Carrots-Sticks-2016.pdf) Erişim tarihi: 27.09.2016
- Gray, R. (2000). Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment. International Journal of Auditing, 4(3), 247-268.
- GRI Sürdürülebilirlik Raporlaması Kılavuzları (2014). G4 Uygulama El Kitabı. https://www.globalreporting.org/resourcelibrary/Turkish-G4-Part-Two.pdfErişim tarihi: 20.08.2016
- Farcaş, T.V. (2015). The Development of Corporate Reporting over Time: From a Traditional System to an Integrated System. Audit Financer, 13(124), 106-113.
- Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard–linking sustainability management to business strategy.Business strategy and the Environment, 11(5), 269-284.
- Figge, F., Hahn, T. (2004). Sustainable value added—measuring corporate contributions to sustainability beyond eco-efficiency. Ecological economics, 48(2), 173-187.
- Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman Publishing.
- Gallego, I. (2006). The use of economic, social and environmental indicators as a measure of sustainable development in Spain. Corporate Social Responsibility and Environmental Management, 13(2), 78-97.
- Giddings, B., Hopwood, B. ve O’Brien, G. (2002). Environment, Economy and Society: Fitting Them Together Into Sustainable Development. Sustainable Development, 10(4), 187–196.
- Global Reporting Initiative (GRI), 2011. Sustainability Reporting Guidelines, https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf Erişim tarihi:20.08.2016.
- Global trends in sustainability reporting regulation and policy, Carrots and Sticks (http://carrotsandsticks.blis.cc/wp-content/uploads/2016/05/Carrots-Sticks-2016.pdf) Erişim tarihi: 27.09.2016
- Gray, R. (2000). Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment. International Journal of Auditing, 4(3), 247-268.
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