Kurumsal Sosyal Sorumluluk Bağlamında Kurumsal İnsan Hakları: Madencilik Firmalarında Firma Performansı ile İlişkisi

Öz

Bu çalışmada, kurumsal sosyal sorumluluk (KSS) çerçevesinde kurumsal insan hakları (KİH) performansı değerlendirilmiştir. Kurumsal insan haklarının ortaya çıkışı, gelişimi ve Birleşmiş Milletler İnsan Hakları Yüksek Komiserliği Ofisi bünyesinde kurulan İş Dünyası ve İnsan Haklarına İlişkin BM Kılavuz İlkeleri baz alınarak hazırlanan kıyaslamalar değerlendirilmiştir. Tüm dünyada petrol, gaz ve mineral madenciliği sektöründe faaliyet gösteren çok uluslu işletmelerin 2019 yılı için hazırlanan KİH performansları incelenmiştir. Araştırmaya 54 çok uluslu madencilik firması dahil edilmiştir. Firmaların finansal performansları ile KİH skorları arasındaki ilişki korelasyon analizi ile incelenmiş olup, KİH ile toplam gelir, toplam aktif, FAVÖK, PD/DD ve net kâr marjı arasında anlamlı ilişkiler tespit edilmiştir.

Anahtar Kelimeler

• Kurumsal Sosyal Sorumluluk
• Kurumsal İnsan Hakları
• Firma Performansı

Corporate Human Rights in the Context of Corporate Social Responsibility: Relationship with Firm Performance in Extractive Industry

Abstract

Keywords: corporate social responsibility, corporate human rights, firm performance Paper type: Research In this study, corporate human rights (CHR) performance is evaluated within the framework of corporate social responsibility (CSR). The emergence and development of corporate human rights (CHR) and the benchmarks prepared on the basis of the UN Guiding Principles on Business and Human Rights established within the Office of the United Nations High Commissioner for Human Rights (OHCHR) is evaluated. The CHR performances of multinational enterprises operating in the oil, gas and mineral mining (extractives) sector all over the world in 2019 examined. 54 multinational extractive corporations included in the analysis. The relationship between the financial performances and CHR scores is examined by correlation analysis, and significant relationships found between CHR and total revenue, total assets, EBITDA, price to book and net profit margin.

Keywords

• corporate social responsibility
• corporate human rights
• firm performance

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