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SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi

Year 2022, , 823 - 845, 18.01.2023
https://doi.org/10.26650/ISTJECON2021-1051041

Abstract

Şirketler 1900’lü yılların başlarından itibaren finansal sıkıntı, iflas vb. mali sıkıntılar ile yüzleşmek zorunda kalmışlardır. Geçmişte yaşanan bu finansal krizlerden çıkardıkları derslerle yeni araç ve yöntemler geliştirmişlerdir. Sürdürülebilirlik raporlaması da bu yöntemlerden birisidir. Bu yöntemle paydaşların bilgi ihtiyacı daha geniş ve daha derinlemesine karşılanması amaçlanmaktadır. Sürdürülebilirlik raporlaması finansal verilerinin yanında finansal olmayan verilerin de raporlanmasını gerektirmektedir. SASB (Sürdürülebilirlik Muhasebe Standartları Kurulu) sürdürülebilirlikle ilgili konularda şirketlerin yapması gereken raporlama ve kamuoyunu bilgilendirmeye dönük geniş kapsamlı bir işlev üstlenmiştir. Fakat şirketlerin finansal performansı ile sürdürülebilirlik raporu arasındaki ilişkinin ne yönde ve nasıl olduğu cevap bekleyen sorudur. Bu soruya verilebilecek cevaplardan biri de finansal sürdürülebilirliğin genel sürdürülebilirlikteki yeri ve etkisini belirlemektir. Bu hususa dönük olarak finansal başarısızlık olasılığı yüksek olan şirketlerin aynı dönemde sürdürülebilirlik raporu yayımlayıp yayımlamadığından yola çıkılarak sürdürülebilirlik kavramı ile finansal başarısızlık kavramı arasındaki ilişki analiz edilmiştir. Finansal başarısızlık göstergesi olarak Altman ve Hotchkiss (2006) tarafından imalat dışı sektörler ve belirli endüstriler için geliştirilen Z’’ skoru esas alınmıştır. SASB raporları yayımlanan şirketler arasından ulaşım sektörü seçilmiştir. Bunun nedeni Z’’ skorunun imalat dışı ve (ulaşım sektörü dahil) belirli sektörler için geliştirilmiş olmasıdır. Bu sektörde SASB kapsamında rapor yayımlayan uluslararası ve çeşitli ülkelerden 43 şirket olup, 40 şirketin finansal verisine ulaşılmıştır. Ancak bir şirket 2017 yılında kurulduğundan, Z’’ skoru hesaplanmamıştır. Bu nedenle 39 adet şirketin 2016-2020 yılları arasında yayınladıkları beş yıllık finansal tablolara göre Altman Z’’skoru hesaplanmıştır. Z’’ skoru 4.35 altında (sıkıntılı alan) olan şirketler ile 4.35-5.85 arasında (gri/belirsiz alan) olan şirketlerin sürdürülebilirlik raporu yayınlayıp yayınlamadığı incelenmiştir. Çalışma sonucunda şirketler sıkıntılı veya belirsiz alanda olmalarına karşın son yıllara yaklaştıkça sürdürülebilirlik raporu yayınlayan şirket sayısının arttığı görülmüştür. Başka deyişle 2016-2020 yılları arasında beş yıl boyunca finansal sıkıntıda olan sekiz adet şirket mevcuttur. Bu şirketlerden dört tanesi ilgili yıllar süresince sürdürülebilirlik raporu yayınlamış olup, üç tanesi havayolları bir tanesi otomobil sektöründe faaliyet göstermektedir.

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Thanks

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References

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Analysis of the Relationship Between Financial Faılures and Sustaınability Reports of Companies Publishing SASB Reports

Year 2022, , 823 - 845, 18.01.2023
https://doi.org/10.26650/ISTJECON2021-1051041

Abstract

What the relationship is between a company’s sustainability report and its financial performance is a question awaiting an answer. One answer to this question involves determining the place and impact financial sustainability has with regard to overall sustainability. As such, this article analyzes the relationship between the concept of sustainability and the concept of financial failure based on whether companies with a high probability of financial failure published a sustainability report in the same period. As an indicator of financial failure, the Z’’ score developed by Altman and Hotchkiss (2006) for non-manufacturing and specific industries (retailers, telecommunications, airlines, etc.) was taken as the basis. The transportation sector was selected among the companies with published SASB reports because the transportation sector is one of the certain non-manufacturing sectors for which the Z” score was developed. This sector shows 43 companies that have published SASB reports and financial data to be accessible for 40 companies. However, no Z’’ score has been calculated for companies founded since 2017, thus the Altman Z’’scores were calculated according to the five-year financial statements 39 companies had published between 2016-2020. The study examines whether companies with a Z’’ score under 4.35 (indicating financial difficulty) and companies with a Z’’ score between 4.35-5.85 (indicating the financial gray zone) have published sustainability reports. The results of the paper show the number of companies that published sustainability reports to have increased in recent years, even companies that are in trouble or financial uncertainty. In other words, eight companies were found to be in financial distress for the five years between 2016-2020, with four of these companies having published sustainability reports during that time, three being airline companies and one operating in the automobile sector.

Project Number

Yoktur

References

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There are 54 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Selahattin Karabınar 0000-0003-3102-979X

Buse Öktem This is me 0000-0003-4541-0313

Project Number Yoktur
Publication Date January 18, 2023
Submission Date December 30, 2021
Published in Issue Year 2022

Cite

APA Karabınar, S., & Öktem, B. (2023). SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi, 72(2), 823-845. https://doi.org/10.26650/ISTJECON2021-1051041
AMA Karabınar S, Öktem B. SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi. January 2023;72(2):823-845. doi:10.26650/ISTJECON2021-1051041
Chicago Karabınar, Selahattin, and Buse Öktem. “SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları Ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi”. İstanbul İktisat Dergisi 72, no. 2 (January 2023): 823-45. https://doi.org/10.26650/ISTJECON2021-1051041.
EndNote Karabınar S, Öktem B (January 1, 2023) SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi 72 2 823–845.
IEEE S. Karabınar and B. Öktem, “SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi”, İstanbul İktisat Dergisi, vol. 72, no. 2, pp. 823–845, 2023, doi: 10.26650/ISTJECON2021-1051041.
ISNAD Karabınar, Selahattin - Öktem, Buse. “SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları Ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi”. İstanbul İktisat Dergisi 72/2 (January 2023), 823-845. https://doi.org/10.26650/ISTJECON2021-1051041.
JAMA Karabınar S, Öktem B. SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi. 2023;72:823–845.
MLA Karabınar, Selahattin and Buse Öktem. “SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları Ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi”. İstanbul İktisat Dergisi, vol. 72, no. 2, 2023, pp. 823-45, doi:10.26650/ISTJECON2021-1051041.
Vancouver Karabınar S, Öktem B. SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi. 2023;72(2):823-45.