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ASSESSMENT OF CORPORATE SUSTAINABILITY PERFORMANCE WITH ENTROPY AND GREY RELATIOANAL ANALYSIS: AN APPLICATION IN THE BANKING SECTOR

Year 2022, Volume: 9 Issue: 3, 2027 - 2057, 29.11.2022
https://doi.org/10.30798/makuiibf.1097637

Abstract

In this study, the integrated reports of banks operating in Turkey for 2019 were examined based on four different criteria in terms of corporate sustainability by considering the background of the Integrated Reporting Framework published by the International Integrated Reporting Network (IIRC). These criteria are known as “Corporate Sustainability Principles” and social sustainability, environmental sustainability, corporate governance sustainability, and financial sustainability. In this context, the qualitative datasets obtained from the Integrated reports of Garanti BBVA, İşbank, Türkiye Sınai ve Kalkınma, (Industrial Development Bank of Turkey), Ziraat, VakıfBank and Yapı Kredi Banks using the content analysis between 2019-2020. The qualitative datasets in terms of corporate sustainability performances of the banks were first transformed into numerical data and analyzed using the Grey Relational Analysis (GRA) method based on the Entropy approach. In conclusion, the sustainability factors of the banks operating in Turkey are environmental sustainability, social sustainability, corporate governance sustainability and financial sustainability based on their Entropy weights. In the sustainability performance, ranking results based on the Entropy weighted GRA method, Garanti BBVA was the first ranked in terms of sustainability performance.

References

  • Akçakanat, Ö., E. Hande, Aksoy, E., ve Ömürbek, V. (2017). Bankacılık sektöründe ENTROPI ve WASPAS yöntemleri ile performans değerlendirmesi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22(2), 285-300.
  • Aras, G., ve Mutlu Yıldırım, F. (2019). Entegre raporlamada çoklu sermaye öğelerini temsil eden göstergelerin belirlenmesi: Türk bankacılık sektörü örneği (Determining indicators representing multiple capitals in integrated reporting: the case of Turkish banking sector). Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 408-422.
  • Aras, G. ve Mutlu Yıldırım, F. (2022). Development of capitals in integrated reporting and weighting representative indicators with entropy approach. Social Responsibility Journal, 18 (3), 551-572.
  • Aras G. ve Sarıoğlu, (2015), Kurumsal raporlamada yeni dönem: Entegre raporlama, TÜSİAD Yayınları.
  • Aras, G., Tezcan, N., ve Furtuna, Ö. K. (2018). Çok boyutlu kurumsal sürdürülebilirlik yaklaşımı ile Türk bankacılık sektörünün değerlemesi: Kamu-Özel banka farklılaşması. Ege Akademik Bakış, 18(1), 47-61.
  • Aras, G., Tezcan, N., Furtuna, O. K., ve Kazak, E. H. (2017). Corporate sustainability measurement based on entropy weight and TOPSIS. Meditari Accountancy Research, 25(3), 391-413.
  • Aydemir, E., ve Sahin, Y. (2019). Evaluation of healthcare service quality factors using grey relational analysis in a dialysis center. Grey Systems: Theory and Application, 9(4), 433-448.
  • Basel, S., Gopakumar, K. U., ve Rao, R. P. (2021). Classification of countries based on development indices by using K-means and grey relational analysis. GeoJournal, 1-19.
  • Battaglia, M., Testa, F., Bianchi, L., Iraldo, F., ve Frey, M. (2014). Corporate social responsibility and competitiveness within SMEs of the fashion industry: Evidence from Italy and France. Sustainability, 6(2), 872-893.
  • Belas, J., Çera, G., Dvorský, J., ve Čepel, M. (2021). Corporate social responsibility and sustainability issues of small‐and medium‐sized enterprises. Corporate Social Responsibility and Environmental Management, 28(2), 721-730.
  • Berelson, B. (1952). Content analysis in communication research. Free Press
  • Brotons, J. M., ve Sansalvador, M. E. (2020). The relation between corporate social responsibility certification and financial performance: An empirical study in Spain. Corporate Social Responsibility and Environmental Management, 27(3), 1465-1477.
  • Cover, T. M., ve Thomas, J. A. (1991). Entropy, relative entropy and mutual information. Elements of information theory, 2(1), 12-13.
  • Ju-Long, D. (1982). Control Problems of Grey Systems. Systems & Control Letters, 1(5), 288–294. https://doi.org/10.1016/s0167-6911(82)80025-x
  • Ding, X., Zhao, M., Qiu, X., Wang, Y., ve Ru, Y. (2022). The optimization of mix proportion design for SCC: Experimental study and grey relational analysis. Materials, 15(4), 1305.
  • Dyllick, T., ve Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business strategy and the environment, 11(2), 130-141.
  • Ecer, F. (2019). Özel sermayeli bankaların kurumsal sürdürülebilirlik performanslarının değerlendirilmesine yönelik çok kriterli bir yaklaşım: Entropi-ARAS bütünleşik modeli. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 14(2), 365-390.
  • Eğilmez, M., (2019), “Ekonomi Nedir? Neyi İnceler?” Erişim adresi: https://www.mahfiegilmez.com/
  • European Commission Report, (2014), Report from the commission to the European Parliament and the Council, Brüksel. Erişim adresi https://eur-lex.europa.eu/.
  • Elkington J., (1997), The Triple Bottom Line. California: Sage Publications.
  • Entegre Raporlar, (2019, 2020), Entegre Raporlama Türkiye Ağı (ERTA). Erişim adresi http://www.entegreraporlamatr.org/tr/.
  • Feng C. ve Wang R., (2000), “Performance evaluation for airlines including the consideration of financial ratios”, Journal of Air Transport Management, 6(3), 133-142.
  • Freeman R., (1984), “Strategic Management: A Stakeholder Approach”. Cambridge University Press.
  • Hu, Y., Chiu, D. M., ve Lui, J. C. (2008). Entropy based adaptive flow aggregation. IEEE/ACM Transactions on Networking, 17(3), 698-711.
  • IIRC, (2020), “Towards Integrated Reporting Communicating Value in the 21st Century”. Erişim adresi https://integratedreporting.org/.
  • IIRC, (2021), “International <IR> Framework”. Erişim adresi https://www.integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf.
  • İş Bankası 2020 Entegre Raporu. Erişim adresi http://www.entegreraporlamatr.org/tr/images/pdf/Is-Bankasi-2020-Entegre-Rapor.pdf.
  • Johnson H., (1971), Business in contemporary society: Framework and issues. Belmont, CA, United States:Wadsworth Publishing Company.
  • Koçak, D., ve Özer, M. A. (2021). Comparing the quality of governance across the European Union member countries: a grey relational analysis approach. Policy Studies, 1-21.
  • Kotb Abdelrahman Radwan, E., Omar, N., ve Hussainey, K. (2021). Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt. Journal of Sustainable Finance & Investment, 1-20.
  • Kotler, P. (1991). Marketing management: Analysis, planning, implementation, and control. 7th ed. Englewood Cliffs NJ: Prentice-Hall.
  • Lu, J., Ren, L., Lin, W., He, Y., ve Streimikis, J. (2018). Policies to promote corporate social responsibility (CSR) and assessment of CSR impacts. E+M Ekonomie a Management, 22(1), 82–98. https://doi.org/10.15240/tul/001/2019-1-006
  • Malinda, M., ve Chen, J. H. (2022). The forecasting of consumer exchange-traded funds (ETFs) via grey relational analysis (GRA) and artificial neural network (ANN). Empirical Economics, 62(2), 779-823.
  • Maubane, P., Prinsloo, A., ve Van Rooyen, N. (2014). Sustainability reporting patterns of companies listed on the Johannesburg securities exchange. Public Relations Review, 40(2), 153-160.
  • Melloni, G. (2015). Intellectual capital disclosure in integrated reporting: an impression management analysis. Journal of Intellectual Capital, 16(3), 661-680.
  • Meadows, D. H., D. L. Meadows, J. Randers, W.W. Behrens III. (1972). The limits to growth. New York: Universe Books..
  • Mohr, L. A., Webb, D. J., ve Harris, K. E. (2001). Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior. Journal of Consumer affairs, 35(1), 45-72.
  • Morgan, D. L. (1993). Qualitative content analysis: a guide to paths not taken. Qualitative health research, 3(1), 112-121.
  • Neuendorf, K. A., ve Kumar, A. (2015). Content analysis. The international encyclopedia of political communication, 1-10.
  • Perrini, F. (2006). Corporate social responsibility: doing the most good for your company and your cause, Academy of Management, 20(2), 90-93.
  • Roca, L. C., ve Searcy, C. (2012). An analysis of indicators disclosed in corporate sustainability reports. Journal of cleaner production, 20(1), 103-118.
  • Santos‐Jaén, J. M., Madrid‐Guijarro, A., ve García‐Pérez‐de‐Lema, D. (2021). The impact of corporate social responsibility on innovation in small and medium‐sized enterprise s: The mediating role of debt terms and human capital. Corporate Social Responsibility and Environmental Management, 28(4), 1200-1215.
  • Scalet, S., ve Kelly, T. F. (2010). CSR rating agencies: What is their global impact?. Journal of Business Ethics, 94(1), 69-88.
  • Sobhani, F. A., Amran, A., ve Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh. Journal of Cleaner Production, 23(1), 75-85.
  • Stefanescua, C. A., Oprisora, T., Sntejudeanua, M. A., Oprisor, T., ve Sntejudeanu, M. A. (2016). An original assessment tool for transparency in the public sector based on the integrated reporting approach. Accounting and Management Information Systems, 15(3), 542.
  • Sung, P. L., Hsiao, T. Y., Huang, L., ve Morrison, A. M. (2021). The influence of green trust on travel agency intentions to promote low‐carbon tours for the purpose of sustainable development. Corporate Social Responsibility and Environmental Management.
  • Sermaye Piyasası Kurulu, Sürdürülebilirlik İlkeleri Uyum Çerçevesi (2021). Erişim adresi https://www.spk.gov.tr/Sayfa/Dosya/1332.
  • Şahin, Y., ve Aydemir, E. (2019). Akıllı telefon teknik özellik önem derecelerinin AHP ağırlıklı gri ilişkisel analizi yöntemi ile belirlenmesi. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 14(1), 225-238.
  • Şahin, Y., ve Aydemir, E. (2022). A Comprehensive Solution Approach for CNC Machine Tool Selection Problem. Informatica, 33(1), 81-108.
  • Turhan, T., ve Aydemir, E. (2021). A Financial Ratio Analysis on BIST Information and Technology Index (XUTEK) Using AHP-weighted Grey Relational Analysis. Düzce Üniversitesi Bilim ve Teknoloji Dergisi, 9(6), 195-209.
  • Türkiye İç Denetim Enstitüsü (TİDE), (2021), Entegre Raporlama Türkiye Ağı TİDEx Söyleşiler: “Kurumsal Raporlamada Yeni Dönem”, çevrimiçi konferans.
  • United Nations Development Programme. UNDP. (2016), “Sustainable development goals:”, Erişim adresi https://www.undp.org/sustainable-development-goals
  • United Nations Global Compact (UN Global Compact) (2021), “Social Sustainability”. Erişim adresi https://www.unglobalcompact.org/what-is-gc/our-work/social.
  • Weber, O. (2016). The sustainability performance of Chinese Banks: Institutional impact. Available at SSRN 2752439.
  • Webster Jr, F. E. (1975). Determining the characteristics of the socially conscious consumer. Journal of consumer research, 2(3), 188-196.
  • Weng, L., Zhang, Q., Lin, Z., ve Wu, L. (2021). Harnessing heterogeneous social networks for better recommendations: A grey relational analysis approach. Expert Systems with Applications, 174, 114771.
  • White, A. (2010). The five capitals of integrated reporting: Toward a holistic architecture for corporate disclosure. The Landscape of Integrated Reporting, Cambridge: Harvard Business School, 29-32.
  • Wood, D. J. (1991). Social issues in management: Theory and research in corporate social performance. Journal of Management, 17(2), 383-406.
  • Yang, Y., ve Stohl, C. (2020). The (in) congruence of measures of corporate social responsibility performance and stakeholder measures of corporate social responsibility reputation. Corporate Social Responsibility and Environmental Management, 27(2), 969-981.
  • Zhang, H., Gu, C. L., Gu, L. W., ve Zhang, Y. (2011). The evaluation of tourism destination competitiveness by TOPSIS & information entropy–A case in the Yangtze River Delta of China. Tourism Management, 32(2), 443-451.

KURUMSAL SÜRDÜRÜLEBİLİRLİK PERFORMANSININ ENTROPİ VE GRİ İLİŞKİSEL ANALİZİ İLE DEĞERLENDİRİLMESİ: BANKACILIK SEKTÖRÜNDE BİR UYGULAMA

Year 2022, Volume: 9 Issue: 3, 2027 - 2057, 29.11.2022
https://doi.org/10.30798/makuiibf.1097637

Abstract

Bu çalışmada Uluslararası Entegre Raporlama Ağı’nın (IIRC) yayınlamış olduğu Entegre Raporlama Çerçevesi ele alınarak, Türkiye’de faaliyet gösteren bankaların 2019 yılına ait Entegre raporları, “Kurumsal Sürdürülebilirlik İlkeleri” olarak bilinen; sosyal sürdürülebilirlik, çevresel sürdürülebilirlik, kurumsal yönetim sürdürülebilirliği ve finansal sürdürülebilirlik ile incelenmiştir. Bu bağlamda 2019-2020 yılları arasında Entegre rapor yayınlayan; Garanti BBVA, İş Bankası, Türkiye Sınai ve Kalkınma Bankası, Ziraat Bankası, VakıfBank ve Yapı Kredi Bankası’na ait Entegre raporlardan, içerik analizi yöntemiyle nitel veriler elde edilmiştir. Elde edilen nitel veriler, sayısal verilere dönüştürülerek çok kriterli karar verme yöntemlerinden, Entropi yöntemine dayalı Gri İlişkisel Analiz (GİA) yöntemiyle bankalar için kurumsal sürdürülebilirlik performansları değerlendirilmiştir. Analiz sonuçları değerlendirildiğinde, Türkiye’de faaliyet gösteren bankaların sürdürülebilirlik faktörleri Entropi ağırlıklarına göre sırasıyla; çevresel sürdürülebilirlik, sosyal sürdürülebilirlik, kurumsal ve finansal sürdürülebilirlik olarak elde edilmiştir. Entropi ağırlıklı GİA yönteminden elde edilen sürdürülebilirlik performans sıralaması sonuçlarında ise Garanti BBVA'nın ilk sırada olduğu sonucuna ulaşılmıştır.

References

  • Akçakanat, Ö., E. Hande, Aksoy, E., ve Ömürbek, V. (2017). Bankacılık sektöründe ENTROPI ve WASPAS yöntemleri ile performans değerlendirmesi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22(2), 285-300.
  • Aras, G., ve Mutlu Yıldırım, F. (2019). Entegre raporlamada çoklu sermaye öğelerini temsil eden göstergelerin belirlenmesi: Türk bankacılık sektörü örneği (Determining indicators representing multiple capitals in integrated reporting: the case of Turkish banking sector). Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 408-422.
  • Aras, G. ve Mutlu Yıldırım, F. (2022). Development of capitals in integrated reporting and weighting representative indicators with entropy approach. Social Responsibility Journal, 18 (3), 551-572.
  • Aras G. ve Sarıoğlu, (2015), Kurumsal raporlamada yeni dönem: Entegre raporlama, TÜSİAD Yayınları.
  • Aras, G., Tezcan, N., ve Furtuna, Ö. K. (2018). Çok boyutlu kurumsal sürdürülebilirlik yaklaşımı ile Türk bankacılık sektörünün değerlemesi: Kamu-Özel banka farklılaşması. Ege Akademik Bakış, 18(1), 47-61.
  • Aras, G., Tezcan, N., Furtuna, O. K., ve Kazak, E. H. (2017). Corporate sustainability measurement based on entropy weight and TOPSIS. Meditari Accountancy Research, 25(3), 391-413.
  • Aydemir, E., ve Sahin, Y. (2019). Evaluation of healthcare service quality factors using grey relational analysis in a dialysis center. Grey Systems: Theory and Application, 9(4), 433-448.
  • Basel, S., Gopakumar, K. U., ve Rao, R. P. (2021). Classification of countries based on development indices by using K-means and grey relational analysis. GeoJournal, 1-19.
  • Battaglia, M., Testa, F., Bianchi, L., Iraldo, F., ve Frey, M. (2014). Corporate social responsibility and competitiveness within SMEs of the fashion industry: Evidence from Italy and France. Sustainability, 6(2), 872-893.
  • Belas, J., Çera, G., Dvorský, J., ve Čepel, M. (2021). Corporate social responsibility and sustainability issues of small‐and medium‐sized enterprises. Corporate Social Responsibility and Environmental Management, 28(2), 721-730.
  • Berelson, B. (1952). Content analysis in communication research. Free Press
  • Brotons, J. M., ve Sansalvador, M. E. (2020). The relation between corporate social responsibility certification and financial performance: An empirical study in Spain. Corporate Social Responsibility and Environmental Management, 27(3), 1465-1477.
  • Cover, T. M., ve Thomas, J. A. (1991). Entropy, relative entropy and mutual information. Elements of information theory, 2(1), 12-13.
  • Ju-Long, D. (1982). Control Problems of Grey Systems. Systems & Control Letters, 1(5), 288–294. https://doi.org/10.1016/s0167-6911(82)80025-x
  • Ding, X., Zhao, M., Qiu, X., Wang, Y., ve Ru, Y. (2022). The optimization of mix proportion design for SCC: Experimental study and grey relational analysis. Materials, 15(4), 1305.
  • Dyllick, T., ve Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business strategy and the environment, 11(2), 130-141.
  • Ecer, F. (2019). Özel sermayeli bankaların kurumsal sürdürülebilirlik performanslarının değerlendirilmesine yönelik çok kriterli bir yaklaşım: Entropi-ARAS bütünleşik modeli. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 14(2), 365-390.
  • Eğilmez, M., (2019), “Ekonomi Nedir? Neyi İnceler?” Erişim adresi: https://www.mahfiegilmez.com/
  • European Commission Report, (2014), Report from the commission to the European Parliament and the Council, Brüksel. Erişim adresi https://eur-lex.europa.eu/.
  • Elkington J., (1997), The Triple Bottom Line. California: Sage Publications.
  • Entegre Raporlar, (2019, 2020), Entegre Raporlama Türkiye Ağı (ERTA). Erişim adresi http://www.entegreraporlamatr.org/tr/.
  • Feng C. ve Wang R., (2000), “Performance evaluation for airlines including the consideration of financial ratios”, Journal of Air Transport Management, 6(3), 133-142.
  • Freeman R., (1984), “Strategic Management: A Stakeholder Approach”. Cambridge University Press.
  • Hu, Y., Chiu, D. M., ve Lui, J. C. (2008). Entropy based adaptive flow aggregation. IEEE/ACM Transactions on Networking, 17(3), 698-711.
  • IIRC, (2020), “Towards Integrated Reporting Communicating Value in the 21st Century”. Erişim adresi https://integratedreporting.org/.
  • IIRC, (2021), “International <IR> Framework”. Erişim adresi https://www.integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf.
  • İş Bankası 2020 Entegre Raporu. Erişim adresi http://www.entegreraporlamatr.org/tr/images/pdf/Is-Bankasi-2020-Entegre-Rapor.pdf.
  • Johnson H., (1971), Business in contemporary society: Framework and issues. Belmont, CA, United States:Wadsworth Publishing Company.
  • Koçak, D., ve Özer, M. A. (2021). Comparing the quality of governance across the European Union member countries: a grey relational analysis approach. Policy Studies, 1-21.
  • Kotb Abdelrahman Radwan, E., Omar, N., ve Hussainey, K. (2021). Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt. Journal of Sustainable Finance & Investment, 1-20.
  • Kotler, P. (1991). Marketing management: Analysis, planning, implementation, and control. 7th ed. Englewood Cliffs NJ: Prentice-Hall.
  • Lu, J., Ren, L., Lin, W., He, Y., ve Streimikis, J. (2018). Policies to promote corporate social responsibility (CSR) and assessment of CSR impacts. E+M Ekonomie a Management, 22(1), 82–98. https://doi.org/10.15240/tul/001/2019-1-006
  • Malinda, M., ve Chen, J. H. (2022). The forecasting of consumer exchange-traded funds (ETFs) via grey relational analysis (GRA) and artificial neural network (ANN). Empirical Economics, 62(2), 779-823.
  • Maubane, P., Prinsloo, A., ve Van Rooyen, N. (2014). Sustainability reporting patterns of companies listed on the Johannesburg securities exchange. Public Relations Review, 40(2), 153-160.
  • Melloni, G. (2015). Intellectual capital disclosure in integrated reporting: an impression management analysis. Journal of Intellectual Capital, 16(3), 661-680.
  • Meadows, D. H., D. L. Meadows, J. Randers, W.W. Behrens III. (1972). The limits to growth. New York: Universe Books..
  • Mohr, L. A., Webb, D. J., ve Harris, K. E. (2001). Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior. Journal of Consumer affairs, 35(1), 45-72.
  • Morgan, D. L. (1993). Qualitative content analysis: a guide to paths not taken. Qualitative health research, 3(1), 112-121.
  • Neuendorf, K. A., ve Kumar, A. (2015). Content analysis. The international encyclopedia of political communication, 1-10.
  • Perrini, F. (2006). Corporate social responsibility: doing the most good for your company and your cause, Academy of Management, 20(2), 90-93.
  • Roca, L. C., ve Searcy, C. (2012). An analysis of indicators disclosed in corporate sustainability reports. Journal of cleaner production, 20(1), 103-118.
  • Santos‐Jaén, J. M., Madrid‐Guijarro, A., ve García‐Pérez‐de‐Lema, D. (2021). The impact of corporate social responsibility on innovation in small and medium‐sized enterprise s: The mediating role of debt terms and human capital. Corporate Social Responsibility and Environmental Management, 28(4), 1200-1215.
  • Scalet, S., ve Kelly, T. F. (2010). CSR rating agencies: What is their global impact?. Journal of Business Ethics, 94(1), 69-88.
  • Sobhani, F. A., Amran, A., ve Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh. Journal of Cleaner Production, 23(1), 75-85.
  • Stefanescua, C. A., Oprisora, T., Sntejudeanua, M. A., Oprisor, T., ve Sntejudeanu, M. A. (2016). An original assessment tool for transparency in the public sector based on the integrated reporting approach. Accounting and Management Information Systems, 15(3), 542.
  • Sung, P. L., Hsiao, T. Y., Huang, L., ve Morrison, A. M. (2021). The influence of green trust on travel agency intentions to promote low‐carbon tours for the purpose of sustainable development. Corporate Social Responsibility and Environmental Management.
  • Sermaye Piyasası Kurulu, Sürdürülebilirlik İlkeleri Uyum Çerçevesi (2021). Erişim adresi https://www.spk.gov.tr/Sayfa/Dosya/1332.
  • Şahin, Y., ve Aydemir, E. (2019). Akıllı telefon teknik özellik önem derecelerinin AHP ağırlıklı gri ilişkisel analizi yöntemi ile belirlenmesi. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 14(1), 225-238.
  • Şahin, Y., ve Aydemir, E. (2022). A Comprehensive Solution Approach for CNC Machine Tool Selection Problem. Informatica, 33(1), 81-108.
  • Turhan, T., ve Aydemir, E. (2021). A Financial Ratio Analysis on BIST Information and Technology Index (XUTEK) Using AHP-weighted Grey Relational Analysis. Düzce Üniversitesi Bilim ve Teknoloji Dergisi, 9(6), 195-209.
  • Türkiye İç Denetim Enstitüsü (TİDE), (2021), Entegre Raporlama Türkiye Ağı TİDEx Söyleşiler: “Kurumsal Raporlamada Yeni Dönem”, çevrimiçi konferans.
  • United Nations Development Programme. UNDP. (2016), “Sustainable development goals:”, Erişim adresi https://www.undp.org/sustainable-development-goals
  • United Nations Global Compact (UN Global Compact) (2021), “Social Sustainability”. Erişim adresi https://www.unglobalcompact.org/what-is-gc/our-work/social.
  • Weber, O. (2016). The sustainability performance of Chinese Banks: Institutional impact. Available at SSRN 2752439.
  • Webster Jr, F. E. (1975). Determining the characteristics of the socially conscious consumer. Journal of consumer research, 2(3), 188-196.
  • Weng, L., Zhang, Q., Lin, Z., ve Wu, L. (2021). Harnessing heterogeneous social networks for better recommendations: A grey relational analysis approach. Expert Systems with Applications, 174, 114771.
  • White, A. (2010). The five capitals of integrated reporting: Toward a holistic architecture for corporate disclosure. The Landscape of Integrated Reporting, Cambridge: Harvard Business School, 29-32.
  • Wood, D. J. (1991). Social issues in management: Theory and research in corporate social performance. Journal of Management, 17(2), 383-406.
  • Yang, Y., ve Stohl, C. (2020). The (in) congruence of measures of corporate social responsibility performance and stakeholder measures of corporate social responsibility reputation. Corporate Social Responsibility and Environmental Management, 27(2), 969-981.
  • Zhang, H., Gu, C. L., Gu, L. W., ve Zhang, Y. (2011). The evaluation of tourism destination competitiveness by TOPSIS & information entropy–A case in the Yangtze River Delta of China. Tourism Management, 32(2), 443-451.
There are 60 citations in total.

Details

Primary Language Turkish
Journal Section Research Articles
Authors

Betül Doğan 0000-0002-5620-1560

Muhammet Burak Kılıç 0000-0002-9597-1576

Early Pub Date November 27, 2022
Publication Date November 29, 2022
Submission Date April 2, 2022
Published in Issue Year 2022 Volume: 9 Issue: 3

Cite

APA Doğan, B., & Kılıç, M. B. (2022). KURUMSAL SÜRDÜRÜLEBİLİRLİK PERFORMANSININ ENTROPİ VE GRİ İLİŞKİSEL ANALİZİ İLE DEĞERLENDİRİLMESİ: BANKACILIK SEKTÖRÜNDE BİR UYGULAMA. Mehmet Akif Ersoy Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 9(3), 2027-2057. https://doi.org/10.30798/makuiibf.1097637