ÇEŞİTLENDİRİLMİŞ YÖNETİM KURULUNUN DENETÇİ SEÇİMİ, KURUMSAL YÖNETİM VE SÜRDÜRÜLEBİLİRLİK İLE İLİŞKİSİ: BİST100 ŞİRKETLERİ ÜZERİNE BİR UYGULAMA

Abstract

Geçtiğimiz yüzyılda kadın haklarında büyük ilerleme kaydedilmesine rağmen, bugün hâlâ iyileştirme yapılmasına ihtiyaç duyulmaktadır; halka açık şirketlerdeki kadınlar yönetim kurulunda yeterli oranda temsil edilmemektedirler. Bu çalışmanın amacı, çeşitlendirilmiş bir yönetim kurulunun olmasının halka açık şirketlerin denetçi seçimi, kurumsal yönetim ve kurumsal sürdürülebilirlik uygulamaları ile istatistiksel olarak anlamlı bir ilişkiye sahip olduğunu göstermektir. Uygunluk raporlarında yayınlanan kurumsal yönetim notları dikkate alınmakta ve firmalar eğer Borsa İstanbul’un sürdürülebilirlik endeksinde yer alıyorlarsa kurumsal sürdürülebilirlik alanında başarılı olarak ölçülmektedir. Araştırma yöntemi olarak yazar bu şirketlerin bağımsız denetçi seçimini ve kurul yapısını istatistiksel olarak karşılaştırmıştır.

Keywords

• Cam Tavan
• Bağımsız Denetçi
• Sürdürülebilirlik Endeksi

THE RELATIONSHIP BETWEEN DIVERSIFIED BOARD OF DIRECTORS, AUDITOR SELECTION, CORPORATE GOVERNANCE AND SUSTAINABILITY: AN APPLICATION ON BORSA ISTANBUL COMPANIES

Abstract

Even though much progress has been made in women’s rights in the past century, there is still room for improvement, as today women are not justifiably represented in the board of directors in publicly held corporations. The purpose of this study is to show that having a diversified board of directors has a statistically meaningful relationship with the auditor choice, corporate governance, and corporate sustainability applications of publicly held corporations. To measure the level of good corporate governance, the corporate governance grades in compliance reports are taken into account, and corporate sustainability is measured as successful if Borsa Istanbul includes the corporation in the sustainability index. As the research method, the author statistically compares the independent auditor choice of these corporations and Board structure. 

Keywords

• Glass Ceiling
• Independent Auditor
• Sustainability Index

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