SÜRDÜRÜLEBİLİRLİK ENDEKSİNDEKİ FİRMALARIN KURUMSAL SOSYAL PERFORMANS SKORLARI

Year 2021, , 48 - 60, 31.03.2021

Sinem Ateş

https://doi.org/10.31460/mbdd.744584

Abstract

Bu çalışma, Borsa İstanbul Sürdürülebilirlik Endeksi (BIST SI) üyeliği ile genel çevresel, sosyal ve yönetişim (ESG) puanlarının temsil ettiği kurumsal sosyal performans arasındaki bağlantıyı incelemiştir. Bu amaçla, Borsa İstanbul'da listelenen firmaların 2014-2018 yıllarına ait verilerini analiz etmek için panel veri yöntemleri kullanılmıştır. Araştırma sonuçları, BIST SI üyesi olan firmaların, BIST SI üyesi olmayan firmalara kıyasla, firma büyüklüğü, finansal risk, karlılık ve sermaye harcamaları değişkenleri kontrol altında tutulduğunda dahi, daha yüksek ESG performans puanlarına sahip olduklarını göstermiştir.

Keywords

Sürdürülebilirlik Endeksi, Kurumsal Sosyal Performans, ESG Performans Skorları

CORPORATE SOCIAL PERFORMANCE SCORES OF THE FIRMS IN SUSTAINABILITY INDEX

Abstract

This study examined the link between the membership of the Borsa Istanbul Sustainability Index (BIST SI) and corporate social performance proxied by the overall environmental, social, and governance (ESG) scores. Based on this purpose, panel data methods were used to analyze the data of the listed firms in Borsa Istanbul for the years between 2014 – 2018. The main results suggest that compared to their counterparts, the firms included in the BIST SI have higher performance in ESG issues even when controlling for the firm size, financial risk, profitability, and capital expenditures.

Keywords

Sustainability Index, Corporate Social Performance, ESG Performance Scores

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