Sürdürülebilirlik Raporlaması ve Bağımsız Güvence Kararlarının Belirleyicileri

Year 2022, Volume: 17 Issue: 3, 862 - 892, 01.12.2022

Hüseyin Temiz Yasin Şeker Fevzi Serkan Özdemir

https://doi.org/10.17153/oguiibf.1147346

Cited By: 1

Abstract

Öz
Bu çalışmanın amacı Borsa İstanbul’da, BIST TÜM Endeksinde işlem gören işletmeler özelinde, işletmelerin sürdürülebilirlik raporu yayımlama ve bu raporlara bağımsız güvence hizmeti alma kararlarında etkili olan faktörleri incelemektir. 2010-2020 dönemine ait veri seti üzerinden, fark testleri ve lojistik regresyon analizleri ile işletme büyüklüğü, borçluluk oranı, kârlılık, yönetim kurulu büyüklüğü, yönetim kurulu kadın üye oranı ve sürdürülebilirlik performansının sürdürülebilirlik raporu yayımlama olasılıklarını anlamlı bir şekilde artırdığı; benzer şekilde işletme büyüklüğü ve borçluluk oranı, yönetim kurulu kadın üye oranı ve sürdürülebilirlik performansının işletmelerin sürdürülebilirlik raporlarına bağımsız güvence hizmeti alma olasılıklarını pozitif yönde etkilediği sonucuna ulaşılmıştır.

Keywords

Sürdürülebilirlik, Sürdürülebilirlik Raporu, Bağımsız Güvence, ESG Performansı, Kurumsal Yönetim

Determinants of Sustainability Reporting and Independent Assurance Decisions

Abstract

This study aims to investigate the factors that affect the firms' decision to release sustainability reports and to have external assurance for these reports, specific to the firms that are traded in the BIST ALL Index in Borsa Istanbul. The investigation period of the study covers the period of 2010-2020 and difference tests and logistic regression methods are utilized. The findings reveal that firm size, leverage, profitability, board size, board gender diversity and sustainability performance significantly increase the probability of releasing sustainability report. As for external assurance, it is observed that firm size, leverage, board gender diversity and sustainability performance positively affect the probability of having external assurance for the sustainability reports of the firms.

Keywords

Sustainability, Sustainability Report, Independent Assurance, ESG Performance, Corporate Governance

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