CEO SÖYLEMLERİNDE KURUMSAL SÜRDÜRÜLEBİLİRLİK: ÇEVRESEL, SOSYAL VE YÖNETİŞİM BOYUTLARINA YÖNELİK NİTEL BİR ANALİZ

Year 2026, Issue: 72, 251 - 269, 19.01.2026

Pelin Karaca Kalkan

https://doi.org/10.30794/pausbed.1755849

Abstract

Ekolojik tahribat, toplumsal eşitsizlik ve kurumsal yönetişim sorunları gibi çevresel, sosyal ve yönetişim (ÇSY) konularının artması, gelişmekte olan ekonomilerde kurumlar düzeyinde sürdürülebilirlik uygulamalarının benimsenmesini ve iş süreçlerine entegrasyonunu kritik hale getirmektedir. Bu çalışma, paydaş teorisi ve imleşim teorisinden hareketle, Türk şirketlerinin üst düzey yöneticilerinin faaliyet raporu mesajlarında sürdürülebilirlik önceliklerini nasıl ilettiklerini içerik analizi yöntemiyle incelemektedir. Bu kapsamda, BIST 30 endeksindeki 28 şirketin CEO mesajları analiz edilerek, şirketlerin ÇSY boyutlarını nasıl önceliklendirdikleri belirlenmiştir. Bulgular, CEO söylemlerinde en fazla sosyal ve çevresel boyutların vurgulandığını, yönetişim boyutunun ise diğer boyutlara göre daha az yer aldığını ortaya koymaktadır. Sektörel farklılıklar da dikkat çekici olup, imalat sektörü çevresel konularda, finans sektörü ise sosyal konularda ön plana çıkmaktadır. Ayrıca yönetişim boyutundaki bazı kritik unsurların (üst düzey ücretlendirme ve yönetim kurulu çeşitliliği gibi) ihmal edildiği görülmektedir. Bu çalışma, Türkiye’deki şirketlerde CEO söylemlerinin sürdürülebilirlik stratejilerindeki rolünü vurgulayarak uygulayıcılara ve gelecek çalışmalara yönelik kapsamlı öneriler sunmaktadır.

Keywords

Kurumsal Sürdürülebilirlik , ÇSY , CEO Söylemleri , İçerik analizi , Paydaş teorisi , İmleşim teorisi , BIST 30

CORPORATE SUSTAINABILITY IN CEO LETTERS: A QUALITATIVE ANALYSIS OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DIMENSIONS

Abstract

Increasing concerns about environmental, social, and governance (ESG) issues such as ecological degradation, social inequality, and corporate governance challenges make the adoption and integration of sustainability practices at the organizational level critical, especially in emerging economies. Drawing upon stakeholder theory and signaling theory, this study examines how senior executives of Turkish companies communicate their sustainability priorities through messages in annual reports. By employing content analysis on CEO messages from 28 companies listed on Türkiye’s BIST 30 index, the study identifies how these firms prioritize ESG dimensions. Findings reveal that CEOs predominantly emphasize social and environmental dimensions, whereas the governance dimension receives relatively less attention. Sector-based differences are also notable; manufacturing firms prioritize environmental aspects, while financial institutions primarily focus on social responsibilities. Moreover, critical governance components such as executive compensation and board diversity are underrepresented. This study highlights the role of CEO discourses in sustainability strategies among Turkish companies, providing comprehensive recommendations for practitioners and future research directions.

Keywords

Corporate Sustainability , ESG , CEO Discourses , Content Analysis , Stakeholder theory , Signaling theory , BIST 30

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