SÜRDÜRÜLEBİLİRLİĞİN FİRMA PERFORMANSI ÜZERİNDEKİ ETKİSİ VE ENDÜSTRİNİN BU İLİŞKİDEKİ ROLÜ

Year 2025, Issue: 46, 125 - 138, 12.02.2025

Özlem Özen

https://doi.org/10.18092/ulikidince.1562003

Abstract

Bu çalışmanın amacı sürdürülebilirliğin firma performansı üzerindeki etkisini ve firma endüstrisinin sürdürülebilirlik ve firma performansı arasındaki ilişkide düzenleyici rolünü incelemektedir. Sürdürülebilirliğin firma performansı üzerindeki etkisi önceki çalışmalarda kapsamlı olarak ele alınmıştır; ancak, firmaların sürdürülebilirlik aktivitelerinin performansları üzerindeki etkisinin firmanın faaliyette bulunduğu endüstriye bağlı olarak değişip değişmediği yeterince incelenmemiştir. Bu çalışma, sürdürülebilirlik, firma performansı ve endüstri arasındaki ilişkileri ele alarak yazındaki bu boşluğu doldurmayı amaçlamaktadır. Çalışmada, Kamuyu Aydınlatma Platformu’ndan firma düzeyinde elde edilen veri regresyon yöntemi ile analiz edilmiştir. Bulgulara göre, sürdürülebilirliğin firma performansını olumlu yönde etkilediği gözlemlenmiştir. Ancak, firma endüstrisinin sürdürülebilirlik ve firma performansı arasındaki ilişkide düzenleyici etkisinin olmadığı sonucuna varılmıştır. Bu çalışma, gelişmekte olan bir ekonomide, sürdürülebilirliğin firma performansına etkisini ve endüstrinin sürdürülebilirlik ve firma performansı arasındaki ilişkide düzenleyici rolünü inceleyerek önceki yazını ilerletmeyi amaçlamaktadır.

Keywords

Sürdürülebilirlik, Firma Performansı, Endüstri

THE IMPACT OF SUSTAINABILITY ON FIRM PERFORMANCE AND THE ROLE OF INDUSTRY IN THIS RELATIONSHIP

Abstract

The aim of this paper is to investigate the impact of sustainability on firm performance, along with the moderating role of industry in this relationship. While earlier work has examined the effect of sustainability on firm performance, whether the impact of firms’ sustainability efforts on firm performance differs depending on the industry has largely been ignored. This paper aims to fill this research gap by considering the relations between sustainability, firm performance and industry. The firm level data are obtained from Public Disclosure Platform. The hypotheses are tested using hierarchical ordinary least squares (OLS) regression. The findings show that sustainability has a positive impact on firm performance. However, industry does not moderate the relationship between sustainability and firm performance. This study aims to advance the prior research on sustainability by examining whether firms’ sustainability practices enhance their performance, and whether industry has an impact on this relationship in an emerging economy.

Keywords

Sustainability, Firm Performance, Industry

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