TY  - JOUR
T1  - ÇEVRESEL, SOSYAL VE YÖNETİŞİM (ESG) PERFORMANSININ SERMAYE YAPISI ÜZERİNDEKİ ETKİSİ:  BRICS-T ÜLKELERİ ÜZERİNE BİR İNCELEME
TT  - THE IMPACT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE ON CAPITAL STRUCTURE: A STUDY ON BRICS-T COUNTRIES
AU  - Kalyoncu, Cengiz
AU  - Tansel Çetin, Ayşe
PY  - 2024
DA  - December
Y2  - 2024
DO  - 10.18825/iremjournal.1515502
JF  - International Review of Economics and Management
JO  - IREM
PB  - Gökhan ÖZER
WT  - DergiPark
SN  - 2148-3493
SP  - 90
EP  - 112
VL  - 12
IS  - 1
LA  - tr
AB  - İşletmelerin çevresel, sosyal ve yönetişim (ESG) alanlarında göstermiş olduğu performans başta yatırımcılar olmak üzere diğer tüm paydaşları etkilemekte ve bunun sonucu olarak işletmelerin finansal yapıları bu durumdan etkilenmektedir. Bu çalışmanın amacı çevresel, sosyal ve yönetişim performansının sermaye yapısı üzerindeki etkisini incelemektir. Bu amaç doğrultusunda, BRICS-T ülkelerinde (Brezilya, Rusya, Hindistan, Çin Halk Cumhuriyeti, Güney Afrika ve Türkiye) finansal sektör dışında faaliyet gösteren firmaların 2014-2021 yılları arası verileri dikkate alınmış ve toplam 6230 firma-yıl gözlemi üzerinden panel veri analizi yapılmıştır. Çalışma sonucunda çevresel performans skoru, sosyal performans skoru ve ESG skorunun uzun vadeli borç oranını negatif yönde ve istatistiksel olarak anlamlı şekilde etkilediği sonucuna ulaşılmıştır. Ancak, yönetişim performans skorunun uzun vadeli borç oranı üzerindeki etkisi istatistiksel olarak anlamsız bulunmuştur.
KW  - Kurumsal Sürdürülebilirlik
KW  - ESG Performansı
KW  - Sermaye Yapısı
KW  - Kurumsal Sosyal Sorumluluk
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UR  - https://doi.org/10.18825/iremjournal.1515502
L1  - https://dergipark.org.tr/tr/download/article-file/4067553
ER  -