TY  - JOUR
T1  - Exploring the Non-Linear Impacts of Digital Maturity on Corporate Sustainability: New Evidence from Türkiye
TT  - Dijital Olgunluğun Kurumsal Sürdürülebilirlik Üzerindeki Doğrusal Olmayan Etkileri: Türkiye'den Yeni Kanıtlar
AU  - Aksoy, Mine
AU  - Yılmaz, Mustafa Kemal
AU  - Cengiz Tırpan, Esra
AU  - Özşahin, Mehtap
AU  - Coşkun, Erman
AU  - Uysal, Özgür
PY  - 2025
DA  - October
Y2  - 2025
DO  - 10.30784/epfad.1813705
JF  - Ekonomi Politika ve Finans Araştırmaları Dergisi
JO  - EPF Journal
PB  - Ekonomi ve Finansal Araştırmalar Derneği
WT  - DergiPark
SN  - 2587-151X
SP  - 107
EP  - 131
VL  - 10
IS  - Özel Sayı
LA  - en
AB  - This study explores the impact of digital maturity on the environmental, social, and governance (ESG) performance of Turkish companies listed on Borsa Istanbul. The analysis is based on a sample of 49 non-financial firms included in the BIST 100 Index, covering the period of 2016-2022. A digital maturity index is constructed using a text mining approach to quantify the frequency of digital-related terms in the firm’s annual reports. Panel data analysis is employed to investigate the relationship between digital maturity and ESG performance. The findings indicate that digital maturity has a significant inverse U-shaped effect on social performance, an insignificant inverse U-shaped effect on environmental performance, and an insignificant U-shaped effect on corporate governance performance. The results suggest that moderate levels of digitalization enhance social performance, whereas excessive digitalization may have an adverse effect.
KW  - Digital Maturity
KW  - Emerging Markets
KW  - ESG Performance
KW  - Sustainability
KW  - Türkiye
N2  - Bu çalışma, dijital olgunluğun Borsa İstanbul'da işlem gören Türk şirketlerinin çevresel, sosyal ve yönetişim (ÇSY) performansı üzerindeki etkisini araştırmaktadır. Analiz, BIST 100 Endeksi'nde yer alan ve 2016-2022 dönemini kapsayan 49 finansal olmayan firmadan oluşan bir örneklem temel alınarak yapılmıştır. Firmaların yıllık raporlarında dijitalleşme ile ilgili terimlerin sıklığını ölçmek için metin madenciliği yaklaşımı kullanılarak bir dijital olgunluk endeksi oluşturulmuştur. Dijital olgunluk ile ÇSY performansı arasındaki ilişkiyi araştırmak için panel veri analizi kullanılmıştır. Elde edilen bulgular, dijital olgunluğun sosyal performans üzerinde anlamlı, ters U şeklinde bir etkiye, çevresel performans üzerinde anlamsız bir ters U şeklinde etkiye ve kurumsal yönetişim performansı üzerinde anlamsız bir U şeklinde etkiye sahip olduğunu göstermektedir. Sonuçlar, orta düzeyde dijitalleşmenin sosyal performansı artırdığını, aşırı dijitalleşmenin ise olumsuz etkiye sahip olabileceğini göstermektedir
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UR  - https://doi.org/10.30784/epfad.1813705
L1  - https://dergipark.org.tr/tr/download/article-file/5375557
ER  -