Sürdürülebilirlikte olgunluk: Kurumsallaşma düzeyinin etkisi

Öz

Bu çalışma, Türkiye’de halka açık şirketlerde kurumsallaşma olgunluk seviyesinin sürdürülebilirlik olgunluğu üzerindeki etkisini incelemektedir. Kurumsallaşma, örgütsel süreçlerin standartlaştırılması ve kurallar çerçevesinde yapılandırılması yoluyla istikrarı ve verimliliği artırmaktadır. Sürdürülebilirlik olgunluğu ise işletmelerin çevresel, sosyal ve ekonomik boyutları iş süreçlerine ne ölçüde entegre edebildiklerini ortaya koymaktadır. Araştırmada, Kamu Aydınlatma Platformu (KAP) verileri kullanılarak korelasyon ve regresyon analizleri gerçekleştirilmiş, kurumsallaşma ile sürdürülebilirlik olgunluğu arasındaki ilişki değerlendirilmiştir. Elde edilen bulgular, kurumsallaşma olgunluğunun sürdürülebilirlik olgunluğu üzerinde anlamlı ve pozitif bir etkisi olduğunu ve bu ilişkinin %31,2 oranında açıklayıcı güce sahip bulunduğunu göstermektedir. Ek olarak, kurumsallaşma olgunluğunun şirketler arasında genellikle yüksek ve tutarlı seviyelerde olduğu, buna karşın sürdürülebilirlik olgunluğunun daha fazla değişkenlik gösterdiği tespit edilmiştir. Bu durum, dış düzenleyici faktörlerin ve sektörel farklılıkların sürdürülebilirlik uygulamalarında belirleyici rol oynadığını ortaya koymaktadır. Uygulama açısından çalışma, işletmelerin sürdürülebilirlik performanslarını artırabilmeleri için kurumsal yapılarını güçlendirmeleri gerektiğine işaret etmektedir. Ayrıca, yetkili kurumlar tarafından oluşturulacak daha açık ve uyumlu mevzuat çerçeveleri, sürdürülebilirlik uygulamalarının sektörler arası tutarlılığını artıracağı öngörülmektedir.

Anahtar Kelimeler

• Kurumsallaşma
• Sürdürülebilirlik
• Stratejik yönetim
• Kurumsal yönetim

Maturity in sustainability: The impact of institutionalization level

Öz

This study examines the impact of institutionalization maturity on sustainability maturity among publicly traded companies in Türkiye. Institutionalization refers to the formalization and standardization of organizational practices, ensuring stability and efficiency. Sustainability maturity, on the other hand, reflects an organization's ability to integrate environmental, social and economic dimensions into its operations. Using data obtained from the Public Disclosure Platform (KAP), this research applies correlation and regression analyses to assess the relationship between institutionalization maturity and sustainability maturity. The findings reveal a significant positive relationship, with institutionalization maturity explaining 31.2% of the variation in sustainability maturity. Additionally, institutionalization maturity is consistently high across firms, whereas sustainability maturity exhibits greater variability, indicating the influence of external regulatory and industry-specific factors. The results suggest that firms aiming to enhance sustainability performance should prioritize strengthening their institutional structures. Moreover, policymakers can develop more cohesive regulatory frameworks to ensure more consistent sustainability practices across industries.

Anahtar Kelimeler

• Institutionalization
• Sustainability
• Strategic Management
• Corporate governance

Kaynakça

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