BANKACILIK SEKTÖRÜNÜN SÜRDÜRÜLEBİLİRLİK RAPORLARININ SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNİN ÜÇ BOYUTU AÇISINDAN ENTEGRASYONUNUN ANALİZİ

Öz

Bu çalışma Sürdürülebilir Kalkınma Hedefleri'nin (SKH) bankacılık sektörüne entegrasyonunu araştırmaktadır. Bu amaçla, 100 bankanın 2015 ve 2022 yıllarını kapsayan yıllık ve entegre sürdürülebilirlik raporları incelenmiştir. Çalışmada SKA raporlarının analizi, Üçlü Sonuç Çizgisi (TBL) yaklaşımı kullanılarak sürdürülebilirliğin üç temel boyutu olan ekonomik, sosyal ve çevresel açıdan yapılmıştır. Aynı zamanda doğal dil işleme (NLP) ve metin analizi tekniklerinin kullanıldığı çalışma, kamu ve özel bankaların raporlama eğilimlerine odaklanarak sürdürülebilir entegre raporlar açısından iki banka türü arasındaki farkları ortaya koymaktadır. Sosyal ve çevresel boyutlar açısından kamu bankalarının SKA hedeflerini raporlarında daha yüksek düzeyde kullandıkları; ancak ekonomik boyuttan bakıldığında sürdürülebilirlik raporlamasında kamu ve özel bankalar arasında anlamlı bir fark olmadığı sonucuna ulaşılmıştır. Tüm bulgular değerlendirildiğinde, bankacılık sektöründe sürdürülebilirlik raporlamasına yönelik çerçevelerin, raporlara ilişkin politikaların geliştirilmesi ve teknolojik yeniliklerin takip edilmesinin raporlama uygulamalarını daha hızlı ve doğru hale getireceği düşünülmektedir. Aynı zamanda bankaların son yıllarda SKH hedeflerine ulaşılmasına önemli ölçüde artan katkıları da çalışmanın dikkat çekici bir diğer noktasıdır. Tüm bu sonuçlar, sürdürülebilir kalkınma hedefleri ve bankacılık sektörünün son yıllardaki yakın ilişkisi ile ilgilenen politika yapıcılar, uygulayıcılar ve literatür için değerli katkılar olarak görülmektedir.

Anahtar Kelimeler

• Sürdürülebilir Kalkınma Amaçları (SKA)
• Bankacılık Sektörü
• Kamu ve Özel Bankalar
• Sürdürülebilirlik Raporlaması
• Doğal Dil İşleme (NLP)

ANALYZING THE INTEGRATION OF SUSTAINABILITY REPORTS OF THE BANKING SECTOR IN TERMS OF THREE DIMENSIONS OF SUSTAINABLE DEVELOPMENT GOALS

Öz

This study investigates the integration of the Sustainable Development Goals (SDGs) in the banking sector. For this purpose, the annual and integrated sustainability reports of the 100 banks were examined, covering the years 2015 and 2022. In the study, the analysis of the SDG reports was conducted in terms of the three fundamental dimensions of sustainability: economic, social, and environmental, using the Triple Bottom Line (TBL) approach. At the same time, the study, which employs natural language processing (NLP) and text analysis techniques, focuses on the reporting trends of public and private banks, revealing the differences between the two types of banks in terms of sustainable integrated reports. In terms of social and environmental dimensions, public banks use SDG targets at a higher level in their reports; however, when viewed from an economic dimension, it has been concluded that there is no significant difference between public and private banks in sustainability reporting. When all the findings are evaluated, it is believed that the frameworks for sustainability reporting in the banking sector, developing policies about reports, and following technological innovations will make reporting practices faster and more accurate. At the same time, the banks' significantly increasing contributions to achieving the SDG goals in recent years is also a remarkably noteworthy point of value. All these results are seen as valuable insights for policymakers, practitioners, and literature interested in sustainable development goals and the close relationship with the banking sector in recent years.

Anahtar Kelimeler

• Sustainable Development Goals (SDGs)
• Banking Sector
• Public and Private Banks
• Sustainability Reporting
• Natural Language Processing (NLP)

Kaynakça

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