GREEN TRANSITION FOR THE SERVICE INDUSTRY: DETERMINATION OF PRIORITY ACTIONS BASED ON BALANCED SCORECARD BY HYBRID FUZZY SIWEC-TOPSIS METHOD

Yıl 2026, Cilt: 24 Sayı: 59, 92 - 124, 24.01.2026

Halil Yorulmaz

https://doi.org/10.35408/comuybd.1596037

Öz

As concerns about environmental sustainability deepen, demands for green transition increase. In this context, regulations on environmental sustainability are mostly aimed at the manufacturing sector or large companies. Service sector SMEs, which lie outside strong regulatory frameworks, must respond to these demands in the context of stakeholder theory. However, studies indicate that SMEs, perceived to have low individual environmental impacts, exert high collective impacts. In addition, green transition offers a path of resilience for structurally vulnerable SMEs. SMEs need simplified standards or unique solutions for the green transition. Based on the question of which steps should be taken first regarding the green transition, which includes a comprehensive list of practices and the necessity of creating a roadmap, this study aims to provide guidelines for professional services industry SMEs to select the optimum green transition practices based on the balanced scorecard framework. The steps to be taken within the scope of green transition are considered a decision problem in a holistic context covering financial, stakeholder, business process, employee, and environmental performance metrics. The fuzzy SIWEC method was preferred to determine the importance of the balanced scorecard performance metrics. The fuzzy TOPSIS method was selected to choose the optimal green transition practices. The findings show that operational arrangements constitute the most critical green transition practice. Then, it is followed by employee awareness training, sustainability reports, and environmental impact assessments, which have similar weight values. Environmental corporate social responsibility (CSR) activities are of the lowest importance. In a field where information flow is limited, the holistic perspective on the subject and the method used constitute the originality and contribution of the study.

Anahtar Kelimeler

Green transition , Service industry , SME , Multi-criteria decision making , SIWEC

HİZMET SEKTÖRÜ İÇİN YEŞİL DÖNÜŞÜM: ÖNCELİKLİ EYLEMLERİN DENGELİ PUAN KARTINA DAYALI OLARAK HİBRİT BULANIK SIWEC-TOPSIS YÖNTEMİ İLE BELİRLENMESİ

Öz

Çevresel sürdürülebilirliğe yönelik endişeler derinleşirken, endüstrilerin yeşil dönüşümüne ilişkin talepler de artmaktadır. Bu doğrultuda, çevresel sürdürülebilirliğe yönelik mevzuat çoğunlukla imalat sektörüne ya da büyük firmalara yöneliktir. Mevzuatın güçlü olduğu çemberin dışında kalan hizmet sektörü KOBİ’leri ise, paydaş teorisi bağlamında bu taleplere yanıt vermek durumundadır. Bununla birlikte bilimsel çalışmalar, tekil olarak düşünüldüğünde çevresel etkileri düşük gibi algılanan KOBİ’lerin, toplu olarak ele alındıklarında çevresel etkilerinin yüksekliğine işaret etmektedir. Bunların yanı sıra çeşitli zayıflıkları ve kırılganlıkları olan KOBİ’ler için yeşil dönüşüm, bir dayanıklılık yolu sunmaktadır. KOBİ’ler yeşil dönüşüm konusunda basitleştirilmiş standartlara ya da özel çözümlere ihtiyaç duymaktadırlar. Geniş bir uygulama listesini içeren yeşil dönüşüme ilişkin, öncelikli olarak hangi adımların atılması gerektiği sorunsalından ve yol haritası oluşturulması gerekliliğinden hareketle bu çalışmada, mesleki hizmetler sektörü KOBİ’leri için, dengeli puan kartı çerçevesini temel alarak optimum yeşil dönüşüm uygulamalarının seçilmesine ilişkin yönerge sunulması amaçlanmaktadır. Mesleki hizmetler sektöründe faaliyet gösteren KOBİ’ler için yeşil dönüşüm kapsamında atılacak adımlar, finansal, paydaş, iş süreci, çalışan ve çevresel performans metriklerini kapsayan bütüncül bağlamda bir karar problemi olarak ele alınmaktadır. Dengeli puan kartı performans ölçütlerinin önemini belirlemek için bulanık SIWEC yöntemi tercih edilmiştir. Optimum yeşil dönüşüm uygulamalarını seçmek için ise bulanık TOPSIS yöntemi seçilmiştir. Bulgular, operasyonel düzenlemelerin yeşil dönüşüm uygulamaları arasında en kritik araç olduğunu göstermektedir. Operasyonel düzenlemelerin ağırlık değeri görece en yüksektir. Ardından, benzer ağırlık değerlerine sahip olan çalışan farkındalık eğitimleri, sürdürülebilirlik raporları ve çevresel etki değerlendirmeleri gelmektedir. Çevresel kurumsal sosyal sorumluluk (KSS) faaliyetleri ise en düşük öneme sahip uygulamadır. Bilgi akışının sınırlı olduğu bir alanda konuya ilişkin bütüncül bakış açısı ve kullanılan yöntem çalışmanın özgünlüklerini ve katkılarını oluşturmaktadır.

Anahtar Kelimeler

Yeşil dönüşüm , Hizmet sektörü , KOBİ , Çok kriterli karar verme , SIWEC

Kaynakça

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