BANKACILIK SEKTÖRÜNDE ÇOK BOYUTLU ESG PERFORMANS DEĞERLENDİRMESİ İÇİN BİR KARAR DESTEK ÇERÇEVESİ

Öz

Finans kuruluşları için sürdürülebilir kalkınma, hem sektör hem de yatırımcılar için öncelikli bir endişe kaynağı haline gelmiştir. Bu araştırma, CRISUS, MSD ve AROMAN algoritmalarını entegre ederek ticari bankaların sürdürülebilirlik değerlendirmesi için kapsamlı bir karar alma metodolojisi önermektedir. Daha önceki araştırmalara dayanarak, bu çalışma sürdürülebilirlik kapsamında üç ana boyutu (çevresel, sosyal ve yönetişim) ve 15 göstergeyi kapsayan çok kriterli bir değerlendirme çerçevesi oluşturmaktadır. Bu model kullanılarak, araştırma sekiz Türk ticari bankasının ESG sürdürülebilirlik performansının kapsamlı bir değerlendirmesini yapmaktadır. Sonuçlar, çevresel kriterlerin – özellikle toplam sera gazı emisyonları, yenilenebilir enerji kullanım oranı ve yeşil kredi oranı – ESG performansı üzerinde en güçlü etkiye sahip olduğunu ve Garanti BBVA'nın analiz edilen bankalar arasında en yüksek performansı gösterdiğini ortaya koymaktadır. Sonuç olarak, bu makalede sunulan hibrit yaklaşım, bankacılık sektöründe sürdürülebilir kalkınma stratejilerini analiz etmek ve geliştirmek için uygulayıcılar ve karar vericiler için sağlam ve güvenilir bir karar destek aracı sağlamaktadır.

Anahtar Kelimeler

• Bankacılık Sektörü
• ESG Performansı
• ÇKKV
• CRISUS
• MSD
• AROMAN

DECISION-SUPPORT FRAMEWORK FOR MULTIDIMENSIONAL ESG PERFORMANCE EVALUATION IN THE BANKING SECTOR

Öz

For financial institutions, sustainable development has become a priority concern for both the investors and the sector. This manuscript suggests a holistic decision-making approach for the sustainability evaluation of deposit banks by integrating the CRISUS, MSD, and AROMAN algorithms. Building on earlier research, this research uses a multi-criteria assessment framework encompassing three main dimensions (environmental, social, and governance) and 15 indicators within the scope of sustainability. Using this introduced model, the research conducts a holistic assessment of the ESG performance of eight Turkish commercial banks. The results reveal that environmental criteria – particularly total greenhouse gas emissions, renewable energy usage rate, and green loan rate – have the strongest impact on ESG performance, and Garanti BBVA demonstrates the highest performance among the analyzed banks. In conclusion, the hybrid approach introduced in this manuscript provides a robust and reliable decision support tool for implementers and decision makers for analyzing and improving the sustainable development strategies in banking.

Anahtar Kelimeler

• ESG Performance
• Banking Industry
• CRISUS
• MSD
• AROMAN
• MCDM

Kaynakça

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