İŞLETMELERİN SÜRDÜRÜLEBİLİRLİKLERİNİN İŞLETME PERFORMANSI ÜZERİNDEKİ ETKİSİ: BIST ÜZERİNE AMPİRİK BİR ÇALIŞMA

Yıl 2018, Sayı: 56, 115 - 127, 27.04.2018

Şerife Önder

Öz

Bu çalışmanın amacı, Türkiye’de
işletmelerin sürdürülebilir olmasının işletmenin karlılığına etkisinin olup
olmadığının araştırılmasıdır. Bu nedenle 2015 yılında Global Reporting
Initiative (GRI)’ye göre sürdürülebilirlik raporu bulunan ve Borsa İstanbul’da
(BİST) yer alan işletmelerin 33 işletmenin verileri kullanılarak çoklu doğrusal
regresyon analizi yapılmıştır. İşletme karlılığının Return on Assest (ROA)
tarafından ölçüldüğü çalışmada sürdürülebilirliğin genel puanı ve alt
başlıklarını kullanan iki farklı model kullanılmıştır. Yapılan analiz sonucunda
işletmelerin sürdürülebilirliğinin karlılık üzerinde istatistiksel olarak
anlamlı fakat düşük oranda etkilediği sonucuna ulaşılmıştır. Ayrıca
sürdürülebilirliğin alt başlıklarında karlılık üzerinde çevre skorunun önemli
bir etki yarattığı görülmüştür.

Anahtar Kelimeler

Kurumsal Sürdürülebilirlik, Sürdürülebilir Raporlama, İşletme Karlılığı

IMPACT OF SUSTAINABILITY PERFORMANCE OF COMPANY ON ITS FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY ON BORSA ISTANBUL (BIST)

Öz

The aim of this study is to investigate the effect
of institutional sustainability, the
reflection of cyclical economy concept at the macro level on business
organizations, on profitability through the organizations in Turkey. For this reason, Multiple Linear
Regression Analysis was applied with
the data of 33 business organizations preparing sustainability report according
to Global Reporting Initiative (GRI) and located in Istanbul stock exchange
(BIST). In this study, in which
business organization profitability was measured
by Return on Assets (ROA), sustainability was measured with five different variables
including both Overall Sustainability Rating and Community Employees,
Environmental and Governance Performance Rating which are subtitles. In this study, two
different models were used considering sustainability measurement (from
both main topics and subtopics). After the analysis, it was found out that sustainability applications in Turkey affected profitability
statistically significant and positive way.  It was
found out that this effect of sustainability resulted   from the environmental applications of the
business organization and environmental factors positively affected business
organization profitability.

Anahtar Kelimeler

Corporate Sustainability, Sustainability Reporting, Business Profitability

Kaynakça

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