Entropy Tabanlı Bütünleşik ÇKKV Yaklaşımı ile Kurumsal Sürdürülebilirlik Performans Ölçümü

Yıl 2018, Cilt: 18 Sayı: 3, 367 - 385, 01.07.2018

Nazlı Ersoy

Öz

Sürdürülebilir kalkınma kavramının işletme düzeyindeki karşılığı olan kurumsal sürdürülebilirlik, çok boyutlu bir kavramdır ve ekonomik, çevresel ve sosyal olmak üzere üç boyutu bulunmaktadır. Bu üç boyutun tek bir boyuta indirgenmesinde sorunlar ortaya çıkmaktadır. Çok kriterli karar verme yöntemleri (ÇKKV), bu değişkenlerin birlikte değerlendirilmesi için kullanışlı bir çerçeve sunmaktadır. Bu çalışmada, kurumsal sürdürülebilirlik performansının değerlendirilmesinde ÇKKV yöntemlerinin melez kullanımına dayalı bir algoritma önerilmiştir. Entropy yöntemi kriterlerin ağırlığını belirlemek için kullanılırken, Topsis ve Gri İlişkisel Analiz (GİA) yöntemleri ise alternatiflerin performans sıralamalarını belirlemek için kullanılmıştır. Önerilen metodoloji, Türkiye’de beyaz eşya sektöründe faaliyet gösteren bir firmanın kurumsal sürdürülebilirlik performansını değerlendirmek üzere kullanılmıştır. Çalışmada ayrıca, kriterlerin ağırlıkları değiştirilerek duyarlılık analizi gerçekleştirilmiş ve bu yolla sonuçların hassasiyeti test edilmiştir. Çalışma sonunda, önerilen yaklaşımın sürdürülebilirlik performans ölçümünde etkili bir şekilde kullanılabileceği tespit edilmiştir.

Anahtar Kelimeler

Kurumsal sürdürülebilirlik performansı, entropy, topsis, gri ilişkisel analiz

Entropy Based Hybrid MCDM Approach for Measuring the Corporate Sustainability Performance

Öz

Sustainability as the business definition of the concept of sustainable development is a multidimensional concept which has three categories including economic, environmental, and social. Problems arise as we try to reduce the number of categories from three to one. Multi-Criteria Decision Making (MCDM) methods provide a suitable framework where these variables can be used collectively. In this study, we suggest an algorithm based on a hybrid multiple criteria decision making (MCDM) model to measure corporate sustainability performance. The Entropy method was used to find out criteria weightings, and Topsis and Grey Relational Analysis (GRA) methods were used to define performance ranking of alternatives. The suggested methodology was used to measure the corporate sustainability performance of a company from the white goods industry in Turkey. We also conducted a sensitivity analysis by changing criteria weightings, and therefore, tested the sensitivity of the results. It was concluded that the suggested approach could be used effectively in measuring sustainability performance.

Anahtar Kelimeler

Corporate sustainability performance, entropy, topsis, gray relational analysis

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