Kurumsal Yönetimden Çevresel Sorumluluğa: Türk Bankalarının Ungc Temelli Sürdürülebilirlik Analizi

Yıl 2026, Cilt: 11 Sayı: 1 , 40 - 62 , 31.03.2026

İbrahim Türkmen , Ramazan Rüçhan Kaya

https://doi.org/10.30784/epfad.1783828

https://izlik.org/JA83PC79DH

Öz

Birleşmiş Milletler Küresel İlkeler Sözleşmesi (UNGC), bankaların sürdürülebilirlik sürecine uyum sağlamaları için önemli bir yol göstericidir. Bu araştırmanın amacı, Türkiye’de faaliyet gösteren ve UNGC’ye taraf olan 7 bankanın 2024 yılına ilişkin “Communication on Progress Questionnaire” (COPQ) verilerini analiz ederek, sürdürülebilirlik performanslarını ortaya koymaktır. Araştırma Türkiye’deki ticari bankaların sürdürülebilirlik faaliyetlerini UNGC ilkeleri kapsamında inceleyen ilk çalışmadır. Araştırmada Türkiye’de faaliyet gösteren bankaların stratejileri ve faaliyetleri “governance”, “human rights and labour”, “environment” ve “anti-corruption” ilkeleri doğrultusunda doküman analizi ile değerlendirilmiştir. Bulgulara göre, “governance” ilkesinde Türkiye Kalkınma ve Yatırım Bankası (%82,77), “human rights and labour” ilkesinde VakıfBank (%83,98), “environment” ilkesinde VakıfBank (%93,94) ve “anti-corruption” ilkesinde DenizBank (%100) en yüksek ilerleme düzeyine sahip olduğu tespit edilmiştir. Sonuç olarak, Türk bankalarının UNGC ilkeleri doğrultusunda önemli ilerlemeler sağladığı görülmekte, bu kapsamda bankaların sürdürülebilirlik stratejilerini daha şeffaf ve kapsamlı şekilde geliştirmeleri gerektiği önerilmektedir.

Anahtar Kelimeler

Birleşmiş Milletler Küresel İlkeler Sözleşmesi (UNGC) , Sürdürülebilirlik , Bankacılık , Doküman Analizi

From Corporate Governance to Environmental Responsibility: UNGC-Based Sustainability Analysis of Turkish Banks

https://izlik.org/JA83PC79DH

Öz

The United Nations Global Compact (UNGC) provides essential guidance for banks to adapt to the sustainability process. This research aims to reveal the sustainability performance of seven banks operating in Türkiye that are party to the UNGC by analyzing their “Communication on Progress Questionnaire” (COPQ) data for 2024. It is the first academic research to examine the sustainability practices of commercial banks in Türkiye within the framework of the UNGC principles. In this research, the strategies and activities of banks operating in Türkiye were evaluated through document analysis in line with the principles of “governance”, “human rights and labor”, “environment”, and “anti-corruption”. According to the findings; under the principle of “governance”, the Development and Investment Bank of Türkiye (82.77%), VakıfBank (83.98%) in the “human rights and labor” principle, VakıfBank (93.94%) in the “environment” principle, and DenizBank (100%) in the “anti-corruption” principle were found to have the highest level of progress. In conclusion, it is observed that Turkish banks have made significant progress in line with the UNGC principles. In this context, it is recommended that banks develop their sustainability strategies more transparently and comprehensively.

Anahtar Kelimeler

United Nations Global Compact (UNGC) , Sustainability , Banking , Document Analysis

Kaynakça

• Amran, A., Abbasi, M.A., Foroughi, B. and Tanggamani, V. (2024). Sustainability reporting, corporate reputation, and firm performance: Moderating role of third-party assurance. Corporate Reputation Review, 1-17. https://doi.org/10.1057/s41299-024-00185-3
• Ary, D., Jacobs, L.C. and Sorensen, C. (2010). Introduction to research in education (8th ed.). California: Thomson Wadsworth.
• Attah-Botchwey, E., Soku, M.G. and Awadzie, D.M. (2022). Sustainability reporting and financial performance of banks in Africa. Journal of Business, Economics and Finance, 11(1), 43-57. https://doi.org/10.17261/Pressacademia.2022.1551
• Baldissera, A. (2023). Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past. Corporate Social Responsibility and Environmental Management, 30(5), 2385-2405. https://doi.org/10.1002/csr.2491
• Bebbington, J., Larrinaga‐González, C. and Moneva‐Abadía, J.M. (2008). Legitimating reputation/the reputation of legitimacy theory. Accounting, Auditing & Accountability Journal, 21(3), 371-374. https://doi.org/10.1108/09513570810863969
• Berg, B.L. and Lune, H. (2015). Sosyal bilimlerde nitel araştırma yöntemleri (Çev. Ed. H. Aydın). Konya: Eğitim Kitabevi.
• Bettencourt, L.M.A. and Kaur, J. (2011). Evolution and structure of sustainability science. Proceedings of the National Academy of Sciences, 108(49), 19540–19545. https://doi.org/10.1073/pnas.1102712108
• Bowen, G.A. (2009). Document analysis as a qualitative research method. Qualitative Research Journal, 9(2), 27-40. Retrieved from https://journals.sagepub.com/
• Brown, H.S., de Jong, M. and Lessidrenska, T. (2009). The rise of the Global Reporting Initiative: A case of institutional entrepreneurship. Environmental Politics, 18(2), 182-200. https://doi.org/10.1080/09644010802682551
• Buallay, A.M., Al Marri, M., Nasrallah, N., Hamdan, A., Barone, E. and Zureigat, Q. (2023). Sustainability reporting in banking and financial services sector: A regional analysis. Journal of Sustainable Finance & Investment, 13(1), 776-801. https://doi.org/10.1080/20430795.2021.1978919
• Caby, J., Ziane, Y. and Lamarque, E. (2020). The determinants of voluntary climate change disclosure commitment and quality in the banking industry. Technological Forecasting and Social Change, 161, 120282. https://doi.org/10.1016/j.techfore.2020.120282
• Carnevale, C. and Mazzuca, M. (2013). Sustainability report and bank valuation: Evidence from European stock markets. Business Ethics: A European Review, 23(1), 69-90. https://doi.org/10.1111/beer.12038
• Carroll, A.B. (1979). A three-dimensional conceptual model of social performance. Academy of Management Review, 4(4), 497-505. https://doi.org/10.2307/257850
• Creswell, J.W. (2016). Araştırma deseni (Çev. S. Beşir Demir). Ankara: Eğiten Kitap.
• Diener, F. and Špaček, M. (2020). The role of ‘digitalization’ in German sustainability bank reporting. International Journal of Financial Studies, 8(1), 16. https://doi.org/10.3390/ijfs8010016
• Elkington, J. (1994). Towards the sustainable corporation: Win-Win-Win business strategies for sustainable development. California Management Review, 36(2), 90-100. https://doi.org/10.2307/41165746
• Elkington, J. (1998). Cannibals with forks: The triple bottom line of 21st century business. Gabriola Island, Stony Creek: New Society Publishers.
• Fenner, G. (2009). Financial institutions and the fight against corruption (The Basel Institute on Governance). Retrieved from https://baselgovernance.org/publications/financial-institutions-and-fight-against-corruption
• Freeman, R.E. (1994). The politics of stakeholder theory: Some future directions. Business Ethics Quarterly, 4(4), 409-421. https://doi.org/10.2307/3857340
• Gai, L., Bellucci, M., Biggeri, M., Ferrone, L. and Ielasi, F. (2023). Banks’ ESG disclosure: A new scoring model. Finance Research Letters, 57, 104199. https://doi.org/10.1016/j.frl.2023.104199
• Glesne, C. (2012). Nitel araştırmaya giriş (Çev. A. Ersoy and P. Yalçınoğlu). Ankara: Anı Yayıncılık.
• Gómez-Trujillo, A.M., Vélez-Ocampo, J. and González-Pérez, M.A. (2020). A literature review on the causality between sustainability and corporate reputation: What goes first? Management of Environmental Quality: An International Journal, 31(2), 406–430. https://doi.org/10.1108/MEQ-09-2019-0207
• Gray, R., Kouhy, R. and Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature. Accounting, Auditing & Accountability Journal, 8(2), 47-77. https://doi.org/10.1108/09513579510146996
• Gray, R., Owen, D. and Maunders, K. (1987). Corporate social reporting: Accounting and accountability. London: Prentice-Hall.
• Gunavan, J., Permatasari, P. and Sharma, U. (2022). Exploring sustainability and green banking disclosures: A study of banking sector. Environment, Development and Sustainability, 24, 11153-11194. https://doi.org/10.1007/s10668-021-01901-3
• Gutiérrez-Fernández, M., Gallego-Sosa, C. and Fernández-Torres, Y. (2024). Commitment to sustainability in large European banks and its relationship with board gender diversity: A 2030 agenda perspective. Journal of Management & Organization, 30(3), 696-722. https://doi.org/10.1017/jmo.2022.94
• Hahn, R. and Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5-21. https://doi.org/10.1016/j.jclepro.2013.07.005
• Hamann, R. (2003). Mining companies' role in sustainable development: The ‘why’ and ‘how’ of corporate social responsibility from a business perspective. Development Southern Africa, 20(2), 237-254. https://doi.org/10.1080/03768350302957
• Hart, S.L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986-1014. https://doi.org/10.5465/amr.1995.9512280033
• Hart, S.L. and Milstein, M.B. (2003). Creating sustainable value. Academy of Management Perspectives, 17(2), 56-67. https://doi.org/10.5465/ame.2003.10025194
• Islam, M.A., Jain, A. and Thomson, D. (2016). Does the global reporting initiative influence sustainability disclosures in Asia-Pacific banks? Australasian Journal of Environmental Management, 23(3), 298-313. https://doi.org/10.1080/14486563.2016.1174625
• Jabbour, C.J.C. and Santos, F.C.A. (2008). Relationships between human resource dimensions and environmental management in companies: Proposal of a model. Journal of Cleaner Production, 16(1), 51-58. https://doi.org/10.1016/j.jclepro.2006.07.025
• Jenkins, H. and Yakovleva, N. (2006). Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure. Journal of Cleaner Production, 14(3-4), 271-284. https://doi.org/10.1016/j.jclepro.2004.10.004
• Kates, R.W., Parris, T.M. and Leiserowitz, A.A. (2005). What is sustainable development? Goals, indicators, values, and practice. Environment: Science and Policy for Sustainable Development, 47(3), 8–21. https://doi.org/10.1080/00139157.2005.10524444
• Khan, H.Z., Islam, M.A., Fatima, J.K. and Ahmed, K. (2011). Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence. Social Responsibility Journal, 7(3), 347-362. https://doi.org/10.1108/17471111111154509
• Kikichev, I.R., Karminsky, A.M. and Khromova, E.P. (2024). The comparison of impact of UNGC and the Paris Agreement on the financial sustainability of various industries globally. Procedia Computer Science, 242, 1033-1040. https://doi.org/10.1016/j.procs.2024.08.211
• Kumar, K. and Prakash, A. (2019). Examination of sustainability reporting practices in Indian banking sector. Asian Journal of Sustainability and Social Responsibility, 4(2), 1-16. https://doi.org/10.1186/s41180-018-0022-2
• Lourenço, I.C. Callen, J.L., Branco, M.C. and Curto, J.D. (2014). The value relevance of reputation for sustainability leadership. Journal of Business Ethics, 119, 17-28. https://doi.org/10.1007/s10551-012-1617-7
• Lu, Y., Abeysekera, I. and Cortese, C. (2015). Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China. Pacific Accounting Review, 27(1), 95-118. https://doi.org/10.1108/PAR-10-2012-0053
• Maignan, I. and Ferrell, O.C. (2004). Corporate social responsibility and marketing: An integrative framework. Journal of the Academy of Marketing Science, 32(1), 3-19. https://doi.org/10.1177/0092070303258971
• Martínez, P. and Rodríguez del Bosque, I. (2014). Sustainability dimensions: A source to enhance corporate reputation. Corporate Reputation Review, 17, 239-253. https://doi.org/10.1057/crr.2014.13
• Matten, D. and Crane, A. (2005). Corporate citizenship: Toward extended theoretical conceptualization. Academy of Management Review, 30(1), 166-179. https://doi.org/10.5465/amr.2005.15281448
• Merriam, S.B. (2009). Qualitative research: A guide to design and implementation. San Francisco: Jossey-Bass.
• Neto, J.B. and Branco, M.C. (2019). Controversial sectors in banks’ sustainability reporting. International Journal of Sustainable Development & World Ecology, 26(6), 495-505. https://doi.org/10.1080/13504509.2019.1605546
• Nobanee, H. and Ellili, N. (2016). Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional. Renewable and Sustainable Energy Reviews, 55, 1336-1341. https://doi.org/10.1016/j.rser.2015.07.084
• Norman, W. and MacDonald, C. (2004). Getting to the bottom of “triple bottom line”. Business Ethics Quarterly, 14(2), 243-262. https://doi.org/10.5840/beq200414211
• O’Leary, Z. (2017). The essential guide to doing your research project. Los Angeles: SAGE Publications Inc.
• Ortas, E., Álvarez, I. and Garayar, A. (2015). The environmental, social, governance, and financial performance effects on companies that adopt the United Nations Global Compact. Sustainability, 7(2), 1932-1956. https://doi.org/10.3390/su7021932
• Orzes, G., Moretto, A.M., Moro, M., Rossi, M., Sartor, M., Caniato, F. and Nassimbeni, G. (2020). The impact of the United Nations Global Compact on firm performance: A longitudinal analysis. International Journal of Production Economics, 227, 107664. https://doi.org/10.1016/j.ijpe.2020.107664
• Perrini, F. and Tencati, A. (2006). Sustainability and stakeholder management: The need for new corporate performance evaluation and reporting systems. Business Strategy and the Environment, 15(5), 296-308. https://doi.org/10.1002/bse.538
• Purvis, B., Mao, Y. and Robinson, D. (2019). Three pillars of sustainability: In search of conceptual origins. Sustainability Science, 14(3), 681–695. https://doi.org/10.1007/s11625-018-0627-5
• Raman, S.R. (2006). Corporate social reporting in India - A view from the top. Global Business Review, 7(2), 313-324. https://doi.org/10.1177/097215090600700208
• Scholtens, B. (2009). Corporate social responsibility in the international banking industry. Journal of Business Ethics, 86, 159-175. https://doi.org/10.1007/s10551-008-9841-x
• Shan, C. and Shi, X. (2025). Do banks become green when they make green commitment? (SSRN Paper No. 5389859). http://dx.doi.org/10.2139/ssrn.5389859
• Slaper, T.F. and Hall, T.J. (2011). The triple bottom line: What is it and how does it work? Indiana Business Review, 86(1), 4-8. Retrieved from https://www.ibrc.indiana.edu/
• Stanaland, A.J., Lwin, M.O. and Murphy, P.E. (2011). Consumer perceptions of the antecedents and consequences of corporate social responsibility. Journal of Business Ethics, 102, 47-55. https://doi.org/10.1007/s10551-011-0904-z
• Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610. https://doi.org/10.5465/amr.1995.9508080331
• Tian, H., Siddik, A.B. and Sobhani, F.A. (2024). From commitment to action: Unraveling the pathways from top management commitment to environmental sustainability in the Chinese banking sector. Humanities and Social Sciences Communications, 11, 1645. https://doi.org/10.1057/s41599-024-04142-7
• UNGC. (2025). Our participants. Retrieved from https://unglobalcompact.org/what-is-gc/participants/search?search%5Bkeywords%5D=&search%5Bcountries%5D%5B%5D=202&search%5Bsectors%5D%5B%5D=368&search%5Bsort_field%5D=&search%5Bsort_direction%5D=asc&search%5Bper_page%5D=10
• Waddell, S. (2002). New institutions for the practice of corporate, intersectoral, and developmental perspectives. Business and Society Review, 105(1), 107–126. https://doi.org/10.1111/0045-3609.00067
• Walker, K. (2010). A systematic review of the corporate reputation literature: Definition, measurement, and theory. Corporate Reputation Review, 12(4), 357-387. https://doi.org/10.1057/crr.2009.26
• Wang, Y., Baeckström, Y. and Jacobsson, T. (2025). Sustainability adaptation in Swedish banks: Evidence from senior bank leaders. The European Journal of Finance, Advance online publication. https://doi.org/10.1080/1351847X.2025.2508515
• Weber, O. and Feltmate, B. (2016). Sustainable banking: Managing social and environmental risks in financial institutions. Toronto: University of Toronto Press.
• Wehinger, G. (2011). Fostering long-term investment and economic growth summary of a high-level OECD financial roundtable. OECD Journal: Financial Market Trends, 2011(1), 9-29. http://dx.doi.org/10.1787/19952872
• Yıldırım, A. and Şimşek. (2021). Sosyal bilimlerde nitel araştırma yöntemleri (12. bs). Ankara: Seçkin Yayıncılık.