Şirketlerin Sürdürülebilirlik ve Sosyal Sorumluluk Anlayışlarının Finansal Performaslarına Etkisi Üzerine Bir İnceleme: Türkiye Uygulaması

Öz

Birikim ve tasarrufların değerlendirilmesinde finansal araçlara yatırım yapılması anlayışının yatırımcılar tarafından uygun bulunmasından bu yana, yatırımcılar, yatırım seçimlerini yaparken, yatırımların topluma faydalı olup olmadığı kriterlerini de dikkate almaktadırlar. Yatırım seçimleri,   sosyal norm ve değerlerle paralel şekilde gelişmektedir. Bu çalışmada, dünyadaki gelişmiş ekonomilerde sürdürülebilirlik ve sosyal sorumluluk anlayışının geçirdiği değişim ile bu süreçleri uygulayan firmaların finansal performanslarının nasıl etkilendiği konusu üzerinde yapılan araştırmalar ve çalışmalar incelenmiştir. Sosyal sorumluluk ile finansal performans arasında doğru yönlü ilişkilerin saptandığı örneklere yer verilmiş böylece, Türkiye’de sürdürülebilirlik ve sosyal sorumluk faaliyetlerini gerçekleştiren veya bu konuda motivasyonu olan firmaların elde edebilecekleri kazanımların neler olabileceği konusunda tahminler ileri sürülmüştür. Bu durum sürdürülebilirlik ve sosyal sorumluluk anlayışının her geçen gün öneminin artacağı konusunda ekonomik ve finansal kesimler üzerinde bir beklenti oluşturmaktadır. Bu çalışmada, Türkiye’de sürdürülebilirlik ve sosyal sorumluluk uygulamaları bakımından önemli faaliyetleri olan şirketler ile daha az sürdürülebilir ve sosyal sorumluluk taşıyan şirketlerin 5 yıllık ortalama özkaynak karlılığı, aktif karılığı ve yatırım karlılığı verilerinden yola çıkarak bir karşılaştırma yapılması hedeflenmiştir. Yapılan inceleme sonucunda, sosyal sorumluluk ve sürdürülebilirlik faaliyetlerinden dolayı beğenilen şirketlerin, seçilen diğer şirketlere göre aktif karlılığı (ROI) oranları arasında anlamlı bir farklılık olduğu tespit edilmiştir.

Anahtar Kelimeler

• Sürdürülebilirlik,Sosyal Sorumluluk,Finansal Performans

An Analysis On The Effects On Financial Performance By The Sustainability And Social Responsibility Comprehensions Of The Companies: Turkey Application

Öz

Since the investing concept has been conceived for gaining capital, the investors define their investing alternatives whether that investment has benefits for society and they develop their investing choice by considering the social norms and values. In this study, we research the studies about the alternation of the sustainability and social responsibility approach in developed economies and how effected the financial performance of the companies which perform this processes. The illustrations are studied, which include a positive relation between social responsibility and financial performance, In this way, the companies which conduct social responsibility practices and have a motivation about this approach, what can they gain  perceptions are also included in this study. In this instance, the importance of the sustainability and social responsibility approach, will be develop in over time. We aim to compare, the companies which have important applications on sustainability and social responsibility and the companies with less sustainability and social responsibility, by using 5 years average on return on equity, (ROE) Return on assets (ROA) and return on investment. (ROI) According to our study’s conclusion, the appreciated companies because of their sustainability and social responsibility, have significant diversity on return on investment (ROI) compared to other chosen companies.

Anahtar Kelimeler

• Sustainability,Social Responsibility,Financial Performance

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