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Kâr Amacı Gütmeyen Kuruluşlarının Sosyal Sorumluluk Faaliyetlerinin Değerlendirilmesi Vaka Çalışması: İstanbul Sanayi Odası Vakfı

Yıl 2018, Cilt: 4 Sayı: 2, 1 - 22, 15.10.2018

Öz

Kurumsal sosyal sorumluluk çalışmaları, yüzyıllardan beri insanlık tarihi
itibarı ile var olan bir kavram olsa da, küreselleşmedeki hızlı değişimler
sadece teknoloji ve ekonomide gelişim yaratmamış; sosyal, ahlaki,
etik değerlerde de değişime neden olmuştur. Değişim bununla sınırlı
kalmayıp, hem kâr amacı güden hem de kâr amacı gütmeyen kurumların
sosyal sorumluluk faaliyetlerinin, sürdürülebilir kalkınmada oynadığı rol
tartışılmaya başlanmıştır. Kurumlarının sosyal sorumluluk faaliyetleri de,
sürdürülebilir kalkınma açısından toplumda ve ekonomide önemi daha
artmaya başlaması ile oluşturulan değerlerin ölçülmesi ihtiyacı da ortaya
çıkmaya başlamıştır. Kâr amacı güden firmalar için, 2002 yılından itibaren
Dow Jones Endeksi dahil olmak üzere sürdürülebilir kalkınma, endeks içinde
değerlendirilmektedir. Ancak, kâr amacı gütmeyen kuruluşların kurumsal
sosyal sorumluluk faaliyetlerinin değerlendirilmesinde de aynı başarı
gösterilememiştir. Abbot ve Monsen, 1979 yılında, kâr amacı gütmeyen
kuruluşların kurumsal sosyal sorumluluk faaliyetlerinin ölçülmesi ile ilgili
önerilerde bulunmuştur. Bu çalışmada, İstanbul Sanayi Odası tarafından
kurulmuş olan, kâr amacı gütmeyen bir kurum olan İstanbul Sanayi Odası
Vakfı’nın (İSOV) kurumsal sosyal sorumluluk faaliyetleri, vaka çalışması
olarak değerlendirilmiştir. İSOV tarafından eğitime yapılan pek çok katkıya
ilaveten, 2002 yılında kurulan meslek lisesi, mesleki eğitim kompleksi,
hem teknik altyapısı hem verilen eğitimlerle, eğitim ve sanayi sektöründe
ihtiyaç duyulan dönüşümü gerçekleştirecek öğrenciler yetiştirmektedir.
Bu faaliyetler İSOV’un sorumluluk amacının çok ötesinde bir başarıya
ulaşmıştır. Bu bağlamda bir başarı örneği olarak değerlendirilebilir.

Kaynakça

  • 1.Abbot, Walter and R.Joseph Monsen (1979). On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement. The Academy of Management Journal, Vol.22.No.3.pp. 501-515 2.Altınışık, İsa ve Hasan Sencer Peker (2012). Eğitimin Ekonomik Kalkınmaya Etkisi, Sosyal ve Teknik Araştırmalar Dergisi, Yıl 2. Sayı 4. 3.Ararat, Melsa (2005). Drivers for Corporate Social Responsibility, Case of Turkey. Corporate Governance The International Journal of Business in Society, 2008. 4.Avrupa Birliği Komisyonu (2001). Kurumsal Sosyal Sorumluluk (Corporate social Responsibility) (Developing Sustainable Regions Through Responsible SME’)s http://ec.europa.eu/growth/industry/ corporate-social-responsibility_en 5.Baron, David (2006). A Positive Theory of Moral Management, Social Pressure, and Corporate Social Performance.Stanford University. Journal of Economics and Management Strategy http://onlinelibrary.wiley.com/ doi/10.1111/j.1530-9134.2009.00206.x/epdf 6.Bebchuk, L.A. ve Mark Roe (2009). A Theory of Path Dependence in Corporate Ownership and Governance. Stanford Law Review, Vol.52. pp.127-170. https://papers.ssrn.com/sol3/papers.cfm?abstract_ id=202748## 7.Berkowitz, L., ve Daniels, L. R. (1963). Responsibility and dependency. The Journal of Abnormal and Social Psychology, 66(5), 429- 436. 8.Burton, Brial and Michael Goldsby (2007). Corporate Social Responsibility Orientation, Toward the Goals and Behavior. A stuy of Small Business Owners” by http://journals.sagepub.com/doi/ abs/10.1177/0007650307305367 9.Caroll, Archie (1991). The Pyramid of Corporate Social Responsibility : Towards the moral management of organizational stakeholders. Business Horizons. Vol.34.Issue 4, 39-48. http://www.sciencedirect.com/science/ article/pii/000768139190005G 10.Chamberlin, Leslie and Norman S.Chambers (1994). Developing Responsibility in Today’s Students. The Clearing House, Vol. 67, No. 4 (Mar. - Apr., 1994), pp. 204-206 Published by: Taylor & Francis, Ltd. Stable URL: http://www.jstor.org/stable/30188797 Accessed: 30-12-2017 17:47 UTC 11.Chatterji, Aaron K, Levine, David I. Toffel, Michael (2008). How Well do Social Ratings Actually Measure Corporate Social Responsibility? W.https://cloudfront.escholarship.org/dist /prd/content/qt66w2n385/ qt66w2n385.pdfhttps://www.princeton.edu/~johncoop/ Papers/ Aristotelian_ResponsibilityFinal.pdf 12.Cooper, John M. (2012). Aristotelian Responsibility. https://www. princeton.edu/~johncoop /Papers/Aristotelian_ResponsibilityFinal.pdf 13.Demir, Özlem (2014).”Sivil Toplum Kuruluşları, Sosyal Girişimcilik, Kurumsal Sosyal Sorumluluk ve Sosyal İşletme ” ASOS Journal. The Journal of Academic Social Science. Sayı.6.s.347-356. 14.Eyben, Rosaking, Thalia Kidder\ Jo Rowlands and Audrey Bronstein (2008). Thinking about change for development practive a case study from Oxfam GB.Development in Practice. http://www.tandfonline.com/doi/ pdf/10.1080/09614520801898996?needAccess=true 15.Glover, Jonathan (1970). Responsibility. Routledge and Kegan Paul. 16.Gomez, Pierre -Yves and Harry Korine (2005). Democracy and the Evolution of Corporate Governance. Corporate Governance. Vol.13. Number 6. http://www.ifge-online.org/wp-content/uploads/2013/11/ corg_467.pdf 17.Henderson, David (2001). Misguided Virtue. False Notions of Corporate Social Responsibility. The Instiute of Economic Affairs. https://iea.org.uk/ wp-content/uploads/2016/07/upldbook126pdf.pdf 18.İstanbul Sanayi Odası (2017). 19.İstanbul Sanayı Odası Vakfı. (1994). İSOV Vakıf Senedi 20.Jankalova, Miriam (2016). Approaches to the Evaluation of Corporate Social Responsibility Procedia Economics and Finance Vol. 39. pp. 580-587. http://www.sciencedirect.com /science/article/pii/ S2212567116303021. Erişim tarih: 11 Mayıs 21.Jensen, Michael, C. (2001).Value Maximizatio, Stakeholder Theory, And The Corporate Objective Function. The Journal of Applied Corporate Finance. Vol.14.Issue 8.pp.8-23. http://onlinelibrary.wiley.com/ doi/10.1111/j.1745-6622.2001.tb00434.x/full 22.Kong, E. (2006). The development of strategic management in the nonprofit context. Intellectual capital in social services non-profit organizations. International Journal of Management Review, 2008 23.La Porta, R., F. Lopez-de-Silanes, A. Shleifer and R. W. Vishny: 2002. ‘Agency Problems and Dividend Policies Around the World’, The Journal of Finance 55(1), 1–33. doi:10.1111/0022-1082.00199. 24.Lickona, T. (199). Educating for character: How our schools can teach respect and responsibility. New York, Boston. : Beacon. 25.Mitra, Catalina Crisan and Anca Borza (2015). How Measuring CSR Performance Impacts CSR Results. Interdisciplinary Management Research XI 26.Moore, Mark H. (2003). The Public Value Scorecard: A Rejoinder and an Alternative to ‘Strategic Performance Measurement and Management in Non-Profit Organizations’ by Robert Kaplan (May 2003). Hauser Center for Nonprofit Organizations Working Paper No. 18.Available at 26. 26. 27.SSRN: https://ssrn.com/abstract=402880 or http://dx.doi.org/10.2139/ ssrn.402880 Erişim Tarihi 13.11.2017 27.Murray, Sarah (2013). BITC: Corporate Responsibility Index 2013. Financial Times Accesion date May, 30, 2017) . https://www.ft.com/ content/64ddad64-a626-11e2-9b77-00144feabdc0 28.Özen, Y. (2013). Sorumluluk Duygusu ve Davranışı Ölçeğinin Geliştirilmesi Güvenirliği ve Geçerliği. Gümüşhane Üniversitesi Sosyal Bilimler Elektronik Dergisi, Sayı 7. http://sbedergi.gumushane.edu. tr/Makaleler/1423770594_sayi7-924YenerOzen%20Sorumluluk%20 Duygusu.pdf Erişim tarihi: 30 Aralık 2017. 29. Porter, M. E., & Kramer, M. R. (2002). The competitive advantage of corporate philanthropy. Harvard Business Review, 80(12), 56−68. 30.Pricewaterhouse and Coopers (2012). Responsible Investments: Creating Value from Environmental, Social and Governance Issues. https:// www.pwc.com/gx/en/sustainability /research-insights/assets/privateequity- survey-sustainability.pdf 31.Sjöström, E. (2004). Investment Stewardship: Actors and Methods for Socially and Environmentally Responsible Investments (Project Report for the Nordic Partnership in Collaboration with the Stockholm School of Economics; Stockholm: Calverts). 32.Tuzcu, A. (2014). The Impact of Corporate Social Responsibility Perception on The Job Satisfaction and Organizational Commitment. Çankırı Kâratekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 4(1), 185-202. http://im.ft-static.com/content/images/dfc3b06a-a8f0- 11e2-bcfb-00144feabdc0.pdf 33.Vakıflar Genel Müdürlüğü (2018). Yıl içinde Kurulan Yeni Vakıfların İllere Göre Dağılımı https://www.vgm.gov.tr/Documents/ YIL%20%C4%B0%C3%87%C4%B0NDE%20KURULAN%20 Y E N % C 4 % B 0 % 2 0 VA K I F L A R I N % 2 0 % C 4 % B 0 L L E R E % 2 0 G%C3%96RE%20DA%C4%9EILIMI%20(1980-2017).pdf 34.Whaites, Alan (1996). Let’s Get Civil Society Straights: NGO’s and Political Theory, Journal of Development in Practice.Vol.6.Issue 3.http:// www.tandfonline.com/doi/abs /10.1080 /0961452961000157824
Yıl 2018, Cilt: 4 Sayı: 2, 1 - 22, 15.10.2018

Öz

Kaynakça

  • 1.Abbot, Walter and R.Joseph Monsen (1979). On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement. The Academy of Management Journal, Vol.22.No.3.pp. 501-515 2.Altınışık, İsa ve Hasan Sencer Peker (2012). Eğitimin Ekonomik Kalkınmaya Etkisi, Sosyal ve Teknik Araştırmalar Dergisi, Yıl 2. Sayı 4. 3.Ararat, Melsa (2005). Drivers for Corporate Social Responsibility, Case of Turkey. Corporate Governance The International Journal of Business in Society, 2008. 4.Avrupa Birliği Komisyonu (2001). Kurumsal Sosyal Sorumluluk (Corporate social Responsibility) (Developing Sustainable Regions Through Responsible SME’)s http://ec.europa.eu/growth/industry/ corporate-social-responsibility_en 5.Baron, David (2006). A Positive Theory of Moral Management, Social Pressure, and Corporate Social Performance.Stanford University. Journal of Economics and Management Strategy http://onlinelibrary.wiley.com/ doi/10.1111/j.1530-9134.2009.00206.x/epdf 6.Bebchuk, L.A. ve Mark Roe (2009). A Theory of Path Dependence in Corporate Ownership and Governance. Stanford Law Review, Vol.52. pp.127-170. https://papers.ssrn.com/sol3/papers.cfm?abstract_ id=202748## 7.Berkowitz, L., ve Daniels, L. R. (1963). Responsibility and dependency. The Journal of Abnormal and Social Psychology, 66(5), 429- 436. 8.Burton, Brial and Michael Goldsby (2007). Corporate Social Responsibility Orientation, Toward the Goals and Behavior. A stuy of Small Business Owners” by http://journals.sagepub.com/doi/ abs/10.1177/0007650307305367 9.Caroll, Archie (1991). The Pyramid of Corporate Social Responsibility : Towards the moral management of organizational stakeholders. Business Horizons. Vol.34.Issue 4, 39-48. http://www.sciencedirect.com/science/ article/pii/000768139190005G 10.Chamberlin, Leslie and Norman S.Chambers (1994). Developing Responsibility in Today’s Students. The Clearing House, Vol. 67, No. 4 (Mar. - Apr., 1994), pp. 204-206 Published by: Taylor & Francis, Ltd. Stable URL: http://www.jstor.org/stable/30188797 Accessed: 30-12-2017 17:47 UTC 11.Chatterji, Aaron K, Levine, David I. Toffel, Michael (2008). How Well do Social Ratings Actually Measure Corporate Social Responsibility? W.https://cloudfront.escholarship.org/dist /prd/content/qt66w2n385/ qt66w2n385.pdfhttps://www.princeton.edu/~johncoop/ Papers/ Aristotelian_ResponsibilityFinal.pdf 12.Cooper, John M. (2012). Aristotelian Responsibility. https://www. princeton.edu/~johncoop /Papers/Aristotelian_ResponsibilityFinal.pdf 13.Demir, Özlem (2014).”Sivil Toplum Kuruluşları, Sosyal Girişimcilik, Kurumsal Sosyal Sorumluluk ve Sosyal İşletme ” ASOS Journal. The Journal of Academic Social Science. Sayı.6.s.347-356. 14.Eyben, Rosaking, Thalia Kidder\ Jo Rowlands and Audrey Bronstein (2008). Thinking about change for development practive a case study from Oxfam GB.Development in Practice. http://www.tandfonline.com/doi/ pdf/10.1080/09614520801898996?needAccess=true 15.Glover, Jonathan (1970). Responsibility. Routledge and Kegan Paul. 16.Gomez, Pierre -Yves and Harry Korine (2005). Democracy and the Evolution of Corporate Governance. Corporate Governance. Vol.13. Number 6. http://www.ifge-online.org/wp-content/uploads/2013/11/ corg_467.pdf 17.Henderson, David (2001). Misguided Virtue. False Notions of Corporate Social Responsibility. The Instiute of Economic Affairs. https://iea.org.uk/ wp-content/uploads/2016/07/upldbook126pdf.pdf 18.İstanbul Sanayi Odası (2017). 19.İstanbul Sanayı Odası Vakfı. (1994). İSOV Vakıf Senedi 20.Jankalova, Miriam (2016). Approaches to the Evaluation of Corporate Social Responsibility Procedia Economics and Finance Vol. 39. pp. 580-587. http://www.sciencedirect.com /science/article/pii/ S2212567116303021. Erişim tarih: 11 Mayıs 21.Jensen, Michael, C. (2001).Value Maximizatio, Stakeholder Theory, And The Corporate Objective Function. The Journal of Applied Corporate Finance. Vol.14.Issue 8.pp.8-23. http://onlinelibrary.wiley.com/ doi/10.1111/j.1745-6622.2001.tb00434.x/full 22.Kong, E. (2006). The development of strategic management in the nonprofit context. Intellectual capital in social services non-profit organizations. International Journal of Management Review, 2008 23.La Porta, R., F. Lopez-de-Silanes, A. Shleifer and R. W. Vishny: 2002. ‘Agency Problems and Dividend Policies Around the World’, The Journal of Finance 55(1), 1–33. doi:10.1111/0022-1082.00199. 24.Lickona, T. (199). Educating for character: How our schools can teach respect and responsibility. New York, Boston. : Beacon. 25.Mitra, Catalina Crisan and Anca Borza (2015). How Measuring CSR Performance Impacts CSR Results. Interdisciplinary Management Research XI 26.Moore, Mark H. (2003). The Public Value Scorecard: A Rejoinder and an Alternative to ‘Strategic Performance Measurement and Management in Non-Profit Organizations’ by Robert Kaplan (May 2003). Hauser Center for Nonprofit Organizations Working Paper No. 18.Available at 26. 26. 27.SSRN: https://ssrn.com/abstract=402880 or http://dx.doi.org/10.2139/ ssrn.402880 Erişim Tarihi 13.11.2017 27.Murray, Sarah (2013). BITC: Corporate Responsibility Index 2013. Financial Times Accesion date May, 30, 2017) . https://www.ft.com/ content/64ddad64-a626-11e2-9b77-00144feabdc0 28.Özen, Y. (2013). Sorumluluk Duygusu ve Davranışı Ölçeğinin Geliştirilmesi Güvenirliği ve Geçerliği. Gümüşhane Üniversitesi Sosyal Bilimler Elektronik Dergisi, Sayı 7. http://sbedergi.gumushane.edu. tr/Makaleler/1423770594_sayi7-924YenerOzen%20Sorumluluk%20 Duygusu.pdf Erişim tarihi: 30 Aralık 2017. 29. Porter, M. E., & Kramer, M. R. (2002). The competitive advantage of corporate philanthropy. Harvard Business Review, 80(12), 56−68. 30.Pricewaterhouse and Coopers (2012). Responsible Investments: Creating Value from Environmental, Social and Governance Issues. https:// www.pwc.com/gx/en/sustainability /research-insights/assets/privateequity- survey-sustainability.pdf 31.Sjöström, E. (2004). Investment Stewardship: Actors and Methods for Socially and Environmentally Responsible Investments (Project Report for the Nordic Partnership in Collaboration with the Stockholm School of Economics; Stockholm: Calverts). 32.Tuzcu, A. (2014). The Impact of Corporate Social Responsibility Perception on The Job Satisfaction and Organizational Commitment. Çankırı Kâratekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 4(1), 185-202. http://im.ft-static.com/content/images/dfc3b06a-a8f0- 11e2-bcfb-00144feabdc0.pdf 33.Vakıflar Genel Müdürlüğü (2018). Yıl içinde Kurulan Yeni Vakıfların İllere Göre Dağılımı https://www.vgm.gov.tr/Documents/ YIL%20%C4%B0%C3%87%C4%B0NDE%20KURULAN%20 Y E N % C 4 % B 0 % 2 0 VA K I F L A R I N % 2 0 % C 4 % B 0 L L E R E % 2 0 G%C3%96RE%20DA%C4%9EILIMI%20(1980-2017).pdf 34.Whaites, Alan (1996). Let’s Get Civil Society Straights: NGO’s and Political Theory, Journal of Development in Practice.Vol.6.Issue 3.http:// www.tandfonline.com/doi/abs /10.1080 /0961452961000157824
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Şevket Ayaz Bu kişi benim

Zelha Altınkaya Bu kişi benim

Yayımlanma Tarihi 15 Ekim 2018
Gönderilme Tarihi 14 Ağustos 2018
Kabul Tarihi 4 Eylül 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 4 Sayı: 2

Kaynak Göster

APA Ayaz, Ş., & Altınkaya, Z. (2018). Kâr Amacı Gütmeyen Kuruluşlarının Sosyal Sorumluluk Faaliyetlerinin Değerlendirilmesi Vaka Çalışması: İstanbul Sanayi Odası Vakfı. İletişim Çalışmaları Dergisi, 4(2), 1-22.

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