İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma

Öz

Şirket sürdürülebilirliği yeni ve gelişen bir yönetim paradigmasıdır. Bu paradigma işletme yönetiminde yeni bir bilince ve iş görmenin yeni kurallarına vurgu yapmaktadır. Şirket sürdürülebilirliği, işletme faaliyetlerinde sosyal, çevresel ve ekonomik boyutlara eşit ağırlıkta önem verilmesini önerir. Bu çalışmanın amacı, Türkiye İMKB’de listelenmiş kimya sektörü işletmelerinin web sitelerinde sürdürülebilirliğin izini sürmektir. Web sayfası olan 20 Şirketin web sayfaları “içerik analizi” yöntemi ile incelenmiştir. Web sayfalarının içerik analizinde sekiz boyut üzerinden 96 değişken kullanılmıştır. Bu boyutlar, (1) Ana sayfa, (2)Ana Menü, (3) Faaliyet Raporunda Bölüm, (4)İşletmenin Raporlama Yaklaşımı, (5) Ayrı Rapor, (6) Ödül ve Sertifikalar, (7)Yönetim Yaklaşımı ve (8)Diğer’dir. Araştırma bulgularından bazıları şunlardır: Şirketlerin %65’i “sürdürülebilirlikle ilgili bilgi”yi ana sayfada ayrı bir başlık altında açıklamışlardır. İşletmelerin %85’i ISO9001, ISO 14001 ve OHSAS 18001gibisertifikalara sahiptir. Şirketlerden sadece 3 tanesinin ayrı bir sürdürülebilirlik raporu ve bir tanesinin de SA 8000 sertifikası vardır. Bu işletmelerden bir tanesi raporunda GRI Performans Göstergelerini kullanırken bir tanesi de Responsible Care Performans Göstergelerini kullanmıştır.

Anahtar Kelimeler

• Şirket sürdürülebilirliği, Sürdürülebilirlik raporu, Kimya sektörü, İşletme web siteleri, İçerik analizi

New Rules Of Business Conduct: An Investigation About Sustainability Issues In The Chemical Sector

Öz

Corporate sustainability is a new and evolving management paradigm. This paradigm addresses to the new consciousness and rules to business conduct. Corporate sustainability is about weighing with equal importance the social, environmental and economic impacts of business operations. Objective of this study is to analyze sustainability related information on the web sites of Chemical sector companies that are included in the Istanbul Stock Exchange (ISE) in Turkey. 20 Web sites were examined by content analysis method. 96 variables were used for the eight main dimensions which were: (1) Navigation, (2) Menu Title, (3) Section in Annual Reports, (4) Reporting Attributes of Company, (5) Stand Alone Reporting, (6) Third Party Certification and Awards, (7) Declared Management Approach, and (8) Others. Findings indicate that 65% of the companies have placed “sustainability related information” as a separate item in their main navigation. 85% of the companies have various third party certifications such as ISO9001, ISO 14001, and OHSAS 18001. Only one company has SA 8000 certificate. Three companies have stand alone report; one of them uses GRI Performance Indicators and one of them uses Responsible Care Performance Indicators in their reports.

Anahtar Kelimeler

• Corporate sustainability, Sustainability reporting, Chemical sector, Company web sites, Content analysis

Kaynakça

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