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

Yıl 2009, Cilt: 11 Sayı: 2, 187 - 206, 01.06.2009

Doç.dr.saime Önce Yrd.doç.dr.nuray Tokgöz

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

Kaynakça

  • ACCA (2001), Environmental, Social and Sustainability Reporting on the World Wide Web: A Guide to Best Practice, London.
  • ACCA (2005), Sustainability Reporting Gui- delines for Malaysian Companies, April, www.accaglobal.com/sustaina- bility
  • ACCA (2005), The State of Corporate Envi- ronmental & Social Reporting in Singa- pore 2005, Research Report.
  • Adams, Carol (2004), Triple Bottom Line Re- porting, www.accaglobal.com/pdfs/ environment
  • Ajami, Riad A., M. M. Bear and H. Norreklit (2004), Multinational Corporate Sustai- nability: A Content Analysis Approach, in Organizational Data Mining: Levera- ging Enterprise Data Resources for Op- timal Performance (Ed.: H. R. Nemati and C. D. Barko), Idea Group Inc.
  • Aktan, Coşkun Can and Deniz Börü (2006) Kurumsal Sosyal Sorumluluk Düşünce- sinin Ortaya Çıkışı ve Gelişimi, in Ku- rumsal Sosyal Sorumluluk, www.canaktan.org/yonetim/kurum- s a l - s o s y a l s o r u m / k u r u m s a l - sosyal/ortaya-cikis.htm
  • Altunbaş, Derya (2003-2004), Uluslararsı Sürdürülebilir Kalkınma Ekseninde Türkiye’deki Kurumsal Değişimlere Bir Bakış, Yönetim Bilimleri Dergisi, Cilt 1, Sayı 1-2, pp 119-129.
  • Azapagic, A. (2003), Systems Approach to Corporate Sustainability A General Ma- nagement Framework, Trans IChemE, Vol 81, Part B, September 2003.
  • Campbell, David and A. Cornelia Beck (2004), Answering allegations: The use of the corporate website for restorative ethical and social disclosure, Business Ethics: A European Review, Volume 13, Numbers 2/3.
  • Clarke, Thomas and Clegg, Stewart (1998), Changing Paradigms The Transforma- tion of Management Knowledge for the 21st Century, HarperCollins Business, London.
  • CEFIC (2005), Responsible Care Manage- ment Framework, Issue 1, 23/6/2005.
  • Crawford, David (2005), Sustainability, CMA Management, February, pp. 21- 26.
  • Dunphy, Dexter (2003), Corporate Sustaina- bility: Challenge to Managerial Ortho- doxies, Journal of the Australian and New Zealand Academy of Manage- ment, 9, 1, pp. 2-11.
  • Dunphy, Dexter, Griffiths, Andrew and Benn, Suzanne (2007), Organizational Change for Corporate Sustainability, 2.ed., Routledge, London and New- York.
  • Edwards, Andres R. (2005), Sustainability Revolution: Portrait of Paradigm Shift, New Society Publishers, Limited.
  • Falk, Jay (2005), Sustainability Reporting and Business Value, European CEO, the Go- vernance Issue, May-June.
  • Funk, Karina (2003), Sustainability and Per- formance, MIT Sloan Management Re- view, Winter, pp. 65-70.
  • Gao, Simon S., S. Heravi and J. Z. Xiao (2005), Determinants of corporate social and environmental reporting in Hong Kong: a research note, Accounting Forum 29, pp 233-242.
  • Gocenoglu, Hikmet Ceyhun (2004), The ef- fects of Multinational Companies on Corporate Social Responsibility Practi- ces in Turkey, September.
  • GRI (2006), Sustainability Reporting Guide- lines Version 3.0,
  • Hedberg, Carl-Johan and F. V. Malmborg (2003), The Global Reporting Initiative and Corporate Sustainability Reporting in Swedish Companies, Corporate So- cial Responsibility and Environmental Management, 10, September, pp.153- 164.
  • Heemskerk, B, P. Pistorio and M. Scicluna (2002), Sustainable Development Re- porting: Striking the Balance, WBCSD, p.15.
  • Hoffman, Andrew J. (1999), Institutional Evolution and Change: Environmenta- lism and the U.S. Chemical Industry, Academy of Management Journal, Vol.42, No 4, pp 351-371.
  • King Andrew A. and Lenox, Michael J. (2000), Industry Self-Regulation Wit- hout Sanctions: The Chemical In- dustry’s Responsible Care Program, Academy of Management Journal, Vol. 43, No 4, pp 698-716.
  • Kolk, Ans (2004), A Decade of Sustainability Reporting: Developments and Signifi- cance, International Journal of Environ- ment and Sustainable Development, Vol. 3, No.1, pp 51-64.
  • KPMG, International Survey of Corporate Responsibility Reporting 2005, (2005), Research Report, University of Amster- dam and KPMG Global Sustainability Services.
  • Krippendorff, K. (1980), Content Analysis: An Introduction to its Methodology. Be- verly Hills, CA: Sage Publications.
  • Laszlo, Kathia C. (2003), The Evolution of Business: Learning, Innovation, and Sustainability in the Twenty-First Cen- tury, World Futures, 59, pp. 605 – 614.
  • Lenzen, Manfred, Dey, Christopher J. and Murray, Shauna A. (2004), Historical Accountability and Cumulative Im- pacts: the treatment of time in corporate sustainability reporting, Ecological Eco- nomics, 51, pp 237-250.
  • Matherly, C. Michele (2005), An Analysis of Corporate Websites Disclosures, Mana- gement Accounting Quarterly, Winter 2005.
  • McWilliams, Abagail, Siegel, Donald S. and Wright, Patrick M. (2006), Corporate So- cial Responsibility: Strategic Implicati- ons, Journal of Management Studies, 43(1), January 2006.
  • Molnar, Eleonora and Mulvihill, Peter R. (2003), Sustainability Focused Organi- zational Learning: Recent Experiences and New Challenges, Journal of Envi- ronmental Planning and Management, 46(2), pp. 167-176.
  • Nemli, Esra (2000-2001), Çevreye Duyarlı Yönetim Anlayışı, İ.Ü. Siyasal Bilgiler Fakültesi Dergisi, No 23-24.
  • Palframan, Diane (2005), Commitment Ma- nagement Builds Sustainable Enterpri- ses, The Conference Board, March, No. 140.
  • Perrini, Francesco (2006), The Practitioner’s Perspective on Non-Financial Repor- ting, California Management Review, Winter Vol. 48, No. 2, pp. 73-103.
  • Rees, J. (1997), The Development of Com- munitarian Regulation in the Chemical Industry, Law and Policy, Vol. 19, p.477.
  • Salzman, O., A. Ionescu-Somers and U. Ste- ger (2005), The Business Case for Cor- porate Sustainability: Literature Review and Research Options, European Ma- nagement Journal, Vol. 23, No 1, pp 27- 36.
  • Signitzer, Benno and Prexel, Anja (2008), Corporate Sustainability Communicati- ons: Aspects of Theory and Professio- nalization, Journal of Public Relations, Volume 20, Issue 1, January 2008.
  • Slater, Alyson and Sean Gilbert (2004), The Evolution of Business Reporting: Make Room for Sustainability Disclosure, En- vironmental Quality Management, Au- tumn, pp 41-44.
  • The Brundtland Commisison, (1987), Our Common Future (The Brundtland Com- mission Report), h t t p : / / h a b i t a t . i g c . o r g / o p e n - gates/wced-ocf.htm
  • WBCSD, Young Managers Team, (YMT), UNEP FI (2004), Integration of environ- mental, social and governance issues, Switzerland.
  • Whiting, M. Armstrong and Bennett, Char- les J. (2001), The Road to Sustainability: Business’ First Steps, Research Report, The Conference Board.
  • Wilson, Mel (2003), Corporate sustainability: what is it and where does it come from?, Ivey Business Journal, March/April 2003.
  • Yüksel, Aslı (2004), AB’de Yeni Kavram: Ya- tırımlar, Çevre Dostluğu ve Sosyal Fak- törler (Ekolojik Faktörler), pp.302-316.
  • -- The Sustainability Reporting Toolkit. www.sustainabilityreporting.ca/con- tent
  • -- (2004), Top Corporate Sustainability Re- ports Show Progress, Business and The Environment, December, pp. 5-7.
  • -- (2002), Corporate Sustainability, Risk Ma- nagement, Nov; 49, 11, p.50.
  • www.advansa.com www.aksa.com www.alkim.com www.aygaz.com www.brisa.com www.cbs.com www.cefic.be www.deva.com www.dyo.com www.egegubre.com www.egeplast.com www.ezacibasi.com www.goodyear.com www.gübretas.com www.hektas.com www.imkb.gov.tr www.junglerating.nl//english www.marshall.com www.petkim.com www.petrolofisi.com www.pimas.com www.responsiblecare.org www.soda.com www.tksd.org.tr www.tupras.com www.turcas.com www.wbcsd.org

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

Yıl 2009, Cilt: 11 Sayı: 2, 187 - 206, 01.06.2009

Doç.dr.saime Önce Yrd.doç.dr.nuray Tokgöz

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

  • ACCA (2001), Environmental, Social and Sustainability Reporting on the World Wide Web: A Guide to Best Practice, London.
  • ACCA (2005), Sustainability Reporting Gui- delines for Malaysian Companies, April, www.accaglobal.com/sustaina- bility
  • ACCA (2005), The State of Corporate Envi- ronmental & Social Reporting in Singa- pore 2005, Research Report.
  • Adams, Carol (2004), Triple Bottom Line Re- porting, www.accaglobal.com/pdfs/ environment
  • Ajami, Riad A., M. M. Bear and H. Norreklit (2004), Multinational Corporate Sustai- nability: A Content Analysis Approach, in Organizational Data Mining: Levera- ging Enterprise Data Resources for Op- timal Performance (Ed.: H. R. Nemati and C. D. Barko), Idea Group Inc.
  • Aktan, Coşkun Can and Deniz Börü (2006) Kurumsal Sosyal Sorumluluk Düşünce- sinin Ortaya Çıkışı ve Gelişimi, in Ku- rumsal Sosyal Sorumluluk, www.canaktan.org/yonetim/kurum- s a l - s o s y a l s o r u m / k u r u m s a l - sosyal/ortaya-cikis.htm
  • Altunbaş, Derya (2003-2004), Uluslararsı Sürdürülebilir Kalkınma Ekseninde Türkiye’deki Kurumsal Değişimlere Bir Bakış, Yönetim Bilimleri Dergisi, Cilt 1, Sayı 1-2, pp 119-129.
  • Azapagic, A. (2003), Systems Approach to Corporate Sustainability A General Ma- nagement Framework, Trans IChemE, Vol 81, Part B, September 2003.
  • Campbell, David and A. Cornelia Beck (2004), Answering allegations: The use of the corporate website for restorative ethical and social disclosure, Business Ethics: A European Review, Volume 13, Numbers 2/3.
  • Clarke, Thomas and Clegg, Stewart (1998), Changing Paradigms The Transforma- tion of Management Knowledge for the 21st Century, HarperCollins Business, London.
  • CEFIC (2005), Responsible Care Manage- ment Framework, Issue 1, 23/6/2005.
  • Crawford, David (2005), Sustainability, CMA Management, February, pp. 21- 26.
  • Dunphy, Dexter (2003), Corporate Sustaina- bility: Challenge to Managerial Ortho- doxies, Journal of the Australian and New Zealand Academy of Manage- ment, 9, 1, pp. 2-11.
  • Dunphy, Dexter, Griffiths, Andrew and Benn, Suzanne (2007), Organizational Change for Corporate Sustainability, 2.ed., Routledge, London and New- York.
  • Edwards, Andres R. (2005), Sustainability Revolution: Portrait of Paradigm Shift, New Society Publishers, Limited.
  • Falk, Jay (2005), Sustainability Reporting and Business Value, European CEO, the Go- vernance Issue, May-June.
  • Funk, Karina (2003), Sustainability and Per- formance, MIT Sloan Management Re- view, Winter, pp. 65-70.
  • Gao, Simon S., S. Heravi and J. Z. Xiao (2005), Determinants of corporate social and environmental reporting in Hong Kong: a research note, Accounting Forum 29, pp 233-242.
  • Gocenoglu, Hikmet Ceyhun (2004), The ef- fects of Multinational Companies on Corporate Social Responsibility Practi- ces in Turkey, September.
  • GRI (2006), Sustainability Reporting Guide- lines Version 3.0,
  • Hedberg, Carl-Johan and F. V. Malmborg (2003), The Global Reporting Initiative and Corporate Sustainability Reporting in Swedish Companies, Corporate So- cial Responsibility and Environmental Management, 10, September, pp.153- 164.
  • Heemskerk, B, P. Pistorio and M. Scicluna (2002), Sustainable Development Re- porting: Striking the Balance, WBCSD, p.15.
  • Hoffman, Andrew J. (1999), Institutional Evolution and Change: Environmenta- lism and the U.S. Chemical Industry, Academy of Management Journal, Vol.42, No 4, pp 351-371.
  • King Andrew A. and Lenox, Michael J. (2000), Industry Self-Regulation Wit- hout Sanctions: The Chemical In- dustry’s Responsible Care Program, Academy of Management Journal, Vol. 43, No 4, pp 698-716.
  • Kolk, Ans (2004), A Decade of Sustainability Reporting: Developments and Signifi- cance, International Journal of Environ- ment and Sustainable Development, Vol. 3, No.1, pp 51-64.
  • KPMG, International Survey of Corporate Responsibility Reporting 2005, (2005), Research Report, University of Amster- dam and KPMG Global Sustainability Services.
  • Krippendorff, K. (1980), Content Analysis: An Introduction to its Methodology. Be- verly Hills, CA: Sage Publications.
  • Laszlo, Kathia C. (2003), The Evolution of Business: Learning, Innovation, and Sustainability in the Twenty-First Cen- tury, World Futures, 59, pp. 605 – 614.
  • Lenzen, Manfred, Dey, Christopher J. and Murray, Shauna A. (2004), Historical Accountability and Cumulative Im- pacts: the treatment of time in corporate sustainability reporting, Ecological Eco- nomics, 51, pp 237-250.
  • Matherly, C. Michele (2005), An Analysis of Corporate Websites Disclosures, Mana- gement Accounting Quarterly, Winter 2005.
  • McWilliams, Abagail, Siegel, Donald S. and Wright, Patrick M. (2006), Corporate So- cial Responsibility: Strategic Implicati- ons, Journal of Management Studies, 43(1), January 2006.
  • Molnar, Eleonora and Mulvihill, Peter R. (2003), Sustainability Focused Organi- zational Learning: Recent Experiences and New Challenges, Journal of Envi- ronmental Planning and Management, 46(2), pp. 167-176.
  • Nemli, Esra (2000-2001), Çevreye Duyarlı Yönetim Anlayışı, İ.Ü. Siyasal Bilgiler Fakültesi Dergisi, No 23-24.
  • Palframan, Diane (2005), Commitment Ma- nagement Builds Sustainable Enterpri- ses, The Conference Board, March, No. 140.
  • Perrini, Francesco (2006), The Practitioner’s Perspective on Non-Financial Repor- ting, California Management Review, Winter Vol. 48, No. 2, pp. 73-103.
  • Rees, J. (1997), The Development of Com- munitarian Regulation in the Chemical Industry, Law and Policy, Vol. 19, p.477.
  • Salzman, O., A. Ionescu-Somers and U. Ste- ger (2005), The Business Case for Cor- porate Sustainability: Literature Review and Research Options, European Ma- nagement Journal, Vol. 23, No 1, pp 27- 36.
  • Signitzer, Benno and Prexel, Anja (2008), Corporate Sustainability Communicati- ons: Aspects of Theory and Professio- nalization, Journal of Public Relations, Volume 20, Issue 1, January 2008.
  • Slater, Alyson and Sean Gilbert (2004), The Evolution of Business Reporting: Make Room for Sustainability Disclosure, En- vironmental Quality Management, Au- tumn, pp 41-44.
  • The Brundtland Commisison, (1987), Our Common Future (The Brundtland Com- mission Report), h t t p : / / h a b i t a t . i g c . o r g / o p e n - gates/wced-ocf.htm
  • WBCSD, Young Managers Team, (YMT), UNEP FI (2004), Integration of environ- mental, social and governance issues, Switzerland.
  • Whiting, M. Armstrong and Bennett, Char- les J. (2001), The Road to Sustainability: Business’ First Steps, Research Report, The Conference Board.
  • Wilson, Mel (2003), Corporate sustainability: what is it and where does it come from?, Ivey Business Journal, March/April 2003.
  • Yüksel, Aslı (2004), AB’de Yeni Kavram: Ya- tırımlar, Çevre Dostluğu ve Sosyal Fak- törler (Ekolojik Faktörler), pp.302-316.
  • -- The Sustainability Reporting Toolkit. www.sustainabilityreporting.ca/con- tent
  • -- (2004), Top Corporate Sustainability Re- ports Show Progress, Business and The Environment, December, pp. 5-7.
  • -- (2002), Corporate Sustainability, Risk Ma- nagement, Nov; 49, 11, p.50.
  • www.advansa.com www.aksa.com www.alkim.com www.aygaz.com www.brisa.com www.cbs.com www.cefic.be www.deva.com www.dyo.com www.egegubre.com www.egeplast.com www.ezacibasi.com www.goodyear.com www.gübretas.com www.hektas.com www.imkb.gov.tr www.junglerating.nl//english www.marshall.com www.petkim.com www.petrolofisi.com www.pimas.com www.responsiblecare.org www.soda.com www.tksd.org.tr www.tupras.com www.turcas.com www.wbcsd.org
Toplam 48 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA23KU94DA
Bölüm Makaleler
Yazarlar

Doç.dr.saime Önce Bu kişi benim

Yrd.doç.dr.nuray Tokgöz Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2009
Yayımlandığı Sayı Yıl 2009 Cilt: 11 Sayı: 2

Kaynak Göster

APA Önce, D., & Tokgöz, Y. (2009). İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma. ISGUC The Journal of Industrial Relations and Human Resources, 11(2), 187-206.
AMA Önce D, Tokgöz Y. İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma. isguc. Haziran 2009;11(2):187-206.
Chicago Önce, Doç.dr.saime, ve Yrd.doç.dr.nuray Tokgöz. “İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma”. ISGUC The Journal of Industrial Relations and Human Resources 11, sy. 2 (Haziran 2009): 187-206.
EndNote Önce D, Tokgöz Y (01 Haziran 2009) İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma. ISGUC The Journal of Industrial Relations and Human Resources 11 2 187–206.
IEEE D. Önce ve Y. Tokgöz, “İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma”, isguc, c. 11, sy. 2, ss. 187–206, 2009.
ISNAD Önce, Doç.dr.saime - Tokgöz, Yrd.doç.dr.nuray. “İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma”. ISGUC The Journal of Industrial Relations and Human Resources 11/2 (Haziran 2009), 187-206.
JAMA Önce D, Tokgöz Y. İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma. isguc. 2009;11:187–206.
MLA Önce, Doç.dr.saime ve Yrd.doç.dr.nuray Tokgöz. “İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma”. ISGUC The Journal of Industrial Relations and Human Resources, c. 11, sy. 2, 2009, ss. 187-06.
Vancouver Önce D, Tokgöz Y. İşletme Yönetiminde Yeni Kurallar: Kimya Sektöründe Sürdürülebilirlik Konuları Üzerine Bir Araştırma. isguc. 2009;11(2):187-206.