Kurumsal Sosyal Sorumluluk Bağlamında Kurumsal İnsan Hakları: Madencilik Firmalarında Firma Performansı ile İlişkisi

Öz

Bu çalışmada, kurumsal sosyal sorumluluk (KSS) çerçevesinde kurumsal insan hakları (KİH) performansı değerlendirilmiştir. Kurumsal insan haklarının ortaya çıkışı, gelişimi ve Birleşmiş Milletler İnsan Hakları Yüksek Komiserliği Ofisi bünyesinde kurulan İş Dünyası ve İnsan Haklarına İlişkin BM Kılavuz İlkeleri baz alınarak hazırlanan kıyaslamalar değerlendirilmiştir. Tüm dünyada petrol, gaz ve mineral madenciliği sektöründe faaliyet gösteren çok uluslu işletmelerin 2019 yılı için hazırlanan KİH performansları incelenmiştir. Araştırmaya 54 çok uluslu madencilik firması dahil edilmiştir. Firmaların finansal performansları ile KİH skorları arasındaki ilişki korelasyon analizi ile incelenmiş olup, KİH ile toplam gelir, toplam aktif, FAVÖK, PD/DD ve net kâr marjı arasında anlamlı ilişkiler tespit edilmiştir.

Anahtar Kelimeler

• Kurumsal Sosyal Sorumluluk
• Kurumsal İnsan Hakları
• Firma Performansı

Corporate Human Rights in the Context of Corporate Social Responsibility: Relationship with Firm Performance in Extractive Industry

Abstract

Keywords: corporate social responsibility, corporate human rights, firm performance Paper type: Research In this study, corporate human rights (CHR) performance is evaluated within the framework of corporate social responsibility (CSR). The emergence and development of corporate human rights (CHR) and the benchmarks prepared on the basis of the UN Guiding Principles on Business and Human Rights established within the Office of the United Nations High Commissioner for Human Rights (OHCHR) is evaluated. The CHR performances of multinational enterprises operating in the oil, gas and mineral mining (extractives) sector all over the world in 2019 examined. 54 multinational extractive corporations included in the analysis. The relationship between the financial performances and CHR scores is examined by correlation analysis, and significant relationships found between CHR and total revenue, total assets, EBITDA, price to book and net profit margin.

Keywords

• corporate social responsibility
• corporate human rights
• firm performance

Kaynakça

1. Barnett, M. L., & Salomon, R. M. (2006). Beyond dichotomy: The curvilinear relationship between social responsibility and financial performance. Strategic management journal, 27(11), 1101-1122.
2. Bilchitz, D. (2010). The Ruggie framework: An Adequate Rubric for Corporate Human Rights Obligations. SUR-International Journal on Human Rights, 7(12), 199-229.
3. Bishop, J. D. (2012). The Limits of Corporate Human Rights Obligations and the Rights of For-Profit Corporations. Business Ethics Quarterly, 22(1), 119-144.
4. Blasi, S., Caporin, M., & Fontini, F. (2018). A multidimensional analysis of the relationship between corporate social responsibility and firms' economic performance. Ecological Economics, 147, 218-229.
5. Boesso, G., Favotto, F., & Michelon, G. (2015). Stakeholder prioritization, strategic corporate social responsibility and company performance: further evidence. Corporate Social Responsibility and Environmental Management, 22(6), 424-440.
6. Chen, L., Feldmann, A., & Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry. International Journal of Production Economics, 170, 445-456.
7. Chijioke-Oforji, C. (2019). The Corporate Human Rights Benchmark: Sparking a Race to the Top?. International Company and Commercial Law Review, 31(1), 25-39.
8. CHRB, Corporate Human Rights Benchmark Methodology 2019, https://assets.worldbenchmarkingalliance .org/app/uploads/2021/04/CHRB2018MethodologyAGAPEX.pdf (accessed 12-13-14 December 2022).

9. Field, A. (2013). Discovering statistics using IBM SPSS statistics. SAGE Publications.
10. Friedman, M. (2007). The social responsibility of business is to increase its profits. In Corporate ethics and corporate governance (pp. 173-178). Springer, Berlin, Heidelberg.
11. Lu, W. M., Wang, W. K., & Lee, H. L. (2013). The relationship between corporate social responsibility and corporate performance: Evidence from the US semiconductor industry. International Journal of Production Research, 51(19), 5683-5695.
12. Preston, L. E., & O'bannon, D. P. (1997). The corporate social-financial performance relationship: A typology and analysis. Business & Society, 36(4), 419-429.
13. Ruggie, J. G. (2011). Report of the special representative of the secretary-general on the issue of human rights and transnational corporations and other business enterprises: Guiding principles on business and human rights: implementing the united nations ‘protect, respect and remedy’ framework. Netherlands Quarterly of Human Rights, 29(2), 224-253.
14. Ruggie, J. G. (2007). Business and human rights: the evolving international agenda. American Journal of International Law, 101(4), 819-840.
15. Ting, I. W. K., Azizan, N. A., Bhaskaran, R. K., & Sukumaran, S. K. (2019). Corporate social performance and firm performance: Comparative study among developed and emerging market firms. Sustainability, 12(1), 26.
16. Vurro, C., & Perrini, F. (2011). Making the most of corporate social responsibility reporting: Disclosure structure and its impact on performance. Corporate Governance: The international journal of business in society.
17. Watts, M. J. (2005). Righteous oil? Human rights, the oil complex, and corporate social responsibility. Annu. Rev. Environ. Resour., 30, 373-407.
18. Wettstein, F. (2020). The history of business and human rights and its relationship with corporate social responsibility. In Research handbook on human rights and business (pp. 23-45). Edward Elgar Publishing.
19. Wood, S. (2012). The case for leverage-based corporate human rights responsibility. Business Ethics Quarterly, 22(1), 63-98.
20. Wouters, J., & Chanet, L. (2008). Corporate Human Rights Responsibility: An European Perspective. Northwestern University Journal of International Human Rights, 6 (2), 262-303.