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SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi

Yıl 2022, , 823 - 845, 18.01.2023
https://doi.org/10.26650/ISTJECON2021-1051041

Öz

Şirketler 1900’lü yılların başlarından itibaren finansal sıkıntı, iflas vb. mali sıkıntılar ile yüzleşmek zorunda kalmışlardır. Geçmişte yaşanan bu finansal krizlerden çıkardıkları derslerle yeni araç ve yöntemler geliştirmişlerdir. Sürdürülebilirlik raporlaması da bu yöntemlerden birisidir. Bu yöntemle paydaşların bilgi ihtiyacı daha geniş ve daha derinlemesine karşılanması amaçlanmaktadır. Sürdürülebilirlik raporlaması finansal verilerinin yanında finansal olmayan verilerin de raporlanmasını gerektirmektedir. SASB (Sürdürülebilirlik Muhasebe Standartları Kurulu) sürdürülebilirlikle ilgili konularda şirketlerin yapması gereken raporlama ve kamuoyunu bilgilendirmeye dönük geniş kapsamlı bir işlev üstlenmiştir. Fakat şirketlerin finansal performansı ile sürdürülebilirlik raporu arasındaki ilişkinin ne yönde ve nasıl olduğu cevap bekleyen sorudur. Bu soruya verilebilecek cevaplardan biri de finansal sürdürülebilirliğin genel sürdürülebilirlikteki yeri ve etkisini belirlemektir. Bu hususa dönük olarak finansal başarısızlık olasılığı yüksek olan şirketlerin aynı dönemde sürdürülebilirlik raporu yayımlayıp yayımlamadığından yola çıkılarak sürdürülebilirlik kavramı ile finansal başarısızlık kavramı arasındaki ilişki analiz edilmiştir. Finansal başarısızlık göstergesi olarak Altman ve Hotchkiss (2006) tarafından imalat dışı sektörler ve belirli endüstriler için geliştirilen Z’’ skoru esas alınmıştır. SASB raporları yayımlanan şirketler arasından ulaşım sektörü seçilmiştir. Bunun nedeni Z’’ skorunun imalat dışı ve (ulaşım sektörü dahil) belirli sektörler için geliştirilmiş olmasıdır. Bu sektörde SASB kapsamında rapor yayımlayan uluslararası ve çeşitli ülkelerden 43 şirket olup, 40 şirketin finansal verisine ulaşılmıştır. Ancak bir şirket 2017 yılında kurulduğundan, Z’’ skoru hesaplanmamıştır. Bu nedenle 39 adet şirketin 2016-2020 yılları arasında yayınladıkları beş yıllık finansal tablolara göre Altman Z’’skoru hesaplanmıştır. Z’’ skoru 4.35 altında (sıkıntılı alan) olan şirketler ile 4.35-5.85 arasında (gri/belirsiz alan) olan şirketlerin sürdürülebilirlik raporu yayınlayıp yayınlamadığı incelenmiştir. Çalışma sonucunda şirketler sıkıntılı veya belirsiz alanda olmalarına karşın son yıllara yaklaştıkça sürdürülebilirlik raporu yayınlayan şirket sayısının arttığı görülmüştür. Başka deyişle 2016-2020 yılları arasında beş yıl boyunca finansal sıkıntıda olan sekiz adet şirket mevcuttur. Bu şirketlerden dört tanesi ilgili yıllar süresince sürdürülebilirlik raporu yayınlamış olup, üç tanesi havayolları bir tanesi otomobil sektöründe faaliyet göstermektedir.

Destekleyen Kurum

Yoktur

Proje Numarası

Yoktur

Teşekkür

Yoktur

Kaynakça

  • Altman ,Edward. (1968). Financial Ratios, Discriminant Analysis And The Prediction Of Corporate Bankruptcy. The Journal Of Finance, Vol. 23, No. 4 Sep., 594- 606. Erişim adresi: https://www. jstor.org/stable/2978933 google scholar
  • Altman, E. & Hotchkiss, E. (2006). Corporate Financial Distress And Bankruptcy, Third Edition New Jersey, John Wiley & Sons, Inc. google scholar
  • Altman, Edward I, Matgorzata iwanicz-Drozdowska, Erkki K. Laitinen, Arto Suvas (2017). Financial Distress Prediction İn An İnternational Context: A Review And Empirical Analysis Of Altman’s Z-Score odel, Journal Of International Financial Management & Accounting, 28:2, 131-71. doi:10.1111/jifm.12053 google scholar
  • Avis. (2022, 5 Şubat). 2016 Global Environmental Initiatives Report. Retrieved from https:// avisbudgetgroup.com/wp-content/uploads/2018/11/2016_Global_Initiatives_-F.pdf google scholar
  • Avis. (2022, 5 Şubat). 2020 Corporate Social Responsibility Report Retrieved from https://www. responsibilityreports.com/Company/avis-budget-group-inc google scholar
  • Avis. (2022, 5 Şubat). Corporate Social Responsibility Report 2019 Retrieved from https://www. responsibilityreports.com/Company/avis-budget-group-inc, 05.02.2022 google scholar
  • Azul. (2022, 25 Ocak). Corporate Responsibility Retrieved from https://news.aa.com/CRR/ google scholar
  • Azul. (2022, 25 Ocak). ESG Retrieved from https://ri.voeazul.com.br/en/investor-information/esg/ google scholar
  • Baldarelli, M., Baldo, M. & Kiosseva, N. (2017). Environmental Accounting and Reporting Theory and Practice, Switzerland, Springer International Publishing AG. google scholar
  • Bini, L. & Bellucci M. (2020). Integrated Sustainability Reporting Linking Environmental and Social Information to Value Creation Processes Switzerland AG, Springer Nature. google scholar
  • Cooper Standard. (2022, 1 Şubat). Corporate Responsibility 2020 Retrieved from https://www. cooperstandard.com/sites/default/files/2021-05/2020_CRR_v2.pdf google scholar
  • CP. (2022, 5 Şubat). Corporate Sustainability Reports Retrieved from https://sustainability.cpr.ca/ resources-and-downloads/ google scholar
  • CSX. (2021,19 Ocak). Environmental, Social & Governance Retrieved from https://investors.csx.com/ esg/default.aspx google scholar
  • CSX. (2021,19 Ocak). Corporate Social Responsibility Report Retrieved from https://investors.csx. com/news-and-events/news/news-details/2017/CSX-Publishes-Annual-Corporate-Social-Responsibility-Report/default.aspx google scholar
  • Dana. (2022, 1 Şubat) Sustainability Report. Retrieved from https://www.dana.com/globalassets/ resource-library/corporate/dana-inc.---2018-sustainability-report.pdf google scholar
  • Dana. (2022, 1 Şubat) Sustainability Retrieved from https://www.dana.com/company/sustainability-and-social-responsibility/sustainability/ google scholar
  • Delta. (2022, 29 Ocak). Corporate Responsibility Report 2019-2018 Retrieved from https://www. delta.com/us/en/about-delta/sustainability google scholar
  • Delta. (2022, 29 Ocak). ESG 2020 Retrieved from https://www.delta.com/us/en/about-delta/ sustainability google scholar
  • Delta. (2022, 29 Ocak). Corporate Responsibility Report 2017-2016 Retrieved from https://www. responsibilityreports.com/Company/delta-air-lines-inc google scholar
  • Dpdhl. (2022, 1 Şubat). ESG Retrieved from https://www.dpdhl.com/en/investors/esg.html google scholar
  • Eagleships. (2022, 19 Ocak). ESG REPORTS Retrieved from https://ir.eagleships.com/esg-reports google scholar
  • Entegre Raporlama. (2020, 1 1 Ekim). Entegre Raporlama Retrieved from http://www. entegreraporlamatr.org/en/about-us/who-are-we.aspx google scholar
  • Fedex. (2022, 3 Şubat). Environmental, Social, & Governance Reporting Retrieved from https://www. fedex.com/en-us/sustainability/reports.html google scholar
  • Flexlng. (2022, 3 Şubat). Environmental Social Governance Retrieved from https://www.flexlng.com/ investor-home/esg/ google scholar
  • Fly. (2022, 10 Ocak). Sustainability Report Retrieved from https://flysustainably.com/reports/ google scholar
  • Ford Motor. (2022, 14 Ocak). Responsibility Report Retrieved from https://www. responsibilityreports.com/Company/ford-motor-company google scholar
  • Fülöp, G & Hernâdi, B. (2013). Sustainability Accounting: A Success Factor In Corporate Sustainability Strategy New Challenges Of Economic And Business Development, 229-241. Erişim Adresi: https://www.bvef.lu.lv/fileadmin/user_upload/lu_portal/projekti/bvef/konferences/ konference_2013/report/2Session/Fulop_Hernadi.pdf google scholar
  • Gaslog. (2022, 5 Şubat). Sustainability Report Retrieved from https://www.gaslogltd.com/investors/ sustainability/ google scholar
  • GM. (2022, 19 Ocak). Sustainability Retrieved from https://www.gmsustainability.com/downloads-and-archives.html google scholar
  • Gol. (2022, 29 Ocak). ESG REPORT Retrieved from https://ri.voegol.com.br/conteudo_en. asp?idioma=1&conta=44&tipo=53779 google scholar
  • Hawaiian. (2022, 29 Ocak). corporate-responsibility Retrieved from https://www.hawaiianairlines. com/about-us/corporate-responsibility google scholar
  • Hawaiian. (2022, 29 Ocak) Corporate Responsibility Retrieved from https://www. responsibilityreports.com/Company/hawaiian-holdings-inc google scholar
  • Schaltegger, S. Bennett, M., ve Burritt R.(Ed). (2006). Sustainability Accountıng And Reporting Springer google scholar
  • Hoenglng. (2022, 19 Ocak). CORPORATE GOVERNANCE REPORTS Retrieved from https:// hoeghlng.com/corporate-governance/default.aspx google scholar
  • IAG. (2022, 29 Ocak). Sustainability Retrieved from https://www.iairgroup.com/en/sustainability/ documents-and-links google scholar
  • Jet blue. (2022, 1 Şubat). Environmental Social Governance Reporting Retrieved from https://www. jetblue.com/sustainability/reporting google scholar
  • Lamberton, G. (2005). Sustainability Accounting—A Brief History And Conceptual Framework, Accounting Forum 29, 7-26. https://doi.org/10.1016Zj.accfor.2004.11.001 google scholar
  • Lin, B., Lee Z. & Gibbs, L. (2008). Operational restructuring: reviving an ailing business, Management Decision Vol. 46 No. 4, 539-552, https://doi.org/10.1108/00251740810865049. google scholar
  • Mercedes. (2022, 10 Ocak). Sustainability Reports Retrieved from https://group.mercedes-benz. com/sustainability/archive-sustainability-reports.html google scholar
  • Movida. (2022, 5 Şubat). Integrated Reportings Retrieved from https://ri.movida.com.br/en/ company/sustainability-report/ google scholar
  • Nissan. (2022, 5 Şubat). Sustainability Report Retrieved from https://www.nissan-global.com/EN/ SUSTAINABILITY/LIBRARY/SR/2020/ google scholar
  • Odfjell. (2022, 19 Ocak). Sustainability Retrieved from https://www.odfjell.com/sustainability/ google scholar
  • Pisani, Jacobus A. Du (2006). Sustainable development - historical roots of the concept Environmental Sciences June 3(2): 83-96 s.85-86, https://doi.org/10.1080/15693430600688831 google scholar
  • Surampalli, Rao Y. Tian C. Zhang, Manish Kumar Goyal, Satinder K. Brar R. D. Tyagi. (Eds). Sustainability Fundamentals and Applications USA: John Wiley & Sons google scholar
  • SASB (2020, 12 Haziran) Conceptual Framework 2017 Retrieved from https://www.sasb.org/ google scholar
  • SASB, (2020, 3 Haziran) SASB Conceptual Framework Retrieved from https://www.sasb.org/wp-content/uploads/2019/05/SASB-Conceptual-Framework.pdf google scholar
  • SASB. (2020, 4 Haziran). SASB Standards Retrieved from https://www.sasb.org/why-sasb/ google scholar
  • SASB. (2020, 28 Kasım). SASB Standards Retrieved from https://www.sasb.org/standards-overview/ sasb-and-others/ google scholar
  • SASB. (2020, 30 Mayıs ). SASB Materiality Map Retrieved from https://www.sasb.org/standards-overview/materiality-map/ google scholar
  • Schmuck, M. (2013). Financial Distress and Corporate Turnaround, Wiesbaden: Springer google scholar
  • Sustaınability Accounting Standard (2021, 22 Ocak) SICS-Industry-List 2018. Retrieved from https:// www.sasb.org/ google scholar
  • UPS. (2022, 10 Ocak). Social Impact Reporting Retrieved from https://about.ups.com/us/en/social-impact/reporting.html google scholar
  • Wilhelmsen. (2022, 5 Şubat). ESG reports Retrieved from https://www.wilhelmsen.com/investors/ reports-and-presentations/sustainability-reports/ google scholar
  • XPO. (2022, 25 Ocak). Sustainability Report Retrieved from https://sustainability.xpo.com/ google scholar

Analysis of the Relationship Between Financial Faılures and Sustaınability Reports of Companies Publishing SASB Reports

Yıl 2022, , 823 - 845, 18.01.2023
https://doi.org/10.26650/ISTJECON2021-1051041

Öz

What the relationship is between a company’s sustainability report and its financial performance is a question awaiting an answer. One answer to this question involves determining the place and impact financial sustainability has with regard to overall sustainability. As such, this article analyzes the relationship between the concept of sustainability and the concept of financial failure based on whether companies with a high probability of financial failure published a sustainability report in the same period. As an indicator of financial failure, the Z’’ score developed by Altman and Hotchkiss (2006) for non-manufacturing and specific industries (retailers, telecommunications, airlines, etc.) was taken as the basis. The transportation sector was selected among the companies with published SASB reports because the transportation sector is one of the certain non-manufacturing sectors for which the Z” score was developed. This sector shows 43 companies that have published SASB reports and financial data to be accessible for 40 companies. However, no Z’’ score has been calculated for companies founded since 2017, thus the Altman Z’’scores were calculated according to the five-year financial statements 39 companies had published between 2016-2020. The study examines whether companies with a Z’’ score under 4.35 (indicating financial difficulty) and companies with a Z’’ score between 4.35-5.85 (indicating the financial gray zone) have published sustainability reports. The results of the paper show the number of companies that published sustainability reports to have increased in recent years, even companies that are in trouble or financial uncertainty. In other words, eight companies were found to be in financial distress for the five years between 2016-2020, with four of these companies having published sustainability reports during that time, three being airline companies and one operating in the automobile sector.

Proje Numarası

Yoktur

Kaynakça

  • Altman ,Edward. (1968). Financial Ratios, Discriminant Analysis And The Prediction Of Corporate Bankruptcy. The Journal Of Finance, Vol. 23, No. 4 Sep., 594- 606. Erişim adresi: https://www. jstor.org/stable/2978933 google scholar
  • Altman, E. & Hotchkiss, E. (2006). Corporate Financial Distress And Bankruptcy, Third Edition New Jersey, John Wiley & Sons, Inc. google scholar
  • Altman, Edward I, Matgorzata iwanicz-Drozdowska, Erkki K. Laitinen, Arto Suvas (2017). Financial Distress Prediction İn An İnternational Context: A Review And Empirical Analysis Of Altman’s Z-Score odel, Journal Of International Financial Management & Accounting, 28:2, 131-71. doi:10.1111/jifm.12053 google scholar
  • Avis. (2022, 5 Şubat). 2016 Global Environmental Initiatives Report. Retrieved from https:// avisbudgetgroup.com/wp-content/uploads/2018/11/2016_Global_Initiatives_-F.pdf google scholar
  • Avis. (2022, 5 Şubat). 2020 Corporate Social Responsibility Report Retrieved from https://www. responsibilityreports.com/Company/avis-budget-group-inc google scholar
  • Avis. (2022, 5 Şubat). Corporate Social Responsibility Report 2019 Retrieved from https://www. responsibilityreports.com/Company/avis-budget-group-inc, 05.02.2022 google scholar
  • Azul. (2022, 25 Ocak). Corporate Responsibility Retrieved from https://news.aa.com/CRR/ google scholar
  • Azul. (2022, 25 Ocak). ESG Retrieved from https://ri.voeazul.com.br/en/investor-information/esg/ google scholar
  • Baldarelli, M., Baldo, M. & Kiosseva, N. (2017). Environmental Accounting and Reporting Theory and Practice, Switzerland, Springer International Publishing AG. google scholar
  • Bini, L. & Bellucci M. (2020). Integrated Sustainability Reporting Linking Environmental and Social Information to Value Creation Processes Switzerland AG, Springer Nature. google scholar
  • Cooper Standard. (2022, 1 Şubat). Corporate Responsibility 2020 Retrieved from https://www. cooperstandard.com/sites/default/files/2021-05/2020_CRR_v2.pdf google scholar
  • CP. (2022, 5 Şubat). Corporate Sustainability Reports Retrieved from https://sustainability.cpr.ca/ resources-and-downloads/ google scholar
  • CSX. (2021,19 Ocak). Environmental, Social & Governance Retrieved from https://investors.csx.com/ esg/default.aspx google scholar
  • CSX. (2021,19 Ocak). Corporate Social Responsibility Report Retrieved from https://investors.csx. com/news-and-events/news/news-details/2017/CSX-Publishes-Annual-Corporate-Social-Responsibility-Report/default.aspx google scholar
  • Dana. (2022, 1 Şubat) Sustainability Report. Retrieved from https://www.dana.com/globalassets/ resource-library/corporate/dana-inc.---2018-sustainability-report.pdf google scholar
  • Dana. (2022, 1 Şubat) Sustainability Retrieved from https://www.dana.com/company/sustainability-and-social-responsibility/sustainability/ google scholar
  • Delta. (2022, 29 Ocak). Corporate Responsibility Report 2019-2018 Retrieved from https://www. delta.com/us/en/about-delta/sustainability google scholar
  • Delta. (2022, 29 Ocak). ESG 2020 Retrieved from https://www.delta.com/us/en/about-delta/ sustainability google scholar
  • Delta. (2022, 29 Ocak). Corporate Responsibility Report 2017-2016 Retrieved from https://www. responsibilityreports.com/Company/delta-air-lines-inc google scholar
  • Dpdhl. (2022, 1 Şubat). ESG Retrieved from https://www.dpdhl.com/en/investors/esg.html google scholar
  • Eagleships. (2022, 19 Ocak). ESG REPORTS Retrieved from https://ir.eagleships.com/esg-reports google scholar
  • Entegre Raporlama. (2020, 1 1 Ekim). Entegre Raporlama Retrieved from http://www. entegreraporlamatr.org/en/about-us/who-are-we.aspx google scholar
  • Fedex. (2022, 3 Şubat). Environmental, Social, & Governance Reporting Retrieved from https://www. fedex.com/en-us/sustainability/reports.html google scholar
  • Flexlng. (2022, 3 Şubat). Environmental Social Governance Retrieved from https://www.flexlng.com/ investor-home/esg/ google scholar
  • Fly. (2022, 10 Ocak). Sustainability Report Retrieved from https://flysustainably.com/reports/ google scholar
  • Ford Motor. (2022, 14 Ocak). Responsibility Report Retrieved from https://www. responsibilityreports.com/Company/ford-motor-company google scholar
  • Fülöp, G & Hernâdi, B. (2013). Sustainability Accounting: A Success Factor In Corporate Sustainability Strategy New Challenges Of Economic And Business Development, 229-241. Erişim Adresi: https://www.bvef.lu.lv/fileadmin/user_upload/lu_portal/projekti/bvef/konferences/ konference_2013/report/2Session/Fulop_Hernadi.pdf google scholar
  • Gaslog. (2022, 5 Şubat). Sustainability Report Retrieved from https://www.gaslogltd.com/investors/ sustainability/ google scholar
  • GM. (2022, 19 Ocak). Sustainability Retrieved from https://www.gmsustainability.com/downloads-and-archives.html google scholar
  • Gol. (2022, 29 Ocak). ESG REPORT Retrieved from https://ri.voegol.com.br/conteudo_en. asp?idioma=1&conta=44&tipo=53779 google scholar
  • Hawaiian. (2022, 29 Ocak). corporate-responsibility Retrieved from https://www.hawaiianairlines. com/about-us/corporate-responsibility google scholar
  • Hawaiian. (2022, 29 Ocak) Corporate Responsibility Retrieved from https://www. responsibilityreports.com/Company/hawaiian-holdings-inc google scholar
  • Schaltegger, S. Bennett, M., ve Burritt R.(Ed). (2006). Sustainability Accountıng And Reporting Springer google scholar
  • Hoenglng. (2022, 19 Ocak). CORPORATE GOVERNANCE REPORTS Retrieved from https:// hoeghlng.com/corporate-governance/default.aspx google scholar
  • IAG. (2022, 29 Ocak). Sustainability Retrieved from https://www.iairgroup.com/en/sustainability/ documents-and-links google scholar
  • Jet blue. (2022, 1 Şubat). Environmental Social Governance Reporting Retrieved from https://www. jetblue.com/sustainability/reporting google scholar
  • Lamberton, G. (2005). Sustainability Accounting—A Brief History And Conceptual Framework, Accounting Forum 29, 7-26. https://doi.org/10.1016Zj.accfor.2004.11.001 google scholar
  • Lin, B., Lee Z. & Gibbs, L. (2008). Operational restructuring: reviving an ailing business, Management Decision Vol. 46 No. 4, 539-552, https://doi.org/10.1108/00251740810865049. google scholar
  • Mercedes. (2022, 10 Ocak). Sustainability Reports Retrieved from https://group.mercedes-benz. com/sustainability/archive-sustainability-reports.html google scholar
  • Movida. (2022, 5 Şubat). Integrated Reportings Retrieved from https://ri.movida.com.br/en/ company/sustainability-report/ google scholar
  • Nissan. (2022, 5 Şubat). Sustainability Report Retrieved from https://www.nissan-global.com/EN/ SUSTAINABILITY/LIBRARY/SR/2020/ google scholar
  • Odfjell. (2022, 19 Ocak). Sustainability Retrieved from https://www.odfjell.com/sustainability/ google scholar
  • Pisani, Jacobus A. Du (2006). Sustainable development - historical roots of the concept Environmental Sciences June 3(2): 83-96 s.85-86, https://doi.org/10.1080/15693430600688831 google scholar
  • Surampalli, Rao Y. Tian C. Zhang, Manish Kumar Goyal, Satinder K. Brar R. D. Tyagi. (Eds). Sustainability Fundamentals and Applications USA: John Wiley & Sons google scholar
  • SASB (2020, 12 Haziran) Conceptual Framework 2017 Retrieved from https://www.sasb.org/ google scholar
  • SASB, (2020, 3 Haziran) SASB Conceptual Framework Retrieved from https://www.sasb.org/wp-content/uploads/2019/05/SASB-Conceptual-Framework.pdf google scholar
  • SASB. (2020, 4 Haziran). SASB Standards Retrieved from https://www.sasb.org/why-sasb/ google scholar
  • SASB. (2020, 28 Kasım). SASB Standards Retrieved from https://www.sasb.org/standards-overview/ sasb-and-others/ google scholar
  • SASB. (2020, 30 Mayıs ). SASB Materiality Map Retrieved from https://www.sasb.org/standards-overview/materiality-map/ google scholar
  • Schmuck, M. (2013). Financial Distress and Corporate Turnaround, Wiesbaden: Springer google scholar
  • Sustaınability Accounting Standard (2021, 22 Ocak) SICS-Industry-List 2018. Retrieved from https:// www.sasb.org/ google scholar
  • UPS. (2022, 10 Ocak). Social Impact Reporting Retrieved from https://about.ups.com/us/en/social-impact/reporting.html google scholar
  • Wilhelmsen. (2022, 5 Şubat). ESG reports Retrieved from https://www.wilhelmsen.com/investors/ reports-and-presentations/sustainability-reports/ google scholar
  • XPO. (2022, 25 Ocak). Sustainability Report Retrieved from https://sustainability.xpo.com/ google scholar
Toplam 54 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makalesi
Yazarlar

Selahattin Karabınar 0000-0003-3102-979X

Buse Öktem Bu kişi benim 0000-0003-4541-0313

Proje Numarası Yoktur
Yayımlanma Tarihi 18 Ocak 2023
Gönderilme Tarihi 30 Aralık 2021
Yayımlandığı Sayı Yıl 2022

Kaynak Göster

APA Karabınar, S., & Öktem, B. (2023). SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi, 72(2), 823-845. https://doi.org/10.26650/ISTJECON2021-1051041
AMA Karabınar S, Öktem B. SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi. Ocak 2023;72(2):823-845. doi:10.26650/ISTJECON2021-1051041
Chicago Karabınar, Selahattin, ve Buse Öktem. “SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları Ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi”. İstanbul İktisat Dergisi 72, sy. 2 (Ocak 2023): 823-45. https://doi.org/10.26650/ISTJECON2021-1051041.
EndNote Karabınar S, Öktem B (01 Ocak 2023) SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi 72 2 823–845.
IEEE S. Karabınar ve B. Öktem, “SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi”, İstanbul İktisat Dergisi, c. 72, sy. 2, ss. 823–845, 2023, doi: 10.26650/ISTJECON2021-1051041.
ISNAD Karabınar, Selahattin - Öktem, Buse. “SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları Ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi”. İstanbul İktisat Dergisi 72/2 (Ocak 2023), 823-845. https://doi.org/10.26650/ISTJECON2021-1051041.
JAMA Karabınar S, Öktem B. SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi. 2023;72:823–845.
MLA Karabınar, Selahattin ve Buse Öktem. “SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları Ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi”. İstanbul İktisat Dergisi, c. 72, sy. 2, 2023, ss. 823-45, doi:10.26650/ISTJECON2021-1051041.
Vancouver Karabınar S, Öktem B. SASB Raporu Yayınlayan Şirketlerin Finansal Başarısızlıkları ile Sürdürülebilirlik Raporları Arasındaki İlişkinin Analizi. İstanbul İktisat Dergisi. 2023;72(2):823-45.