İTİBAR KAZANMAK: KURUMSAL YÖNETİM İÇİN PAYDAŞ YAKLAŞIMLARI GELİŞTİRMEK

Yıl 2008, Sayı: 1, 179 - 200, 02.05.2013

Duygu Yalçın

Öz

Bu yazıda, firmaların ekonomik performanslarına, maddi olmayan varlıkların artan önemi için göstergeleri tanımlamaktayız ve sermaye piyasaları ve sosyal ağların güvenini kazanma ve sürdürmede kurumsal yönetim uygulamalarının etkisi ve ilişkiye dayalı itibara (sosyal sermaye) Özel önem vermekteyiz. Kanada'da yürütülen küçük bir araştırmadan, bu günlerde uzman analistler tarafından değerlendirilmiş olan iyi kurumsal yönetim uygulamalarının, kısa dönemde hisse senedi fiyat performansı ile muhakkak ilişkili olmadığı kanıtını sunuyoruz. Paydaşların itibarının da, sosyal yapılı iki kaynaklan doğduğunu varsayıyoruz: (i) arlan sosyal sermaye ve (ii) üst yönetim ve yönetim kurullarının prestiji veya kurallara uygunluğun algılanış şekli olarak tanımlanan, artan saygınlık. Her ikisi de, firma tarafından değer yaratımının paydaşlar tarafından algılanmasına bağlıdır, itibar ve değer yaratımı arasındaki bağlantıları açıklamak için bir model sunmaktayız ve değerin anahtar sürücülerinin sosyal yapılı doğasını kabul edersek, kurumsal yönetim teorisi ve uygulaması İçin Önemli göstergelerin bulunduğu sonucuna varırız. Bu göstergeler ayrıca kurumsal yönetimde paydaş dahil yaklaşımların potansiyel değerini destekler.

Anahtar Kelimeler

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