Kurumsal Sürdürülebı̇lı̇rlı̇k Raporlarının Topsis Yöntemı̇ İle Analı̇zı̇: Bist Sürdürülebı̇lı̇rlı̇k Endeksı̇ Araştırması

Yıl 2024, Cilt: 3 Sayı: 1, 96 - 135, 22.07.2024

Ali Hüseyin , Ayten Çetin

https://doi.org/10.58654/jebi.1466748

Öz

İşletmeler açısından sürdürülebilirlik kavramı, kâr elde etmek için faaliyet gösteren bir işletmenin çevresel ve sosyal konularda hassas davranmasıdır. İşletme faaliyetlerinde ve karar süreçlerinde sürdürülebilirlik, kurumsal yönetim ilkeleri ile birlikte çevresel ve sosyal unsurların da dikkate alınması şeklinde ifade edilmektedir. Bu nedenle işletmeler, paydaşlarına sürdürülebilirlik ile ilgili bilgilerini paylaşmak için faaliyet raporlarının yanı sıra sürdürülebilirlik raporları ile hem finansal hem de finansal olmayan bilgilerin birlikte yer aldığı entegre raporları kullanmaktadırlar. Buradan hareketle, bu araştırmada Borsa İstanbul bünyesindeki Sürdürülebilirlik Endeksi’ndeki mevduat, kalkınma ve yatırım bankalarının 2020-2022 yılları arasındaki faaliyetleri kurumsal sürdürülebilirlik kavramın üç boyutu olan çevre, sosyal ve yönetim açısından incelenmiştir. Sürdürülebilirlik performansları incelenmek üzere çevre, sosyal ve yönetim ile ilgili göstergeler belirlenmiştir. Belirlenen göstergelere ilişkin bilgiler işletmelerin yayınlamış oldukları faaliyet raporları, sürdürülebilirlik raporları ve entegre raporlarından elde edilmiş olup TOPSIS yöntemi ile analiz edilmiştir. Ayrıca belirlenen dönemde işletmelerin ekonomik durumunu analiz etmek amacıyla belirlenen göstergelere ilişkin veriler Türk Bankalar Birliği’nden temin edilmiştir. Ekonomik göstergelere ilişkin bilgiler de TOPSIS yöntemiyle incelenip sürdürülebilirlik ile ekonomik göstergeler arasında bir ilişki olup olmadığı da araştırılmıştır. Yapılan analizler neticesinde sürdürülebilirlik performans raporları ve ekonomik göstergeler arasında istatistiki olarak anlamlı bir sonuç çıkmamıştır. Bu bağlamda, elde edilen sonuçlar neticesinde teorisyenlere ve uygulamacılara yönelik önerilerde bulunulmuştur.

Anahtar Kelimeler

Sürdürülebilirlik, Sürdürülebilir Raporlama, Uluslararası Sürdürülebilir Raporlama Standartları

Analyzing Corporate Sustainability Reports With Topsis Method: Evidence From Bist Sustainability Index

Öz

In terms of businesses, the concept of sustainability is the sensitivity of a business that operates to make a profit to environmental and social issues. Sustainability in business activities and decision-making processes is expressed as taking into account environmental and social factors together with corporate governance principles. Therefore, in order to share sustainability information with stakeholders, businesses use integrated reports that include both financial and non-financial information together with sustainability reports as well as annual reports. Therefore, in this study, the activities of deposit, development and investment banks in the Sustainability Index of Borsa Istanbul between 2020 and 2022 are analyzed in terms of the three dimensions of corporate sustainability: environment, social and governance. Indicators related to environment, social and governance were determined to analyze sustainability performances. Information on the determined indicators was obtained from the annual reports, sustainability reports and integrated reports published by the enterprises and analyzed with the TOPSIS method. In addition, data on the indicators determined to analyze the economic situation of the enterprises in the specified period were obtained from the Turkish Banking Association.. Information on economic indicators was also analyzed using the TOPSIS method and it was also investigated whether there is a relationship between sustainability and economic indicators. As a result of the analysis, no statistically significant result was found between sustainability performance reports and economic indicators. In this context, as a result of the results obtained, suggestions were made for theoreticians and practitioners.

Anahtar Kelimeler

Sustainability, Sustainability Reporting, International Sustainability Reporting Standards

Kaynakça

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