Bankacılık Sektöründeki Şirketlerin Kurumsal Sosyal Sorumluluk Faaliyetlerinin Karşılaştırmalı Analizi: Türkiye Uygulaması

Yıl 2018, Cilt: 17 Sayı: 4, 1474 - 1490, 27.09.2018

Utku Demirci

https://doi.org/10.21547/jss.391421

Cited By: 1

Öz

Bu çalışmanın
temel amacı, Borsa İstanbul (BİST) 30 Endeksi’nde işlem gören bankaların
kurumsal sosyal sorumluluk faaliyetlerini araştırmak ve sosyal sorumluluklarını
yerine getirme hususunda aralarındaki farklılıkları ortaya koymaktır. Bu
kapsamda; KSS kavramı, KSS tanımları, KSS faaliyetlerinin başlıca nedenleri ve
KSS’nin dört boyutu çalışmanın kavramsal çerçevesini teşkil etmektedir. Diğer
taraftan; hissedar kuramı, paydaş kuramı ve kuramsal kuram ise çalışmanın
teorik altyapısını oluşturmaktadır. Çalışmanın amacı
doğrultusunda, 2016 yılının ikinci çeyreğinde BIST 30 Endeksi’ndeki üç farklı
bankanın KSS faaliyetleri incelenmiştir. İlgili veri şirketlerin; kurumsal
yönetim uyum raporları, yıllık sürdürülebilirlik raporları ve resmi internet
siteleri gibi arşivsel kaynaklardan elde edilmiştir. Sosyal sorumluluk
uygulamalarındaki farklılıkları açıklığa kavuşturmak için nitel araştırma
metodunun uygulanması düşünülmüştür. Bu nedenle, bankaların kurumsal sosyal
sorumluluk uygulamalarındaki farklılıkları araştırmak amacıyla nitel araştırma
yöntemlerinden içerik analizi kullanılmıştır. Araştırma
sonuçları, sosyal sorumlukların yerine getirilmesi bakımından İş Bankası (özel
banka) ile Vakıfbank (kamu bankası) arasında önemli bir fark olmadığını
göstermiştir. Öte yandan, bu bankalara nazaran Garanti Bankası (yabancı banka)
daha fazla KSS uygulaması yürütmektedir. Bu farklılık, KSS başlıkları arasında
da gözlemlenmiştir. Genel olarak değerlendirildiğinde, KSS faaliyetlerinin
büyük çoğunluğunun çevre koruma ve paydaşlar hakkında gerçekleştirildiği görülmüştür.

Anahtar Kelimeler

Kurumsal sosyal sorumluluk, bankalar, Borsa İstanbul, Türkiye

A Comparative Analysis of Corporate Social Responsibility Activities of Companies in Banking Industry: An Application From Turkey

Öz

The main purpose
of this study is to investigate CSR activities of national, foreign and private
banks listed in Borsa İstanbul (BIST) 30 Index in Turkey and reveal the differences
between these banks in terms of the fulfilment of their social
responsibilities. Within this scope; the concept of CSR, CSR definitions, the
main reasons of CSR activities and four dimensions of CSR constitute the
conceptual framework of the study. On the other hand; shareholder theory,
stakeholder theory and institutional theory establish the theoretical framework
of this study. In parallel with
the study purpose, CSR practises of three different banks listed in BIST 30
Index as of the second quarter of year 2016 were analyzed. The relevant data
were acquired from archival sources such as corporate governance compliance
reports, annual sustainability reports and official company websites. The
qualitative research was considered to be useful method to clarify the
differences in social responsibility practises. For this reason, content
analysis as a qualitative research method was used in order to investigate CSR
activities of banks. Research
findings reveal that there are not significant differences between Isbank
(private bank) and VakıfBank (national bank) with regard to the fulfilment of
their social responsibilities. On the other side, Garanti Bank (foreign bank)
implements more CSR practises in comparison with other banks. This
dissimilarity is also observed among CSR headings. All in all, a great majority
of CSR activities are carried out about environmental conservation and
stakeholders.

Anahtar Kelimeler

Corporate social responsibility, banks, Borsa İstanbul, Turkey

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