SÜRDÜRÜLEBİLİRLİK PERFORMANS KARNESİ

Yıl 2013, Cilt: 8 Sayı: 30, 0 - , 01.06.2013

Funda Özçelik

Öz

In the face of diminishing resources, changing and rising investor expectations, companies have begun to realize that they have to be more accountable in the environmental, social and economic fields. In this context, sustainability reporting, in terms of both internal and external use, is a growing trend that promises to be competitive to most companies, by giving managers a tool for analyzing and providing greater transparency to stakeholders. Management accountants by integrating economic, enviromental and social indicators of sustainability with Kaplan and Norton’s “Balanced scorecard”, produce meaningful financial and non financial sustainability measures that give decision makers short and long term business profitability and long term existence perspective. In this article, using BSC to better integrate corporate sustainability strategy to core management system is analyzed.

Anahtar Kelimeler

Sustainability, sustainability reporting, balanced scorecard, sustainability balanced scorecard

SÜRDÜRÜLEBİLİRLİK PERFORMANS KARNESİ

Öz

Şirketler azalan kaynaklar, değişen ve artan yatırımcı beklentileri karşısında çevresel, sosyal ve ekonomik alanlarda daha hesap verebilir duruma gelmeleri gerektiğini kavramaya başlamışlardır. Bu bağlamda sürdürülebilirlik raporlaması, içsel ve dışsal kullanım açısından yöneticilere analiz için bir araç vererek ve paydaşlara daha fazla şeffaflık sağlayarak, çoğu işletme için rekabetçi olabilmelerini vaat eden büyüyen bir eğilimdir. Yönetim muhasebeciler, sürdürülebilirliğin ekonomik, çevresel ve sosyal göstergelerini, Kaplan ve Norton’un “Performans Karnesi” ile bütünleştirerek karar vericilere işletmenin kısa ve uzun dönemli karlılığı ile uzun dönemli varlığını sürdürmeye yönelik bakış açısı veren anlamlı finansal ve finansal olmayan sürdürülebilirlik ölçüleri üretebilirler. Bu makalede kurumsal sürdürülebilirlik stratejisinin ana yönetim sistemine daha iyi entegre edilebilmesi için performans karnesinin nasıl kullanılabileceği analiz edilmektedir.

Anahtar Kelimeler

Sürdürülebilirlik, sürdürülebilirlik raporlaması, performans karnesi, sürdürülebilirlik performans karnesi

Kaynakça

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