DENETİM KOMİTESİ ÖZELLİKLERİNİN ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİŞİM PERFORMANSINA ETKİSİ

Yıl 2025, Cilt: 27 Sayı: 4, 276 - 300, 28.12.2025

Gülşen Çavuş , Saime Önce

https://doi.org/10.31460/mbdd.1631877

Öz

Araştırmanın amacı, BİST-100 endeksindeki işletmelerin denetim komitesi özelliklerinin çevresel, sosyal ve kurumsal yönetişim skoru üzerindeki etkisini araştırmaktır. Araştırmada denetim komitesi büyüklüğü, bağımsızlık skoru, yönetici olmayan üye skoru, uzmanlık skoru, görev süresi skoru gibi özelliklerin çevresel, sosyal ve kurumsal yönetişim skorunu nasıl etkilediği incelenmiştir. Araştırmanın örneklemi BİST-100 endeksinde yer alan işletmelerden oluşmaktadır. 2019-2023 yılına ait veriler regresyon yöntemiyle analiz edilmiştir. Kontrol değişkenleri olarak işletme büyüklüğü, aktif kârlılık oranı ve kaldıraç oranı kullanılmıştır. Analiz sonuçlarına göre işletmelerin denetim komitesi bağımsızlık skoru ve denetim komitesi görev süresinin işletmelerin çevresel, sosyal ve kurumsal yönetişim skorları üzerinde olumlu etkiye sahip olduğu tespit edilmiştir.

Anahtar Kelimeler

ÇSY , ÇSY Skoru , ÇSY Açıklamaları , Denetim Komitesi , Denetim Komitesi Özellikleri

THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE (ESG) SCORES: AN APPLICATION TO BIST 100 ENTERPRISES

Öz

The aim of this research is to investigate the impact of audit committee characteristics on ESG scores of enterprises in the BIST-100 index. The research examines how features such as audit committee size, independence score, non-executive member score, expertise score, and tenure score affect the environmental, social and corporate governance score. Data for the years 2019-2023 were analyzed by regression method. Company size, return on assets and leverage ratios are used as control variables. The results show that audit committee independence score and audit committee tenure have a positive impact on the environmental, social and corporate governance scores of companies.

Anahtar Kelimeler

ESG , ESG Score , ESG Disclosures , Audit Committees , Audit Committee Characteristics

Kaynakça

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