Araştırma Makalesi
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ETIK KODLARDA KURUMSAL YÖNETİM VE SOSYAL SORUMLULUK KAVRAMLARI

Yıl 2017, Cilt: 19 Sayı: 2, 378 - 388, 01.06.2017

Öz



Son yıllarda giderek artan sayıda şirket tarafından farklı içerikte etik kodlar yayınlanmaktadır. Bu çalışmanın amacı, etik kodları kurumsal sosyal sorumluluk ve kurumsal yönetim çerçevesinde tartışmaktır. Birleşmiş milletler ve OECD gibi uluslararası organizasyonlar tarafından yayınlanan son ilkeler ve mevcut akademik çalışmalara göre, şirketlerin etik kodlarında, çevre, sosyal ve kurumsal yönetim konuları yer almaktadır. Bu çerçevede, Borsa İstanbul Sürdürülebilirlik Endeksinde yer alan şirketler tarafından yayınlanan etik kodlar, içerik analizi ile incelenmiştir. Araştırmanın yapıldığı dönemde Türkiye’deki şirketlerin etik kodlarında, tedarikçilerle olan ilişkiler ile hediye alma ve verme hususları en çok üzerinde durulan konular olmuştur. Otomotiv sektöründe yer alan şirketler diğer sektörlerde yer alan şirketlerden daha uzun ve kapsamlı etik kodlar yayınlamaktadırlar. Analiz sonuçlarına göre etik kodların içeriği şirket, sektör ve ülke faktörlerine göre farklılık göstermektedir. Çalışmanın sonuçları önceki araştırmalar ile benzerlik göstermektedir.

Kaynakça

  • Bodolica, V. and M. Spraggon. 2009. Merger and Acquisition Transactions and Executive Compensation: A Review of The Empirical Evidence, Academy of Management Annals, 3(1).
  • Bodolica, V. and M. Spraggon. 2015. An Examination into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms, Journal of Business Ethics, 126(3).
  • Calderón, R., I. Ferrero and D. M. Redin. 2012. Ethical Codes and Corporate Responsibility of the Most Admired Companies of the World: Toward A Third Generation Ethics? Business and Politics, 14(4).
  • Capital Markets Board (CMB). 2014. Communique Determining the Principles and Practices of Corporate Governance, No. of Official Gazette: 28871, Retrieved fromhttp://www.resmigazete.gov.tr/eskiler/2011/12/20111230-14.htm (Erişim Tarihi: 10.06.2016).
  • Carasco, E. F. and J. B. Singh. 2003. The Content and Focus of the Codes of Ethics of the World's Largest Transnational Corporations, Business and Society Review, 108(1).
  • Carroll, A. B. 1999. Corporate Social Responsibility Evolution of a Definitional Construct. Business & Society, 38(3).
  • Davidson, B.I and D. E. Stevens. 2012. Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study, The Accounting Review 88(1).
  • Jones, T. M. 1980. Corporate Social Responsibility Revisited, Redefined. California Management Review, 22(3).
  • Esendemirli, E. and A. T. Saygılı. 2014. Transparency and Disclosure: Public Company Reporting and Corporate Inputs, In Corporate Governance, Springer Berlin Heidelberg.
  • Garegnani, G. M., E. P. Merlotti and A. Russo. 2015. Scoring Firms’ Codes of Ethics: An Explorative Study of Quality Drivers, Journal of Business Ethics, 126(4).
  • Global Reporting Initiative (GRI). 2015. G4 Sustainability Reporting Guidelines, Available at https://www.globalreporting.org/standards/g4/Pages/default.aspx (Erişim Tarihi:10.04.2016).
  • Langlois, C. C. and B.B.Schlegelmilch. 1990. Do Corporate Codes of Ethics Reflect National Character? Evidence from Europe and the United States, Journal of International Business Studies.
  • Melrose-Woodman, J. E. and I. Kverndal. 1976. Towards Social Responsibility: Company Codes of Ethics and Practice, Surveys and Publications Department, BIM.
  • Murphy, P. E. 2005. Developing, Communicating and Promoting Corporate Ethics Statements:A Longitudinal Analysis. Journal of Business Ethics, 62(2).
  • Organization for Economic Co-operation and Development (OECD). 2011. Guidelines for Multinational Enterprises, Available at https://www.oecd.org/corporate/mne/48004323.pdf (Erişim Tarihi: 08.04.2016).
  • Organization for Economic Co-operation and Development (OECD). 2015. Principles of Corporate Governance, Available at https://www.oecd.org/daf/ca/Corporate-Governance-Principles-ENG.pdf (Erişim Tarihi: 09.04.2016).
  • Stohl, C., M. Stohl and L. Popova. 2009. A New Generation of Corporate Codes of Ethics, Journal of Business Ethics, 90(4).
  • Schwartz, M. S. 2002. A Code of Ethics for Corporate Code of Ethics, Journal of Business Ethics, 41(1-2).
  • Shleifer, A. R. and R. W. Vishny. 1997. A Survey of Corporate Governance, The Journal of Finance, 52(2).
  • Tanç, G. Ş. 2015. Kurumsal Yönetim Uygulamaları Kapsamında Etik Kurallar: Borsa İstanbul’da Faaliyet Gösteren Şirketler Üzerinde Bir Araştırma, Journal of Accounting, Finance and Auditing Studies, 1(3).
  • United Nations (UN). The Ten Principles of the UN Global Compact, Available at https://www.unglobalcompact.org/what-is-gc/mission/principles (Erişim Tarihi: 08.02.2016).
  • Werhane, P. H. 2000. Business Ethics and the Origins of Contemporary Capitalism: Economics and Ethics in the Work of Adam Smith and Herbert Spencer, Journal of Business Ethics, 24(3).

CORPORATE GOVERNANCE AND SOCIAL RESPONSIBILITY ISSUES IN CODE OF ETHICS

Yıl 2017, Cilt: 19 Sayı: 2, 378 - 388, 01.06.2017

Öz

In the last decade, a growing number of companies are disclosing corporate codes with diverse contents. The aim of this paper is to discuss code of ethics within the framework of corporate social responsibility and corporate governance. According to the recent principles issued by international organizations such as United Nations, OECD and previous research, companies state information about environment, social and governance policies in their code of ethics reports. In this respect, a content analysis was conducted among the codes of ethics of companies listed in Sustainability Index of Borsa Istanbul. The most highlighted topics in ethical codes of Turkish companies are; relationship with dealers, gift giving and gift taking. In automotive industry companies issue longer and more comprehensive ethical codes when compared with companies in other industries. The results of the study reveal that the content of the codes of ethics practices of companies is highly diversified due to the company, industry and country related factors.

Kaynakça

  • Bodolica, V. and M. Spraggon. 2009. Merger and Acquisition Transactions and Executive Compensation: A Review of The Empirical Evidence, Academy of Management Annals, 3(1).
  • Bodolica, V. and M. Spraggon. 2015. An Examination into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms, Journal of Business Ethics, 126(3).
  • Calderón, R., I. Ferrero and D. M. Redin. 2012. Ethical Codes and Corporate Responsibility of the Most Admired Companies of the World: Toward A Third Generation Ethics? Business and Politics, 14(4).
  • Capital Markets Board (CMB). 2014. Communique Determining the Principles and Practices of Corporate Governance, No. of Official Gazette: 28871, Retrieved fromhttp://www.resmigazete.gov.tr/eskiler/2011/12/20111230-14.htm (Erişim Tarihi: 10.06.2016).
  • Carasco, E. F. and J. B. Singh. 2003. The Content and Focus of the Codes of Ethics of the World's Largest Transnational Corporations, Business and Society Review, 108(1).
  • Carroll, A. B. 1999. Corporate Social Responsibility Evolution of a Definitional Construct. Business & Society, 38(3).
  • Davidson, B.I and D. E. Stevens. 2012. Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study, The Accounting Review 88(1).
  • Jones, T. M. 1980. Corporate Social Responsibility Revisited, Redefined. California Management Review, 22(3).
  • Esendemirli, E. and A. T. Saygılı. 2014. Transparency and Disclosure: Public Company Reporting and Corporate Inputs, In Corporate Governance, Springer Berlin Heidelberg.
  • Garegnani, G. M., E. P. Merlotti and A. Russo. 2015. Scoring Firms’ Codes of Ethics: An Explorative Study of Quality Drivers, Journal of Business Ethics, 126(4).
  • Global Reporting Initiative (GRI). 2015. G4 Sustainability Reporting Guidelines, Available at https://www.globalreporting.org/standards/g4/Pages/default.aspx (Erişim Tarihi:10.04.2016).
  • Langlois, C. C. and B.B.Schlegelmilch. 1990. Do Corporate Codes of Ethics Reflect National Character? Evidence from Europe and the United States, Journal of International Business Studies.
  • Melrose-Woodman, J. E. and I. Kverndal. 1976. Towards Social Responsibility: Company Codes of Ethics and Practice, Surveys and Publications Department, BIM.
  • Murphy, P. E. 2005. Developing, Communicating and Promoting Corporate Ethics Statements:A Longitudinal Analysis. Journal of Business Ethics, 62(2).
  • Organization for Economic Co-operation and Development (OECD). 2011. Guidelines for Multinational Enterprises, Available at https://www.oecd.org/corporate/mne/48004323.pdf (Erişim Tarihi: 08.04.2016).
  • Organization for Economic Co-operation and Development (OECD). 2015. Principles of Corporate Governance, Available at https://www.oecd.org/daf/ca/Corporate-Governance-Principles-ENG.pdf (Erişim Tarihi: 09.04.2016).
  • Stohl, C., M. Stohl and L. Popova. 2009. A New Generation of Corporate Codes of Ethics, Journal of Business Ethics, 90(4).
  • Schwartz, M. S. 2002. A Code of Ethics for Corporate Code of Ethics, Journal of Business Ethics, 41(1-2).
  • Shleifer, A. R. and R. W. Vishny. 1997. A Survey of Corporate Governance, The Journal of Finance, 52(2).
  • Tanç, G. Ş. 2015. Kurumsal Yönetim Uygulamaları Kapsamında Etik Kurallar: Borsa İstanbul’da Faaliyet Gösteren Şirketler Üzerinde Bir Araştırma, Journal of Accounting, Finance and Auditing Studies, 1(3).
  • United Nations (UN). The Ten Principles of the UN Global Compact, Available at https://www.unglobalcompact.org/what-is-gc/mission/principles (Erişim Tarihi: 08.02.2016).
  • Werhane, P. H. 2000. Business Ethics and the Origins of Contemporary Capitalism: Economics and Ethics in the Work of Adam Smith and Herbert Spencer, Journal of Business Ethics, 24(3).
Toplam 22 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Ebru E. Saygılı

Yücel Öztürkoğlu

Yayımlanma Tarihi 1 Haziran 2017
Gönderilme Tarihi 9 Şubat 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 19 Sayı: 2

Kaynak Göster

APA E. Saygılı, E., & Öztürkoğlu, Y. (2017). CORPORATE GOVERNANCE AND SOCIAL RESPONSIBILITY ISSUES IN CODE OF ETHICS. Muhasebe Bilim Dünyası Dergisi, 19(2), 378-388.