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MEASURING SUSTAINABLE VALUE ADDED IN THE SCOPE OF ENVIRONMENTAL PERFORMANCE: AN APPLICATION ON BIST SUSTAINABILITY INDEX COMPANIES

Yıl 2021, Cilt 23, Sayı 4, 711 - 732, 31.12.2021
https://doi.org/10.31460/mbdd.871485

Öz

The aim of the study is to measure the sustainable value added created by companies by spending environmental resources. For this purpose, three enviromental resources were selected: water, energy, and CO2. The amount of consumption of these three environmental resources has been investigated. The study covers the years 2017, 2018 and 2019 of 10 companies listed in the BIST Sustainability Index and operating in the manufacturing sector. With these data, the sustainable added value calculated with the opportunity cost-based approach and the contribution levels of companies to sustainability are revealed. These method and results can be a guide in measuring and understanding the contributions of companies to sustainability.

Kaynakça

  • Alhaddi, H. 2015. “Triple Bottom Line and Sustainability: A Literature Review”, Business and Management Studies, 1(2), 6-10.
  • Aracı, H., and Yüksel, F. 2016. “Sürdürülebilirlik Performansının Ölçülmesi: BİST Sürdürülebilirlik Endeksindeki İşletmelerin Sürdürülebilir Katma Değerinin Hesaplanması”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 30, 786-801.
  • Atkinson, G. 2000. “Measuring Corporate Sustainability”, Journal of Environmental Planning and management, 43(2), 235-252.
  • Baumgartner, R. J., and Ebner, D. 2010. “Corporate Sustainability Strategies: Sustainability Profiles and Maturity Levels”, Sustainable Development, 18(2), 76-89.
  • Brundtland, G. H., Khalid, M., Agnelli, S., Al-Athel, S. and Chidzero, B. J. N. Y. 1987. Our Common Future. New York, 8.
  • Daub, C. H. 2007. “Assessing The Quality of Sustainability Reporting: An Alternative Methodological Approach”, Journal of Cleaner Production, 15(1), 75-85.
  • Delmas, M., and Blass, V. D. 2010. “Measuring Corporate Environmental Performance: The Trade‐Offs of Sustainability Ratings”, Business Strategy and the Environment, 19(4), 245-260.
  • Demı̇rcı̇oğlu Sarı, A. 2014. “Sürdürülebilir Katma Değer Yaklaşımı İle Sürdürülebilirlik Ölçümü”, Uluslararası Akademik Yönetim Bilimleri Dergisi, 1(1), 38-51.
  • Diesendorf, M. 2000. “Sustainability and Sustainable Development”, Sustainability: The Corporate Challenge of the 21st Century, 2, 19-37.
  • Elkington, J. 1997. “The Triple Bottom Line. Environmental Management: Readings and cases”, 2.
  • Figge F., Barkemeyer R., Hahn T., Hansberg B., Daverio C., Savia R., Persson M., König J., Brunezel B., Wilhelm A. and Mauritz C. 2006. “Sustainable Value of European Industry, A Value Based analysis of The Enviromental Performance European Manufacturing Companies”, The Advanced Project.
  • Figge, F. and Hahn, T. 2004. “Sustainable Value Added—Measuring Corporate Contributions to Sustainability Beyond Eco-Efficiency”, Ecological Economics, 48(2), 173-187.
  • Figge, F. and Hahn, T. 2005. “The Cost of Sustainability Capital and The Creation of Sustainable Value by Companies”, Journal of Industrial Ecology, 9(4), 47-58.
  • Figge, F., Hahn, T., Schaltegger, S. and Wagner, M. 2002. “The Sustainability Balanced Scorecard–Linking Sustainability Management to Business Strategy”, Business Strategy and The Environment, 11(5), 269-284.
  • Figge, F., Hahn, T., Schaltegger, S., and Wagner, M. 2002. “The Sustainability Balanced Scorecard–Linking Sustainability Management to Business Strategy”, Business Strategy and The Environment, 11(5), 269-284.
  • Gilman, R. 1992. “Sustainability, UIA / AIA Call for Sustainable Community Solutions”, http://www.context.org, Access Date: 25.04.2020
  • Hahn, T., Figge F. and Barkemeyer R. 2007. “Sustainable Value Creation Among Companies in The Manufacturing Sector”, International Journal of Environmental Technology and Management, 7(5/6),496-512.
  • Ilinitch, A. Y., Soderstrom, N. S., and Thomas, T. E. 1998. “Measuring Corporate Environmental Performance”, Journal of Accounting and Public Policy, 17(4-5), 383-408.
  • Jackson, A., Boswell, K., and Davis, D. 2011. “Sustainability And Triple Bottom Line Reporting–What İs İt All About”, International Journal of Business, Humanities and Technology, 1(3), 55-59.
  • Kaspereit, T. and Lopatta, K. 2016. “The Value Relevance of Sam's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets”, Business Ethics: A european review, 25(1), 1-24.
  • Kucukvar, M., and Tatari, O. 2013. “Towards A Triple Bottom-Line Sustainability Assessment of the US Construction Industry”, The International Journal of Life Cycle Assessment, 18(5), 958-972.
  • Lindgreen, A., and Swaen, V. 2010. “Corporate Social Responsibility”, International journal of management reviews, 12(1), 1-7.
  • Nikolaou, I. E., and Matrakoukas, S. I. 2016. “A Framework to Measure Eco-Efficiency Performance of Firms Through EMAS Reports”, Sustainable Production and Consumption, 8, 32-44.
  • Nikolaou, I., & Evangelinos, K. 2012. “Financial and non-financial environmental information: significant factors for corporate environmental performance measuring”, International Journal of Managerial and Financial Accounting, 4(1), 61-77.
  • Nikolaou, I. E., Tsalis, T. A., and Evangelinos, K. I. 2019. “A Framework to Measure Corporate Sustainability Performance: A Strong Sustainability-based View of Firm”, Sustainable Production and Consumption, 18, 1-18.
  • OECD Sustainable Development Studies Measuring Sustainable Production. 2008. OECD Publishing. https://www.oecd.org/greengrowth/measuringsustainableproduction.htm
  • Özçelik, F. 2013. “Sürdürülebilirlik Performans Karnesi”. Journal of Yaşar University, 8(30), 4985-5008.
  • Özmehmet, E. 2008. “Dünyada ve Tükiye Sürdürülebilir Kalkinma Yaklaşımları”, Journal of Yaşar University, 3(12), 1853-1876.
  • Öztel, A., Köse, M. S., and Aytekin, İ. 2012. “Kurumsal Sürdürülebilirlik Performansının Ölçümü İçin Çok Kriterli Bir Çerçeve: Henkel Örneği”, Journal of History Culture and Art Research, 1(4), 32-44.
  • Pearce, D. W., Barbıer, E. B., and Markandya, A. 1990. Sustainable Development: Economics and Environment in the Third World. Edward Elgar, Aldershot.
  • Salzmann, O., Ionescu-Somers, A., and Steger, U. 2005. “The business case for corporate sustainability: literature review and research options”, European Management Journal, 23(1), 27-36.
  • Şirketler için Sürdürülebilirlik Rehberi, Borsa İstanbul, 2014, https://www.borsaistanbul.com/data/kilavuzlar/surdurulebilirlik-rehberi.pdf
  • Tıraş, H. H. 2012. “Sürdürülebilir Kalkinma ve Çevre: Teorik Bir İnceleme”. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2(2), 57-73.
  • Turhan, G. D., Özen, T., and Albayrak, R. S. 2018. “Kurumsal Sürdürülebilirlik Kavramı, Stratejik Önemi Ve Sürdürülebilirlik Performansı Ölçümü”, Ege Stratejik Araştırmalar Dergisi, 9(1), 17-37.
  • Tyteca, D. 1998. “Sustainability Indicators at The Firm Level: Pollution and Resource Efficiency as a Necessary Condition Toward Sustainability”, Journal of Industrial Ecology, 2(4), 61-77.
  • Wood, D. J. 2010. “Measuring Corporate Social Performance: A Review”, International Journal of Management Reviews, 12(1), 50-84.
  • www.ekoverimlilik.org/?cat=4 (Erişim tarihi: 11.12.2020)
  • www.entegreraporlamatr.org/tr/hakkimizda/biz-kimiz.aspx (Erişim tarihi: 11.12.2020)
  • www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx, (Erişim tarihi: 11.12.2020)
  • www.wbcsd.org/Projects/Education/Resources/Eco-efficiency-Learning-Module, (Erişim tarihi: 11.12.2020)
  • Yeni, O. 2014. “Sürdürülebilirlik ve Sürdürülebilir Kalkınma: Bir Yazın Taraması”, Gazi Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi, 16(3), 181-208.

ÇEVRESEL PERFORMANS KAPSAMINDA SÜRDÜRÜLEBİLİR KATMA DEĞERİN ÖLÇÜLMESİ: BIST SÜRDÜRÜLEBİLİRLİK ENDEKSİ ŞİRKETLERİNE YÖNELİK BİR UYGULAMA

Yıl 2021, Cilt 23, Sayı 4, 711 - 732, 31.12.2021
https://doi.org/10.31460/mbdd.871485

Öz

Çalışmanın amacı, şirketlerin çevresel kaynakları tüketerek yarattığı sürdürülebilir katma değeri ölçmektir. Bu amaçla su, enerji ve CO2 olmak üzere üç çevresel kaynak seçilmiş ve bunların tüketim miktarları araştırılmıştır. Çalışma, BIST Sürdürülebilirlik Endeksinde yer alan ve imalat sektöründe faaliyet gösteren 10 şirketin 2017, 2018 ve 2019 yıllarını kapsamaktadır. Bu verilerden fırsat maliyeti temelli yaklaşımla hesaplanan sürdürülebilir katma değer ile şirketlerin sürdürülebilirliğe katkı düzeyleri ortaya konulmuştur. Bu yöntem ve sonuçlar, şirketlerin sürdürülebilirliğe katkılarının ölçülmesinde ve anlaşılmasında yol gösterici olabilir.

Kaynakça

  • Alhaddi, H. 2015. “Triple Bottom Line and Sustainability: A Literature Review”, Business and Management Studies, 1(2), 6-10.
  • Aracı, H., and Yüksel, F. 2016. “Sürdürülebilirlik Performansının Ölçülmesi: BİST Sürdürülebilirlik Endeksindeki İşletmelerin Sürdürülebilir Katma Değerinin Hesaplanması”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 30, 786-801.
  • Atkinson, G. 2000. “Measuring Corporate Sustainability”, Journal of Environmental Planning and management, 43(2), 235-252.
  • Baumgartner, R. J., and Ebner, D. 2010. “Corporate Sustainability Strategies: Sustainability Profiles and Maturity Levels”, Sustainable Development, 18(2), 76-89.
  • Brundtland, G. H., Khalid, M., Agnelli, S., Al-Athel, S. and Chidzero, B. J. N. Y. 1987. Our Common Future. New York, 8.
  • Daub, C. H. 2007. “Assessing The Quality of Sustainability Reporting: An Alternative Methodological Approach”, Journal of Cleaner Production, 15(1), 75-85.
  • Delmas, M., and Blass, V. D. 2010. “Measuring Corporate Environmental Performance: The Trade‐Offs of Sustainability Ratings”, Business Strategy and the Environment, 19(4), 245-260.
  • Demı̇rcı̇oğlu Sarı, A. 2014. “Sürdürülebilir Katma Değer Yaklaşımı İle Sürdürülebilirlik Ölçümü”, Uluslararası Akademik Yönetim Bilimleri Dergisi, 1(1), 38-51.
  • Diesendorf, M. 2000. “Sustainability and Sustainable Development”, Sustainability: The Corporate Challenge of the 21st Century, 2, 19-37.
  • Elkington, J. 1997. “The Triple Bottom Line. Environmental Management: Readings and cases”, 2.
  • Figge F., Barkemeyer R., Hahn T., Hansberg B., Daverio C., Savia R., Persson M., König J., Brunezel B., Wilhelm A. and Mauritz C. 2006. “Sustainable Value of European Industry, A Value Based analysis of The Enviromental Performance European Manufacturing Companies”, The Advanced Project.
  • Figge, F. and Hahn, T. 2004. “Sustainable Value Added—Measuring Corporate Contributions to Sustainability Beyond Eco-Efficiency”, Ecological Economics, 48(2), 173-187.
  • Figge, F. and Hahn, T. 2005. “The Cost of Sustainability Capital and The Creation of Sustainable Value by Companies”, Journal of Industrial Ecology, 9(4), 47-58.
  • Figge, F., Hahn, T., Schaltegger, S. and Wagner, M. 2002. “The Sustainability Balanced Scorecard–Linking Sustainability Management to Business Strategy”, Business Strategy and The Environment, 11(5), 269-284.
  • Figge, F., Hahn, T., Schaltegger, S., and Wagner, M. 2002. “The Sustainability Balanced Scorecard–Linking Sustainability Management to Business Strategy”, Business Strategy and The Environment, 11(5), 269-284.
  • Gilman, R. 1992. “Sustainability, UIA / AIA Call for Sustainable Community Solutions”, http://www.context.org, Access Date: 25.04.2020
  • Hahn, T., Figge F. and Barkemeyer R. 2007. “Sustainable Value Creation Among Companies in The Manufacturing Sector”, International Journal of Environmental Technology and Management, 7(5/6),496-512.
  • Ilinitch, A. Y., Soderstrom, N. S., and Thomas, T. E. 1998. “Measuring Corporate Environmental Performance”, Journal of Accounting and Public Policy, 17(4-5), 383-408.
  • Jackson, A., Boswell, K., and Davis, D. 2011. “Sustainability And Triple Bottom Line Reporting–What İs İt All About”, International Journal of Business, Humanities and Technology, 1(3), 55-59.
  • Kaspereit, T. and Lopatta, K. 2016. “The Value Relevance of Sam's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets”, Business Ethics: A european review, 25(1), 1-24.
  • Kucukvar, M., and Tatari, O. 2013. “Towards A Triple Bottom-Line Sustainability Assessment of the US Construction Industry”, The International Journal of Life Cycle Assessment, 18(5), 958-972.
  • Lindgreen, A., and Swaen, V. 2010. “Corporate Social Responsibility”, International journal of management reviews, 12(1), 1-7.
  • Nikolaou, I. E., and Matrakoukas, S. I. 2016. “A Framework to Measure Eco-Efficiency Performance of Firms Through EMAS Reports”, Sustainable Production and Consumption, 8, 32-44.
  • Nikolaou, I., & Evangelinos, K. 2012. “Financial and non-financial environmental information: significant factors for corporate environmental performance measuring”, International Journal of Managerial and Financial Accounting, 4(1), 61-77.
  • Nikolaou, I. E., Tsalis, T. A., and Evangelinos, K. I. 2019. “A Framework to Measure Corporate Sustainability Performance: A Strong Sustainability-based View of Firm”, Sustainable Production and Consumption, 18, 1-18.
  • OECD Sustainable Development Studies Measuring Sustainable Production. 2008. OECD Publishing. https://www.oecd.org/greengrowth/measuringsustainableproduction.htm
  • Özçelik, F. 2013. “Sürdürülebilirlik Performans Karnesi”. Journal of Yaşar University, 8(30), 4985-5008.
  • Özmehmet, E. 2008. “Dünyada ve Tükiye Sürdürülebilir Kalkinma Yaklaşımları”, Journal of Yaşar University, 3(12), 1853-1876.
  • Öztel, A., Köse, M. S., and Aytekin, İ. 2012. “Kurumsal Sürdürülebilirlik Performansının Ölçümü İçin Çok Kriterli Bir Çerçeve: Henkel Örneği”, Journal of History Culture and Art Research, 1(4), 32-44.
  • Pearce, D. W., Barbıer, E. B., and Markandya, A. 1990. Sustainable Development: Economics and Environment in the Third World. Edward Elgar, Aldershot.
  • Salzmann, O., Ionescu-Somers, A., and Steger, U. 2005. “The business case for corporate sustainability: literature review and research options”, European Management Journal, 23(1), 27-36.
  • Şirketler için Sürdürülebilirlik Rehberi, Borsa İstanbul, 2014, https://www.borsaistanbul.com/data/kilavuzlar/surdurulebilirlik-rehberi.pdf
  • Tıraş, H. H. 2012. “Sürdürülebilir Kalkinma ve Çevre: Teorik Bir İnceleme”. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2(2), 57-73.
  • Turhan, G. D., Özen, T., and Albayrak, R. S. 2018. “Kurumsal Sürdürülebilirlik Kavramı, Stratejik Önemi Ve Sürdürülebilirlik Performansı Ölçümü”, Ege Stratejik Araştırmalar Dergisi, 9(1), 17-37.
  • Tyteca, D. 1998. “Sustainability Indicators at The Firm Level: Pollution and Resource Efficiency as a Necessary Condition Toward Sustainability”, Journal of Industrial Ecology, 2(4), 61-77.
  • Wood, D. J. 2010. “Measuring Corporate Social Performance: A Review”, International Journal of Management Reviews, 12(1), 50-84.
  • www.ekoverimlilik.org/?cat=4 (Erişim tarihi: 11.12.2020)
  • www.entegreraporlamatr.org/tr/hakkimizda/biz-kimiz.aspx (Erişim tarihi: 11.12.2020)
  • www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx, (Erişim tarihi: 11.12.2020)
  • www.wbcsd.org/Projects/Education/Resources/Eco-efficiency-Learning-Module, (Erişim tarihi: 11.12.2020)
  • Yeni, O. 2014. “Sürdürülebilirlik ve Sürdürülebilir Kalkınma: Bir Yazın Taraması”, Gazi Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi, 16(3), 181-208.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Onur ÖZEVİN (Sorumlu Yazar)
ABANT İZZET BAYSAL ÜNİVERSİTESİ
0000-0002-1347-5027
Türkiye

Yayımlanma Tarihi 31 Aralık 2021
Başvuru Tarihi 31 Ocak 2021
Kabul Tarihi 20 Mayıs 2021
Yayınlandığı Sayı Yıl 2021, Cilt 23, Sayı 4

Kaynak Göster

APA Özevin, O. (2021). MEASURING SUSTAINABLE VALUE ADDED IN THE SCOPE OF ENVIRONMENTAL PERFORMANCE: AN APPLICATION ON BIST SUSTAINABILITY INDEX COMPANIES . Muhasebe Bilim Dünyası Dergisi , 23 (4) , 711-732 . DOI: 10.31460/mbdd.871485