KURUMSAL SOSYAL VE ÇEVRESEL RAPORLAMA PERFORMANSININ ÖLÇÜLMESİ İÇİN BİR MODELLEME YAKLAŞIMI

Öz

Bu çalışmanın amacı kurumsal sosyal ve çevresel raporlama performansının ölçülmesi için bir modelleme yaklaşımı geliştirmektedir. Bu amaç kapsamında beş aşamalı, ağaç yapılı bir performans modeli sunulmaktadır.Sunulmakta olan modelleme yaklaşımı ile sosyal ve çevresel raporlama performansının etkin ve karşılaştırılabilirolarak ölçülmesinin mümkün olabileceği öngörülmektedir

Anahtar Kelimeler

• Sosyal ve çevresel raporlama, modelleme yaklaşımı

A MODELING APPROACH FOR MEASURING CORPORATE SOCIAL AND ENVIRONMENTAL REPORTING PERFORMANCE

Öz

The aim of this study is to develop a modeling approach to measuring the performance of corporate social andenvironmental reporting. Under this purpose, five-stage tree structured performance model is presented. Socialand environmental reporting performance modeling approach that is being presented is expected to be able tomeasure the reporting performance effective and comparable

Anahtar Kelimeler

• Social and environmental reporting, modeling approach

Kaynakça

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