Çevresel Yönetim Muhasebesinin, Çevresel ve Finansal Performans Üzerine Etkisi: Borsa İstanbul (BIST) Üzerine Bir Uygulama

Öz

Küresel nüfus artışıyla birlikte yaşanan üretim hacmindeki artış, buna bağlı olarak kıt kaynaklar çerçevesinde yapılan üretimlerin getirdiği çevresel sorunlar ve işletme açısından oluşan maliyetler beraberinde birtakım uygulamaları gerekli kılmaktadır. Bu uygulamalardan biri de, çevresel yönetim muhasebesi olarak kabul edilmektedir. Bu çalışmanın temel amacı, çevresel yönetim muhasebesinin çevresel ve finansal performans üzerindeki etkisini incelemektir. Bu amacı gerçekleştirmek üzere Borsa İstanbul’a kayıtlı farklı sektörlerden 95 firma verisi kullanılmıştır. 2023 yılını kapsayan çalışmada ampirik analizlerde yapısal eşitlik modellemesinden yararlanılmıştır. Yapılan analiz çevresel yönetim muhasebesinin, çevresel performans girdisi, çevresel performans çıktısı ve finansal performans üzerinde olumlu etkiler gösterdiğini kanıtlamıştır. Çalışmada ayrıca, çevresel yönetim muhasebesinin, çevresel performans çıktısı üzerindeki etkisinde çevresel performans girdisinin kısmi aracılık etkisi sağladığı tespit edilmiştir.

Anahtar Kelimeler

• Çevresel Yönetim Muhasebesi
• Çevresel Performans
• Finansal Performans

The Effect of Environmental Management Accounting on Environmental and Financial Performance: An Application on Borsa İstanbul (BIST)

Öz

The increase in production volume experienced with the global population growth, environmental problems brought about by production made within the framework of scarce resources and the costs incurred in terms of the business necessitate a series of applications. One of these applications is accepted as environmental management accounting. The main purpose of this study is to examine the effect of environmental management accounting on environmental and financial performance. To achieve this purpose, data from 95 companies from different sectors registered in Borsa İstanbul were used. In the study covering the year 2023, structural equation modeling was used in empirical analyses. As a result of the analysis, it was proven that environmental management accounting has positive effects on environmental performance input, environmental performance output and financial performance. In addition, it was determined in the study that environmental performance input provides a partial mediating effect in the effect of environmental management accounting on environmental performance output.

Anahtar Kelimeler

• Environmental Management Accounting
• Environmental Performance
• Financial Performance.

Kaynakça

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