BIST Sürdürülebilirlik 25 Endeksi Şirketlerinin Finansal Performansının TOPSIS Yaklaşımı ile Raporlanan SKH'ler Çerçevesinde Değerlendirilmesi

Öz

Çalışmanın amacı, BIST Sürdürülebilirlik 25 Endeksi'nde yer alan şirketlerin 2010-2022 yılları arasında SKH açıklamaları doğrultusunda finansal performanslarındaki değişimi TOPSIS sıralama yaklaşımı ile ortaya koymaktır. Araştırma, oran analizi ve frekans yöntemi esas alınarak gerçekleştirilmiştir. TOPSIS yaklaşımı ile şirketlerin finansal performansları belirlenmiştir. SKH'lerin şirketler tarafından açıklanma düzeylerinin belirlenmesi amacıyla şirketlerin entegre (yıllık, faaliyet) ve sürdürülebilirlik raporları içerik analizine tabi tutulmuş ve BM SKH'lerini belirlemeye yönelik göstergelerin varlığı elde edilmiştir. Bulgulardan elde edilen en yüksek finansal performans finans sektöründe faaliyet gösteren bankalardır (AKBNK, TSKB, ISCTR). Benzer şekilde TSKB ve ISCTR en çok SKH beyanı açıklayan dokuz şirket (ARCLK, EREGL, FROTO, KCHOL, KORDS, MGROS, TCELL, ISCTR, TSKB) arasındadır.

Anahtar Kelimeler

• Sürdürülebilir Kalkınma Hedefleri (SKH)
• Finansal Performans
• Sürdürülebilirlik Raporlaması Açıklama
• BIST Sürdürülebilirlik 25 Endeksi

Evaluation of Financial Performance of BIST Sustainability 25 Index Companies within the Framework of SDGs Reporting with TOPSIS Approach

Öz

The purpose of this study is to reveal the alteration in the financial performances of the companies in the BIST Sustainability 25 Index between the years 2010-2022, within or without SDG disclosures applying the TOPSIS ranking approach. The research was carried out with a basis of ratio analysis and frequency method. The financial performance of companies was determined with the TOPSIS approach. Concerning the determination of the level of SDGs by companies, the integrated (annual, operational) and sustainability reports of the companies were subjected to content analysis, and the presence of the indicators was obtained to identify the UN’s SDGs. The highest financial performance obtained from the findings is the banks (AKBNK, TSKB, ISCTR) operating in the financial sector. Similarly, TSKB and ISCTR are among nine companies (ARCLK, EREGL, FROTO, KCHOL, KORDS, MGROS, TCELL, ISCTR, TSKB) that disclosed most SDG statements.

Anahtar Kelimeler

• Sustainable Development Goals (SDGs)
• Financial Performance
• Sustainability Reporting Disclosure
• BIST Sustainability 25 Index

Kaynakça

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