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Özel Sermayeli Bankaların Kurumsal Sürdürülebilirlik Performanslarının Değerlendirilmesine Yönelik Çok Kriterli Bir Yaklaşım: Entropi-ARAS Bütünleşik Modeli

Yıl 2019, Cilt: 14 Sayı: 2, 365 - 390, 30.08.2019
https://doi.org/10.17153/oguiibf.470336

Öz







Çalışmanın amacı, Türkiye'deki özel sermayeli
bankaların kurumsal sürdürülebilirlik performanslarını analiz etmektir. Bu
amaçla Entropi-ARAS bütünleşik modeli önerilmiştir. Önerilen modelinin
etkinliğini kontrol etmek için ayrıca duyarlılık analizi yapılmıştır.
Çalışmanın bulgularına göre özel sermayeli bankaların sürdürülebilirlik performanslarının
belirlenmesinde en önemli boyut sosyal boyuttur. Kurumsal sürdürülebilirlik
bakımından yüksek performans hedefine ulaşmak isteyen bankalar, öncelikle personel
devir hızını düşürmeli, ardından doğrudan sera gazı tüketimini
azaltmalıdırlar. Çalışma ayrıca, önerilen modelin bankaların kurumsal
sürdürülebilirlik performanslarının belirlenmesinde yararlanılabilecek
kullanışlı ve güçlü bir karar aracı olduğu ortaya koymuştur.








Kaynakça

  • Akbank 2017 Sürdürülebilirlik Raporu, https://www.akbank.com/tr-tr/Yatirimci-iliskileri/Documents/2017_Akbank_S%C3%BCrd%C3%BCr%C3%BClebilirlik_Raporu.pdf (Erişim: 05.08.2018).
  • Akdoğan, Nalan; Gülhan, Ozan; Aktaş, Melike (2017) “The Relationship between corporate social responsibil-ity reporting and corporate governance: evidence from Turkish banking sector”. Journal of Modern Ac-counting and Auditing, Vol. 13, No. 5: 181-195.
  • Alp, İhsan; Öztel, Ahmet; Köse, Mehmet Said (2015), “Entropi tabanlı MAUT yöntemi ile kurumsal sürdürüle-bilirlik performansı ölçümü: bir vaka çalışması”. Ekonomik ve Sosyal Araştırmalar Dergisi, C. 11, S.2: 65-81.
  • Aras, Güler; Tezcan, Nuray; Furtuna, Özlem Kutlu (2018), “Çok boyutlu kurumsal sürdürülebilirlik yaklaşımı ile Türk bankacılık sektörünün değerlemesi: Kamu-Özel Banka Farklılaşması”. Ege Akademik Bakış, C. 18, S.1: 47-62.
  • Aras, Güler; Tezcan, Nuray; Furtuna, Özlem Kutlu (2016), “Geleneksel bankacılık ve katılım bankacılığında kurumsal sürdürülebı̇lı̇rlı̇k performansının TOPSIS yöntemiyle karşılaştırılması”. Yönetim: İstanbul Üniversi-tesi İşletme İktisadı Enstitüsü Dergisi, C. 27, S. 81: 58-81.
  • Aras, Güler; Tezcan, Nuray; Furtuna, Özlem Kutlu; Hacioglu Kazak, Evrim (2017), “Corporate sustainability measurement based on entropy weight and TOPSIS: A Turkish banking case study”. Meditari Accountancy Research, Vol. 25, No.3: 391-413.
  • Atkins, Jill; Maroun, Warren (2015), “Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors”. Meditari Accountancy Research, Vol. 23, No.2: 197-221.
  • Dadelo, Stanislav; Turskis, Zenonas; Zavadskas, Edmundas K.; Dadeliene, Ruta (2012), “Multiple criteria as-sessment of elite security personal on the basis of ARAS and expert methods”. Economic Computation and Economic Cybernetics Studies and Research, Vol. 46, No. 4, 65-88.
  • Dyllick, Thomas; Hockerts, Kai (2002), “Beyond the business case for corporate sustainability. Business strat-egy and the environment”, Vol. 11, No. 2: 130-141.Eccles, Robert G.; Krzus, Michael P.; Rogers, Jean; Serafeim, George (2012). The need for sector‐specific materiality and sustainability reporting standards. Journal of Applied Corporate Finance, Vol. 24, No. 2: 65-71.
  • Ecer, Fatih (2016), “ARAS yöntemi kullanılarak kurumsal kaynak planlaması yazılımı seçimi”. Alanya İşletme Fakültesi Dergisi, Vol. 8, No. 1: 89-98.
  • Ecer, Fatih (2018), “An integrated Fuzzy AHP and ARAS model to evaluate mobile banking ser-vices”. Technological and Economic Development of Economy, Vol. 24, No. 2: 670-695.
  • Ecer, Fatih; Ulutagay, Gözde; Nasiboglu, Efendi (2011), “Does foreign ownership affect financial performance? An industrial approach”. Middle Eastern Finance and Economics, Vol. 14: 152-166.
  • Elkington, J. (1997), Cannibals with Forks: The triple bottom line of 21st century business, Oxford: Capstone Publishing.
  • Goel, Puneeta (2010), “Triple Bottom Line Reporting: An analytical approach for corporate sustainabil-ity”. Journal of Finance, Accounting & Management, Vol. 1, No. 1: 27-42.
  • Goyal, Praveen; Rahman, Zillur; Kazmi, Alice A. (2013), “Corporate sustainability performance and firm per-formance research: Literature review and future research agenda”. Management Decision, Vol. 51, No. 2: 361-379.
  • Goyal, Praveen; Rahman, Zillur; Kazmi, Alice A. (2015), “Identification and prioritization of corporate sustain-ability practices using analytical hierarchy process”. Journal of Modelling in Management, Vol. 10, No. 1: 23-49.
  • Hu, Allan H.; Chen, Liang T.; Hsu, Chia W.; Ao, Jia G. (2011), “An evaluation framework for scoring corporate sustainability reports in Taiwan”. Environmental Engineering Science, Vol. 28, No. 12: 843-858.
  • Hubbard, Graham (2009), “Measuring organizational performance: beyond the triple bottom line”. Business Strategy and the Environment, Vol. 18, No. 3: 177-191.
  • Hussain, Nazim; Rigoni, Ugo; Orij, Rene P. (2018), “Corporate governance and sustainability performance: Analysis of triple bottom line performance”. Journal of Business Ethics, Vol. 149, No. 2: 411-432.
  • Kaderli, Yusuf; Gündüz, Çağdaş (2014), “Sürdürülebilirlik ve firma performansı: BİST 100 banka endeksi üzeri-ne bir uygulama”. 18. Finans Sempozyumu Pamukkale Üniversitesi Bildiriler Kitabı: 607-625.
  • Khan, Habib U. Z.; Azizul Islam, Mohammad; Kayeser Fatima, J.; Ahmed, Khadem (2011), “Corporate sustaina-bility reporting of major commercial banks in line with GRI: Bangladesh evidence”. Social Responsibility Journal, Vol. 7, No. 3: 347-362.
  • Kılıç, Merve; Kuzey, Cemil (2018), “Assessing current company reports according to the IIRC integrated reporting framework”. Meditari Accountancy Research, Vol. 26, No. 2: 305-333.
  • Kumar, Ranjan; Pande, Neerja; Afreen, Shamama (2018), “Developing a GRI-G4-based persuasive communica-tion framework for sustainability reporting (SR) Examining top 10 Indian banks”. International Journal of Emerging Markets, Vol. 13, No. 1: 136-161.
  • Li, Xianhxin; Wang, Kongsen; Liu, Liwen; Xin, Jing; Yang, Hongrui; Gao, Chengyao (2011), “Application of the entropy weight and TOPSIS method in safety evaluation of coal mines”. Procedia Engineering, Vol. 26: 2085-2091.
  • Maubane, Pat; Prinsloo, Andre; Van Rooyen, Nadia (2014), “Sustainability reporting patterns of companies listed on the Johannesburg securities exchange”. Public Relations Review, Vol. 40, No. 2: 153-160.
  • Nobanee, Haitham; Ellili, Nejla (2016), “Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional”. Renewable and Sustainable Energy Reviews, Vol. 55: 1336-1341.
  • Ömürbek, Vesile; Aksoy, Esra; Akçakanat, Özen (2017), “Bankaların sürdürülebilirlik performanslarının ARAS, MOOSRA VE COPRAS yöntemleri ile değerlendirilmesi”. Süleyman Demirel Üniversitesi Vizyoner Dergisi, Vol. 8, No. 19: 14-32.
  • Öner Kaya, Emine (2010), “Sürdürülebilir kalkınma sürecinde bankaların rolü ve Türkiye’de sürdürülebilir bankacılık uygulamaları”. İşletme Araştırmaları Dergisi, Vol. 2, No. 3: 75-94.
  • Özçelik, Funda; Avcı Öztürk, Burcu (2014), “Evaluation of banks' sustainability performance in turkey with grey relational analysis”. Muhasebe ve Finansman Dergisi, C. 63: 189-210.
  • Rebai, Sonia; Azaiez, Mohamed N.; Saidane, Dhafer (2016), “A multi-attribute utility model for generating a sustainability index in the banking sector”. Journal of Cleaner Production, Vol. 113: 835-849.
  • Roca, Laurence C.; Searcy, Cory (2012), “An analysis of indicators disclosed in corporate sustainability re-ports”, Journal of Cleaner Production, Vol. 20, No. 1: 103-118.
  • Saxena, Manisha; Kohli, Adam S. (2012), “Impact of corporate social responsibility on corporate sustainabil-ity: a study of the Indian banking industry”. IUP Journal of Corporate Governance, Vol. 9, No. 4: 39-54.
  • Sobhani, Farid A.; Amran, Ahammad; Zainuddin, Yusuerri (2012), “Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh”. Journal of Cleaner Production, Vol. 23, No. 1: 75-85.
  • Sun, Chia Chi (2014), “Combining grey relation analysis and entropy model for evaluating the operational performance: an empirical study”. Quality & Quantity, Vol. 48, No. 3: 1589-1600.
  • Şekerbank 2015 Sürdürülebilirlik Raporu, https://www.sekerbank.com.tr/docs/default-source/hakk%C4%B1m%C4%B1zda_doc/surdurulebilirlikraporu2015.pdf?sfvrsn=2 (Erişim: 05.08.2018).
  • TEB 2014-2015 Sürdürülebilirlik Raporu, https://www.teb.com.tr/UPLOAD/PDF/CSR-report/TEB-SR-2014-15-TR.pdf (Erişim: 05.08.2018).Türkiye İş Bankası 2017 Sürdürülebilirlik Raporu, https://www.isbank.com.tr/TR/hakkimizda/surdurulebilirlik/raporlarimiz/Documents/SurdurulebilirlikRaporu2017.pdf (Erişim: 05.08.2018).
  • Weber, Olaf (2016), “The sustainability performance of Chinese Banks: institutional impact”, SSRN Network Papers.
  • Weber, Olaf (2017), “Corporate sustainability and financial performance of Chinese banks”. Sustainability Accounting, Management and Policy Journal, Vol. 8, No. 3: 358-385.
  • Wei, Guiwu (2016), “Picture fuzzy cross-entropy for multiple attribute decision making problems”. Journal of Business Economics and Management, Vol. 17, No. 4: 491-502.
  • Yapı Kredi Bankası 2017 Sürdürülebilirlik Raporu, https://assets.yapikredi.com.tr/WebSite/_assets/pdf/arsiv/surdurulebilirlik/SurdurulebilirlikRaporu2017.pdf?v2 (Erişim: 05.08.2018).
  • Zahid, Muhammad; Ghazali, Zulkipli (2015), “Corporate sustainability practices among Malaysian REITs and property listed companies”. World Journal of Science, Technology and Sustainable Development, Vol. 12, No. 2: 100-118.

A Multi-criteria Approach Towards Assessing Corporate Sustainability Performances of Privately-owned Banks: Entropy-ARAS Integrated Model

Yıl 2019, Cilt: 14 Sayı: 2, 365 - 390, 30.08.2019
https://doi.org/10.17153/oguiibf.470336

Öz






The aim of this
study is to analyze the corporate sustainability performance of
privately-owned banks in Turkey. For this aim, the Entropy-ARAS integrated
model is proposed. A sensitivity analysis is conducted to check the effectiveness
of the proposed model as well. According to the findings, the most important
dimension in determining the sustainability performance of privately-owned
banks is the social dimension. The banks that desire to achieve high
performance in terms of corporate sustainability should first reduce their turnover
rate and then reduce their direct greenhouse gas consumption. Moreover, this
study revealed that the proposed model is a useful and powerful decision tool
and can be utilized in determining the corporate sustainability performance
of banks.




Kaynakça

  • Akbank 2017 Sürdürülebilirlik Raporu, https://www.akbank.com/tr-tr/Yatirimci-iliskileri/Documents/2017_Akbank_S%C3%BCrd%C3%BCr%C3%BClebilirlik_Raporu.pdf (Erişim: 05.08.2018).
  • Akdoğan, Nalan; Gülhan, Ozan; Aktaş, Melike (2017) “The Relationship between corporate social responsibil-ity reporting and corporate governance: evidence from Turkish banking sector”. Journal of Modern Ac-counting and Auditing, Vol. 13, No. 5: 181-195.
  • Alp, İhsan; Öztel, Ahmet; Köse, Mehmet Said (2015), “Entropi tabanlı MAUT yöntemi ile kurumsal sürdürüle-bilirlik performansı ölçümü: bir vaka çalışması”. Ekonomik ve Sosyal Araştırmalar Dergisi, C. 11, S.2: 65-81.
  • Aras, Güler; Tezcan, Nuray; Furtuna, Özlem Kutlu (2018), “Çok boyutlu kurumsal sürdürülebilirlik yaklaşımı ile Türk bankacılık sektörünün değerlemesi: Kamu-Özel Banka Farklılaşması”. Ege Akademik Bakış, C. 18, S.1: 47-62.
  • Aras, Güler; Tezcan, Nuray; Furtuna, Özlem Kutlu (2016), “Geleneksel bankacılık ve katılım bankacılığında kurumsal sürdürülebı̇lı̇rlı̇k performansının TOPSIS yöntemiyle karşılaştırılması”. Yönetim: İstanbul Üniversi-tesi İşletme İktisadı Enstitüsü Dergisi, C. 27, S. 81: 58-81.
  • Aras, Güler; Tezcan, Nuray; Furtuna, Özlem Kutlu; Hacioglu Kazak, Evrim (2017), “Corporate sustainability measurement based on entropy weight and TOPSIS: A Turkish banking case study”. Meditari Accountancy Research, Vol. 25, No.3: 391-413.
  • Atkins, Jill; Maroun, Warren (2015), “Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors”. Meditari Accountancy Research, Vol. 23, No.2: 197-221.
  • Dadelo, Stanislav; Turskis, Zenonas; Zavadskas, Edmundas K.; Dadeliene, Ruta (2012), “Multiple criteria as-sessment of elite security personal on the basis of ARAS and expert methods”. Economic Computation and Economic Cybernetics Studies and Research, Vol. 46, No. 4, 65-88.
  • Dyllick, Thomas; Hockerts, Kai (2002), “Beyond the business case for corporate sustainability. Business strat-egy and the environment”, Vol. 11, No. 2: 130-141.Eccles, Robert G.; Krzus, Michael P.; Rogers, Jean; Serafeim, George (2012). The need for sector‐specific materiality and sustainability reporting standards. Journal of Applied Corporate Finance, Vol. 24, No. 2: 65-71.
  • Ecer, Fatih (2016), “ARAS yöntemi kullanılarak kurumsal kaynak planlaması yazılımı seçimi”. Alanya İşletme Fakültesi Dergisi, Vol. 8, No. 1: 89-98.
  • Ecer, Fatih (2018), “An integrated Fuzzy AHP and ARAS model to evaluate mobile banking ser-vices”. Technological and Economic Development of Economy, Vol. 24, No. 2: 670-695.
  • Ecer, Fatih; Ulutagay, Gözde; Nasiboglu, Efendi (2011), “Does foreign ownership affect financial performance? An industrial approach”. Middle Eastern Finance and Economics, Vol. 14: 152-166.
  • Elkington, J. (1997), Cannibals with Forks: The triple bottom line of 21st century business, Oxford: Capstone Publishing.
  • Goel, Puneeta (2010), “Triple Bottom Line Reporting: An analytical approach for corporate sustainabil-ity”. Journal of Finance, Accounting & Management, Vol. 1, No. 1: 27-42.
  • Goyal, Praveen; Rahman, Zillur; Kazmi, Alice A. (2013), “Corporate sustainability performance and firm per-formance research: Literature review and future research agenda”. Management Decision, Vol. 51, No. 2: 361-379.
  • Goyal, Praveen; Rahman, Zillur; Kazmi, Alice A. (2015), “Identification and prioritization of corporate sustain-ability practices using analytical hierarchy process”. Journal of Modelling in Management, Vol. 10, No. 1: 23-49.
  • Hu, Allan H.; Chen, Liang T.; Hsu, Chia W.; Ao, Jia G. (2011), “An evaluation framework for scoring corporate sustainability reports in Taiwan”. Environmental Engineering Science, Vol. 28, No. 12: 843-858.
  • Hubbard, Graham (2009), “Measuring organizational performance: beyond the triple bottom line”. Business Strategy and the Environment, Vol. 18, No. 3: 177-191.
  • Hussain, Nazim; Rigoni, Ugo; Orij, Rene P. (2018), “Corporate governance and sustainability performance: Analysis of triple bottom line performance”. Journal of Business Ethics, Vol. 149, No. 2: 411-432.
  • Kaderli, Yusuf; Gündüz, Çağdaş (2014), “Sürdürülebilirlik ve firma performansı: BİST 100 banka endeksi üzeri-ne bir uygulama”. 18. Finans Sempozyumu Pamukkale Üniversitesi Bildiriler Kitabı: 607-625.
  • Khan, Habib U. Z.; Azizul Islam, Mohammad; Kayeser Fatima, J.; Ahmed, Khadem (2011), “Corporate sustaina-bility reporting of major commercial banks in line with GRI: Bangladesh evidence”. Social Responsibility Journal, Vol. 7, No. 3: 347-362.
  • Kılıç, Merve; Kuzey, Cemil (2018), “Assessing current company reports according to the IIRC integrated reporting framework”. Meditari Accountancy Research, Vol. 26, No. 2: 305-333.
  • Kumar, Ranjan; Pande, Neerja; Afreen, Shamama (2018), “Developing a GRI-G4-based persuasive communica-tion framework for sustainability reporting (SR) Examining top 10 Indian banks”. International Journal of Emerging Markets, Vol. 13, No. 1: 136-161.
  • Li, Xianhxin; Wang, Kongsen; Liu, Liwen; Xin, Jing; Yang, Hongrui; Gao, Chengyao (2011), “Application of the entropy weight and TOPSIS method in safety evaluation of coal mines”. Procedia Engineering, Vol. 26: 2085-2091.
  • Maubane, Pat; Prinsloo, Andre; Van Rooyen, Nadia (2014), “Sustainability reporting patterns of companies listed on the Johannesburg securities exchange”. Public Relations Review, Vol. 40, No. 2: 153-160.
  • Nobanee, Haitham; Ellili, Nejla (2016), “Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional”. Renewable and Sustainable Energy Reviews, Vol. 55: 1336-1341.
  • Ömürbek, Vesile; Aksoy, Esra; Akçakanat, Özen (2017), “Bankaların sürdürülebilirlik performanslarının ARAS, MOOSRA VE COPRAS yöntemleri ile değerlendirilmesi”. Süleyman Demirel Üniversitesi Vizyoner Dergisi, Vol. 8, No. 19: 14-32.
  • Öner Kaya, Emine (2010), “Sürdürülebilir kalkınma sürecinde bankaların rolü ve Türkiye’de sürdürülebilir bankacılık uygulamaları”. İşletme Araştırmaları Dergisi, Vol. 2, No. 3: 75-94.
  • Özçelik, Funda; Avcı Öztürk, Burcu (2014), “Evaluation of banks' sustainability performance in turkey with grey relational analysis”. Muhasebe ve Finansman Dergisi, C. 63: 189-210.
  • Rebai, Sonia; Azaiez, Mohamed N.; Saidane, Dhafer (2016), “A multi-attribute utility model for generating a sustainability index in the banking sector”. Journal of Cleaner Production, Vol. 113: 835-849.
  • Roca, Laurence C.; Searcy, Cory (2012), “An analysis of indicators disclosed in corporate sustainability re-ports”, Journal of Cleaner Production, Vol. 20, No. 1: 103-118.
  • Saxena, Manisha; Kohli, Adam S. (2012), “Impact of corporate social responsibility on corporate sustainabil-ity: a study of the Indian banking industry”. IUP Journal of Corporate Governance, Vol. 9, No. 4: 39-54.
  • Sobhani, Farid A.; Amran, Ahammad; Zainuddin, Yusuerri (2012), “Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh”. Journal of Cleaner Production, Vol. 23, No. 1: 75-85.
  • Sun, Chia Chi (2014), “Combining grey relation analysis and entropy model for evaluating the operational performance: an empirical study”. Quality & Quantity, Vol. 48, No. 3: 1589-1600.
  • Şekerbank 2015 Sürdürülebilirlik Raporu, https://www.sekerbank.com.tr/docs/default-source/hakk%C4%B1m%C4%B1zda_doc/surdurulebilirlikraporu2015.pdf?sfvrsn=2 (Erişim: 05.08.2018).
  • TEB 2014-2015 Sürdürülebilirlik Raporu, https://www.teb.com.tr/UPLOAD/PDF/CSR-report/TEB-SR-2014-15-TR.pdf (Erişim: 05.08.2018).Türkiye İş Bankası 2017 Sürdürülebilirlik Raporu, https://www.isbank.com.tr/TR/hakkimizda/surdurulebilirlik/raporlarimiz/Documents/SurdurulebilirlikRaporu2017.pdf (Erişim: 05.08.2018).
  • Weber, Olaf (2016), “The sustainability performance of Chinese Banks: institutional impact”, SSRN Network Papers.
  • Weber, Olaf (2017), “Corporate sustainability and financial performance of Chinese banks”. Sustainability Accounting, Management and Policy Journal, Vol. 8, No. 3: 358-385.
  • Wei, Guiwu (2016), “Picture fuzzy cross-entropy for multiple attribute decision making problems”. Journal of Business Economics and Management, Vol. 17, No. 4: 491-502.
  • Yapı Kredi Bankası 2017 Sürdürülebilirlik Raporu, https://assets.yapikredi.com.tr/WebSite/_assets/pdf/arsiv/surdurulebilirlik/SurdurulebilirlikRaporu2017.pdf?v2 (Erişim: 05.08.2018).
  • Zahid, Muhammad; Ghazali, Zulkipli (2015), “Corporate sustainability practices among Malaysian REITs and property listed companies”. World Journal of Science, Technology and Sustainable Development, Vol. 12, No. 2: 100-118.
Toplam 41 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Fatih Ecer 0000-0002-6174-3241

Yayımlanma Tarihi 30 Ağustos 2019
Gönderilme Tarihi 14 Ekim 2018
Yayımlandığı Sayı Yıl 2019 Cilt: 14 Sayı: 2

Kaynak Göster

APA Ecer, F. (2019). Özel Sermayeli Bankaların Kurumsal Sürdürülebilirlik Performanslarının Değerlendirilmesine Yönelik Çok Kriterli Bir Yaklaşım: Entropi-ARAS Bütünleşik Modeli. Eskişehir Osmangazi Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 14(2), 365-390. https://doi.org/10.17153/oguiibf.470336

Cited By





























Kurumsal Sürdürülebilirlik Performans Analizinde CRITIC-EDAS Yaklaşımı
Çukurova Üniversitesi Mühendislik-Mimarlık Fakültesi Dergisi
Neşe YALÇIN
https://doi.org/10.21605/cukurovaummfd.704167