Araştırma Makalesi
Yıl 2019,
Sayı: 36, 233 - 242, 22.07.2019
Öz
Kaynakça
- Ahmad, Z., Hassan, S., ve Mohammad, J. (2003). “Determinants of Environmental Reporting in Malaysia”, International Journal of Business Studies, 11/1. 69-90.Akbas, H. E. (2016). “The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies”, South East European Journal of Economics and Business, 11/2. 7-19.Akhtaruddin, M. ve Haron, H. (2010). “Board Ownership, Audit Committees’ Effectiveness and Corporate Voluntary Disclosures”, Asian Review of Accounting, 18/3. 245-259.Amran, A., Lee, S. P., ve Devi, S. S. (2014). “The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality”, Business Strategy and the Environment, 23/4. 217-235.Anazonwu, H. O., Egbunike, F. C., ve Gunardi, A. (2018). “Corporate Board Diversity and Sustainability Reporting: A Study of Selected Listed Manufacturing Firms in Nigeria”, Indonesian Journal of Sustainability Accounting and Management, 2/1. 65-78.Barako, D. G. ve Brown, A. M. (2008). “Corporate Social Reporting and Board Representation: Evidence from the Kenyan Banking Sector”, Journal of Management and Governance, 12/4. 309-324.Bhatia, A. ve Tuli, S. (2017). “Corporate Attributes Affecting Sustainability Reporting: An Indian Perspective”, International Journal of Law and Management, 59/3. 322-340.Brammer, S. ve Pavelin, S. (2006). “Voluntary Environmental Disclosures by Large UK Companies”, Journal of Business Finance and Accounting, 33/7. 1168-1198.Chau, G. ve Gray, S. J. (2010). “Family Ownership, Board Independence and Voluntary Disclosure: Evidence from Hong Kong”, Journal of International Accounting, Auditing and Taxation, 19/2. 93-109.Chen, C. ve Jaggi, B. (2000). “Association Between Independent Non-Executive Directors, Family control and Financial Disclosures in Hong Kong”, Journal of Accounting and Public Policy, 19/4. 285-310.Cheng, S. (2008). “Board Size and the Variability of Corporate Performance” Journal of Financial Economics, 87/1. 157-176.Chiang, Y. C. ve Kuo, C. C. (2006). “Foreign Ownership and Firm Characteristics in the Taiwan Stock Market”, International Journal of Management, 23/4. 743-750.Chou, J., Zaiats, N. ve Zhang, B. (2014). “Does Auditor Choice Matter to Foreign Investors? Evidence from Foreign Mutual Funds Worldwide”, Journal of Banking and Finance, 46. 1-20.Çıtak, L. ve Ersoy, E. (2016). “Firmaların BIST Sürdürülebilirlik Endeksine Alınmasına Yatırımcı Tepkisi: Olay Çalışması ve Ortalama Testleri ile Bir Analiz”, Uluslararası Alanya İşletme Fakültesi Dergisi, 8/1, 43-57.Gençoğlu, Ü. ve Aytaç, A. (2016). “Kurumsal Sürdürülebilirlik Açısından Entegre Raporlamanın Önemi ve BIST Uygulamaları”, Muhasebe ve Finansman Dergisi, 72. 51-66.Gönen, S. ve Solak, B. (2016). “An Empirical Study for Determining the Compliance Sustainability Reports Published in Turkey with Standards Publıshed by Global Reporting Initiative (GRI)”, Muhasebe Bilim Dünyası Dergisi, 18/2. 392-420.Güller, A. ve Crowther, D. (2008). “Governance and Sustainability: An Investigation into the Relationship Between Corporate Governance and Corporate Sustainability”, Emeraldinsight - Management Decision, 46/3, 433-448.Hahn, R. ve Kühnen, M. (2013). “Determinants of Sustainability Reporting: A Review of Results, Trends, Theory, and Opportunities in an Expanding Field of Research”, Journal of Cleaner Production, 59. 5-21.Haladu, A. ve Salim, B. (2016). “Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects”, International Journal of Economics and Financial Issues, 6/4. 1525-1533.Haniffa, R. M. ve Cooke, T. E. (2002). “Culture, Corporate Governance and Disclosure in Malaysian Corporations”, Abacus, 38/3. 317-349.Herzig, C. ve Schaltegger, S. (2006). “Corporate Sustainability Reporting: An Overview”, Sustainability Accounting and Reporting, (Eds. S. Schaltegger, M. Bennet ve R. Burrit), Springer Publishing, Netherlands.Htay, S. N. N., Rashid, H. M. A., Adnan, M. A. ve Meera, A. K. M. (2012). “Impact of Corporate Governance on Social and Environmental Information Disclosure of Malaysian Listed Banks: Panel Data Analysis”, Asian Journal of Finance and Accounting, 4/1. 1-24.Janggu, T., Joseph, C. ve Madi, N. (2007). “The Current State of Corporate Social Responsibility Among Industrial Companies in Malaysia, Social Responsibility Journal, 3(3). 9-18.Jensen, M. ve Meckling, W. (1976). “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics, 3/4. 305-360.Kavut, L. (2010). “Kurumsal Yönetim, Kurumsal Sosyal Sorumluluk ve Çevresel Raporlama: İMKB 100 Şirketlerinin Çevresel Açıklamalarının İncelenmesi, İşletme İktisadı Enstitüsü Yönetim Dergisi, 66. 9-43.Klein, A. (2002). “Audit Committee, Board of Director Characteristics, and Earnings Management”, Journal of Accounting and Economics, 33/3. 375-400.Kocamış, T.U. ve Yıldırım, G. (2012). “Sustainability Reporting in Turkey: Analysis of Companies in the BIST Sustainability Index”, European Journal of Economics and Business Studies, 6/1. 41-51.Li, J., Mangena, M. ve Pike, R. (2012). “The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure”, The British Accounting Review, 44/2. 98-110.Lipton, M. ve Lorsch, J. (1992). “A Modest Proposal for Improved Corporate Governance”, The Business Lawyer, 48/1. 59-77.Madi, H. K., Ishak, Z. ve Manaf, N. (2014). “The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure”, Procedia - Social and Behavioral Sciences, 164. 486-492.Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., ve Salman, T. (2018). “Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study”, Sustainability, 10/1. 207-227.Matsumura, E. M., Prakash, R. ve Vera-Munoz, S. (2014). “Firm-Value Effects of Carbon Emissions and Carbon Disclosures”, The Accounting Review, 89/2. 695-724.Michelon, G. ve Parbonetti, A. (2012). “The Effect of Corporate Governance on Sustainability Disclosure”, Journal of Management and Governance, 16/3. 477-509.Oba, V. C. ve Fodio, M. I. (2012). “Board Characteristics and the Quality of Environmental Reporting in Nigeria”, The Journal of Accounting and Management, 2. 33-48.Ong, T. ve Djajadikerta, H. G. (2017). “Impact of Corporate Governance on Sustainability Reporting: Empirical Study in the Australian Resources Industry”, 8th Conference on Financial Markets and Corporate Governance (FMCG), Wellington, New Zealand: Elsevier, 1-20.Özdemir, Z. ve Pamukçu, F. (2016). “Kurumsal Sürdürülebilirlik Raporlama Sisteminin Borsa İstanbul Sürdürülebilirlik Endeksi Kapsamındaki İşletmelerde Analizi”, Mali Çözüm Dergisi, 134. 13-35.Post, C., Rahman, N. ve Rubow, E. (2011). “Green Governance: Boards of Directors’ Composition and Environmental Corporate Social Responsibility”, Business and Society, 50/1. 189-223.Rao, K. K., Tilt, C. A. ve Lester, L. H. (2012). “Corporate Governance and Environmental Reporting: An Australian Study”, Corporate Governance, 12/2. 143-163.Rupley, K. H., Brown, D. ve Marshall, R. S. (2012). “Governance, Media and the Quality of Environmental Disclosure”, Journal of Accounting and Public Policy, 31. 610-640.Saban, M., KÜÇÜKER, Y. L. H. ve KÜÇÜKER, Ö. G. M. (2017). “Kurumsal Sürdürülebilirlik ile İlgili Raporlama Çerçeveleri ve Sürdürülebilirlik Raporlamasında Muhasebenin Rolü”, İşletme Bilimi Dergisi (JOBS), 5/1. 101-115.Said, R. S., Zainuddin, Y. H. ve Haron, H. (2009). “The Relationship Between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies”, Social Responsibility Journal, 5/2. 212-226.Senal, S., ATEŞ, B. A. (2012). “Kurumsal Sürdürülebilirlik İçin Muhasebe ve Raporlama”, Muhasebe ve Denetime Bakış, 36. 83-95.SPK, Sermaye Piyasası Kurulu Tebliği (2011). “Sermaye Piyasası Kurulu’ndan Kurumsal Yönetim İlkelerinin Belirlenmesine ve Uygulanmasına İlişkin Tebliğ”, Seri:IV No:56. 30/12/2011 tarihli ve 28158 sayılı Resmi Gazete.Shamil, M. M., Shaikh, J. M., Ho, P. L. ve Krishnan, A. (2014). “The Influence of Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan Firms”, Asian Review of Accounting, 22/2. 78-97.Siregar, S. ve Bachtiar, Y. (2010). “Corporate Social Reporting: Empirical Evidence from Indonesia Stock Exchange”, International Journal of Islamic and Middle Eastern Finance and Management, 3/3. 241-252.Tanç, A. ve Gümrah, A. (2015). “Sürdürülebilirlik Raporlaması ve Çevresel Performans: Borsa İstanbul’da Bir Uygulama”, İşletme Araştırmaları Dergisi, 7/2. 258-273.Tüm, K. (2014). “Kurumsal Sürdürülebilirlik ve Muhasebeye Yansımaları”, Akademik Yaklaşımlar Dergisi, 4/1. 58-81.Uwuigbe, U. (2014). “Corporate Governance and Capital Structure: Evidence from Listed Firms in Nigeria Stock Exchange, The Journal of Accounting and Management, 4/1. 5-14.Webb, E. (2004). “An Examination of Socially Responsible Firms’ Board Structure, Journal of Management and Governance, 8/3. 255-277.Yanık, S. ve Türker, İ. (2012). “Sürdürülebilirlik ve Sosyal Sorumluluk Raporlamasındaki Gelişmeler (Tümleşik Raporlama)”, İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 47. 291-308.Yusoff, H., Lehman, G. ve Mohd Nasir, N. (2006). “Environmental Engagements through the Lens of Disclosure Practices: A Malaysian Story”, Asian Review of Accounting, 14/1. 122-148.Zhang, L. (2012). “Board Demographic Diversity, Independence, and Corporate Social Performance”, Corporate Governance, 12/5. 686-700.
Yıl 2019,
Sayı: 36, 233 - 242, 22.07.2019
Öz
Bu çalışmanın amacı, kurumsal yönetim uygulamalarına yön veren ve şirketin
yürütme organı olarak pay sahipleri adına stratejik kararlar alan yönetim
kurulunun bazı özelliklerinin sürdürülebilirlik raporları üzerindeki etkisini
araştırmaktır. Bu amaç doğrultusunda, 2016 yılı sonu itibariyle BİST-100’de yer
alan 66 finansal olmayan şirket verisi lojistik regresyon modeli ile analiz
edilmiştir. Araştırma bulguları, söz konusu modelde yer alan şirket yönetim
kurulunun büyüklüğü ve yönetim kurullarında yabancı üyenin yer alması ile
yayınlanan sürdürülebilirlik raporları arasında istatistiksel olarak belirgin
pozitif bir ilişki olduğunu göstermektedir. Ancak, şirket yönetim kurulunda
bağımsız üye sayısı ve yönetim kurulunda kadın yönetici yer alması ile
sürdürülebilirlik raporları arasında istatistiksel olarak anlamlı bir ilişki
tespit edilememiştir.
Anahtar Kelimeler
Kaynakça
- Ahmad, Z., Hassan, S., ve Mohammad, J. (2003). “Determinants of Environmental Reporting in Malaysia”, International Journal of Business Studies, 11/1. 69-90.Akbas, H. E. (2016). “The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies”, South East European Journal of Economics and Business, 11/2. 7-19.Akhtaruddin, M. ve Haron, H. (2010). “Board Ownership, Audit Committees’ Effectiveness and Corporate Voluntary Disclosures”, Asian Review of Accounting, 18/3. 245-259.Amran, A., Lee, S. P., ve Devi, S. S. (2014). “The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality”, Business Strategy and the Environment, 23/4. 217-235.Anazonwu, H. O., Egbunike, F. C., ve Gunardi, A. (2018). “Corporate Board Diversity and Sustainability Reporting: A Study of Selected Listed Manufacturing Firms in Nigeria”, Indonesian Journal of Sustainability Accounting and Management, 2/1. 65-78.Barako, D. G. ve Brown, A. M. (2008). “Corporate Social Reporting and Board Representation: Evidence from the Kenyan Banking Sector”, Journal of Management and Governance, 12/4. 309-324.Bhatia, A. ve Tuli, S. (2017). “Corporate Attributes Affecting Sustainability Reporting: An Indian Perspective”, International Journal of Law and Management, 59/3. 322-340.Brammer, S. ve Pavelin, S. (2006). “Voluntary Environmental Disclosures by Large UK Companies”, Journal of Business Finance and Accounting, 33/7. 1168-1198.Chau, G. ve Gray, S. J. (2010). “Family Ownership, Board Independence and Voluntary Disclosure: Evidence from Hong Kong”, Journal of International Accounting, Auditing and Taxation, 19/2. 93-109.Chen, C. ve Jaggi, B. (2000). “Association Between Independent Non-Executive Directors, Family control and Financial Disclosures in Hong Kong”, Journal of Accounting and Public Policy, 19/4. 285-310.Cheng, S. (2008). “Board Size and the Variability of Corporate Performance” Journal of Financial Economics, 87/1. 157-176.Chiang, Y. C. ve Kuo, C. C. (2006). “Foreign Ownership and Firm Characteristics in the Taiwan Stock Market”, International Journal of Management, 23/4. 743-750.Chou, J., Zaiats, N. ve Zhang, B. (2014). “Does Auditor Choice Matter to Foreign Investors? Evidence from Foreign Mutual Funds Worldwide”, Journal of Banking and Finance, 46. 1-20.Çıtak, L. ve Ersoy, E. (2016). “Firmaların BIST Sürdürülebilirlik Endeksine Alınmasına Yatırımcı Tepkisi: Olay Çalışması ve Ortalama Testleri ile Bir Analiz”, Uluslararası Alanya İşletme Fakültesi Dergisi, 8/1, 43-57.Gençoğlu, Ü. ve Aytaç, A. (2016). “Kurumsal Sürdürülebilirlik Açısından Entegre Raporlamanın Önemi ve BIST Uygulamaları”, Muhasebe ve Finansman Dergisi, 72. 51-66.Gönen, S. ve Solak, B. (2016). “An Empirical Study for Determining the Compliance Sustainability Reports Published in Turkey with Standards Publıshed by Global Reporting Initiative (GRI)”, Muhasebe Bilim Dünyası Dergisi, 18/2. 392-420.Güller, A. ve Crowther, D. (2008). “Governance and Sustainability: An Investigation into the Relationship Between Corporate Governance and Corporate Sustainability”, Emeraldinsight - Management Decision, 46/3, 433-448.Hahn, R. ve Kühnen, M. (2013). “Determinants of Sustainability Reporting: A Review of Results, Trends, Theory, and Opportunities in an Expanding Field of Research”, Journal of Cleaner Production, 59. 5-21.Haladu, A. ve Salim, B. (2016). “Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects”, International Journal of Economics and Financial Issues, 6/4. 1525-1533.Haniffa, R. M. ve Cooke, T. E. (2002). “Culture, Corporate Governance and Disclosure in Malaysian Corporations”, Abacus, 38/3. 317-349.Herzig, C. ve Schaltegger, S. (2006). “Corporate Sustainability Reporting: An Overview”, Sustainability Accounting and Reporting, (Eds. S. Schaltegger, M. Bennet ve R. Burrit), Springer Publishing, Netherlands.Htay, S. N. N., Rashid, H. M. A., Adnan, M. A. ve Meera, A. K. M. (2012). “Impact of Corporate Governance on Social and Environmental Information Disclosure of Malaysian Listed Banks: Panel Data Analysis”, Asian Journal of Finance and Accounting, 4/1. 1-24.Janggu, T., Joseph, C. ve Madi, N. (2007). “The Current State of Corporate Social Responsibility Among Industrial Companies in Malaysia, Social Responsibility Journal, 3(3). 9-18.Jensen, M. ve Meckling, W. (1976). “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics, 3/4. 305-360.Kavut, L. (2010). “Kurumsal Yönetim, Kurumsal Sosyal Sorumluluk ve Çevresel Raporlama: İMKB 100 Şirketlerinin Çevresel Açıklamalarının İncelenmesi, İşletme İktisadı Enstitüsü Yönetim Dergisi, 66. 9-43.Klein, A. (2002). “Audit Committee, Board of Director Characteristics, and Earnings Management”, Journal of Accounting and Economics, 33/3. 375-400.Kocamış, T.U. ve Yıldırım, G. (2012). “Sustainability Reporting in Turkey: Analysis of Companies in the BIST Sustainability Index”, European Journal of Economics and Business Studies, 6/1. 41-51.Li, J., Mangena, M. ve Pike, R. (2012). “The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure”, The British Accounting Review, 44/2. 98-110.Lipton, M. ve Lorsch, J. (1992). “A Modest Proposal for Improved Corporate Governance”, The Business Lawyer, 48/1. 59-77.Madi, H. K., Ishak, Z. ve Manaf, N. (2014). “The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure”, Procedia - Social and Behavioral Sciences, 164. 486-492.Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., ve Salman, T. (2018). “Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study”, Sustainability, 10/1. 207-227.Matsumura, E. M., Prakash, R. ve Vera-Munoz, S. (2014). “Firm-Value Effects of Carbon Emissions and Carbon Disclosures”, The Accounting Review, 89/2. 695-724.Michelon, G. ve Parbonetti, A. (2012). “The Effect of Corporate Governance on Sustainability Disclosure”, Journal of Management and Governance, 16/3. 477-509.Oba, V. C. ve Fodio, M. I. (2012). “Board Characteristics and the Quality of Environmental Reporting in Nigeria”, The Journal of Accounting and Management, 2. 33-48.Ong, T. ve Djajadikerta, H. G. (2017). “Impact of Corporate Governance on Sustainability Reporting: Empirical Study in the Australian Resources Industry”, 8th Conference on Financial Markets and Corporate Governance (FMCG), Wellington, New Zealand: Elsevier, 1-20.Özdemir, Z. ve Pamukçu, F. (2016). “Kurumsal Sürdürülebilirlik Raporlama Sisteminin Borsa İstanbul Sürdürülebilirlik Endeksi Kapsamındaki İşletmelerde Analizi”, Mali Çözüm Dergisi, 134. 13-35.Post, C., Rahman, N. ve Rubow, E. (2011). “Green Governance: Boards of Directors’ Composition and Environmental Corporate Social Responsibility”, Business and Society, 50/1. 189-223.Rao, K. K., Tilt, C. A. ve Lester, L. H. (2012). “Corporate Governance and Environmental Reporting: An Australian Study”, Corporate Governance, 12/2. 143-163.Rupley, K. H., Brown, D. ve Marshall, R. S. (2012). “Governance, Media and the Quality of Environmental Disclosure”, Journal of Accounting and Public Policy, 31. 610-640.Saban, M., KÜÇÜKER, Y. L. H. ve KÜÇÜKER, Ö. G. M. (2017). “Kurumsal Sürdürülebilirlik ile İlgili Raporlama Çerçeveleri ve Sürdürülebilirlik Raporlamasında Muhasebenin Rolü”, İşletme Bilimi Dergisi (JOBS), 5/1. 101-115.Said, R. S., Zainuddin, Y. H. ve Haron, H. (2009). “The Relationship Between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies”, Social Responsibility Journal, 5/2. 212-226.Senal, S., ATEŞ, B. A. (2012). “Kurumsal Sürdürülebilirlik İçin Muhasebe ve Raporlama”, Muhasebe ve Denetime Bakış, 36. 83-95.SPK, Sermaye Piyasası Kurulu Tebliği (2011). “Sermaye Piyasası Kurulu’ndan Kurumsal Yönetim İlkelerinin Belirlenmesine ve Uygulanmasına İlişkin Tebliğ”, Seri:IV No:56. 30/12/2011 tarihli ve 28158 sayılı Resmi Gazete.Shamil, M. M., Shaikh, J. M., Ho, P. L. ve Krishnan, A. (2014). “The Influence of Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan Firms”, Asian Review of Accounting, 22/2. 78-97.Siregar, S. ve Bachtiar, Y. (2010). “Corporate Social Reporting: Empirical Evidence from Indonesia Stock Exchange”, International Journal of Islamic and Middle Eastern Finance and Management, 3/3. 241-252.Tanç, A. ve Gümrah, A. (2015). “Sürdürülebilirlik Raporlaması ve Çevresel Performans: Borsa İstanbul’da Bir Uygulama”, İşletme Araştırmaları Dergisi, 7/2. 258-273.Tüm, K. (2014). “Kurumsal Sürdürülebilirlik ve Muhasebeye Yansımaları”, Akademik Yaklaşımlar Dergisi, 4/1. 58-81.Uwuigbe, U. (2014). “Corporate Governance and Capital Structure: Evidence from Listed Firms in Nigeria Stock Exchange, The Journal of Accounting and Management, 4/1. 5-14.Webb, E. (2004). “An Examination of Socially Responsible Firms’ Board Structure, Journal of Management and Governance, 8/3. 255-277.Yanık, S. ve Türker, İ. (2012). “Sürdürülebilirlik ve Sosyal Sorumluluk Raporlamasındaki Gelişmeler (Tümleşik Raporlama)”, İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 47. 291-308.Yusoff, H., Lehman, G. ve Mohd Nasir, N. (2006). “Environmental Engagements through the Lens of Disclosure Practices: A Malaysian Story”, Asian Review of Accounting, 14/1. 122-148.Zhang, L. (2012). “Board Demographic Diversity, Independence, and Corporate Social Performance”, Corporate Governance, 12/5. 686-700.
Toplam 1 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 22 Temmuz 2019 |
| Kabul Tarihi | 1 Şubat 2019 |
| Yayımlandığı Sayı | Yıl 2019 Sayı: 36 |