THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR

Nevzat Güngör; Yasin Şeker

doi:10.30692/sisad.1073684

Araştırma Makalesi

THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR

Yıl 2022, Cilt: 6 Sayı: 1, 17 - 37, 20.03.2022

Nevzat Güngör , Yasin Şeker

https://doi.org/10.30692/sisad.1073684

Cited By: 6

Öz

The aim of this study is to provide evidence for the impact of board structure on environmental, social and corporate governance (ESG) performances of firms in oil-gas-coal sector. The study used data from 385 companies in the Oil, Gas and Coal sector worldwide which have been listed in ASSET4 between 2010 and 2019. Refinitiv's Thomson Reuters ASSET4, EIKON, and Datastream databases have been used to obtain data on ESG performance and financial performance variables used in the study. As a result of the regression analyzes carried out, it has been determined that the structure of the board of directors has an effect on the ESG performance and its sub-dimensions.

Anahtar Kelimeler

ESG performance, board structure, oil-gas-coal sector

Kaynakça

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Yönetim Kurulu Yapısı ve ESG Performansı: Petrol Gaz ve Kömür Sektöründe Ampirik Bir Araştırma

Yıl 2022, Cilt: 6 Sayı: 1, 17 - 37, 20.03.2022

Nevzat Güngör , Yasin Şeker

https://doi.org/10.30692/sisad.1073684

Cited By: 6

Öz

Bu çalışmanın amacı petrol-gaz-kömür sektöründe faaliyet gösteren şirketlerin yönetim kurulu yapısının çevresel, sosyal ve kurumsal yönetim (Environmental, Social, Governance-ESG) performanslarına etkisine yönelik kanıtlar sunmaktır. Bu amaçla çalışmada, Petrol Gaz ve Kömür sektöründe dünya genelinde ASSET4’te yer alan 385 şirketin 2010-2019 yıllarını kapsayan verileri kullanılmıştır. Çalışma kapsamında kullanılan ESG performansı ve finansal performans değişkenlerine ait veriler Refinitiv’in Thomson Reuters ASSET4, EIKON ve Datastream veri tabanından elde edilmiştir. Gerçekleştirilen regresyon analizleri sonucunda şirketlerin yönetim kurulu yapısının ESG performansı ve alt boyutları üzerinde etkili olduğu tespit edilmiştir.

Anahtar Kelimeler

ESG performansı, yönetim kurulu yapısı, petrol-gaz-kömür sektörü

Kaynakça

Ahmed, K., Hossain, M., & Adams, M. B. (2006). The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings. Corporate Governance: An International Review, 14(5), 418–431. https://doi.org/10.1111/j.1467-8683.2006.00515.x
Allouche, J., & Laroche, P. (2005). A Meta-analytical investigation of the relationship between corporate social and financial performance. Revue de Gestion Des Ressources Humaines, 57, 18.
Amran, A., Lee, S., & Devi, S. (2014). The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality. Business Strategy and the Environment, 23. https://doi.org/10.1002/bse.1767
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Toplam 103 adet kaynakça vardır.

Ayrıntılar

Birincil Dil	İngilizce
Bölüm	SOSYAL VE BEŞERİ BİLİMLER
Yazarlar	Nevzat Güngör 0000-0001-9883-1985 Yasin Şeker 0000-0003-0513-7682
Erken Görünüm Tarihi	20 Mart 2022
Yayımlanma Tarihi	20 Mart 2022
Gönderilme Tarihi	15 Şubat 2022
Yayımlandığı Sayı	Yıl 2022 Cilt: 6 Sayı: 1

Kaynak Göster

APA	Güngör, N., & Şeker, Y. (2022). THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR. Stratejik Ve Sosyal Araştırmalar Dergisi, 6(1), 17-37. https://doi.org/10.30692/sisad.1073684
AMA	Güngör N, Şeker Y. THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR. SSAD. Mart 2022;6(1):17-37. doi:10.30692/sisad.1073684
Chicago	Güngör, Nevzat, ve Yasin Şeker. “THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR”. Stratejik Ve Sosyal Araştırmalar Dergisi 6, sy. 1 (Mart 2022): 17-37. https://doi.org/10.30692/sisad.1073684.
EndNote	Güngör N, Şeker Y (01 Mart 2022) THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR. Stratejik ve Sosyal Araştırmalar Dergisi 6 1 17–37.
IEEE	N. Güngör ve Y. Şeker, “THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR”, SSAD, c. 6, sy. 1, ss. 17–37, 2022, doi: 10.30692/sisad.1073684.
ISNAD	Güngör, Nevzat - Şeker, Yasin. “THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR”. Stratejik ve Sosyal Araştırmalar Dergisi 6/1 (Mart 2022), 17-37. https://doi.org/10.30692/sisad.1073684.
JAMA	Güngör N, Şeker Y. THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR. SSAD. 2022;6:17–37.
MLA	Güngör, Nevzat ve Yasin Şeker. “THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR”. Stratejik Ve Sosyal Araştırmalar Dergisi, c. 6, sy. 1, 2022, ss. 17-37, doi:10.30692/sisad.1073684.
Vancouver	Güngör N, Şeker Y. THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM THE OIL, GAS AND COAL SECTOR. SSAD. 2022;6(1):17-3.