THE IMPORTANCE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PRACTICES FROM THE PERSPECTIVE OF BUSINESSES

Yıl 2024, Cilt: 4 Sayı: 2, 103 - 113, 28.10.2024

Seda Doğan

Öz

Environmental, social and governance (ESG) factors encompass the non-financial information of a company and have gained worldwide significance as a global concern. Stakeholders have started to realize that ESG has become an important source of corporate risk and can affect the financial performance and profitability of the businesses. Thus, demands of stakeholders regarding these factors have steadily increasing. Accordingly, businesses have started to shift from short-term profit maximization goals to pursuing long-term sustainable ESG goals. Businesses have the option to voluntarily dissemination of the ESG information. Today, some national and international businesses still do not pay due attention to the dissemination of this information. This study investigates the importance of ESG factors from the perspective of businesses and the benefits of their implementation.

Anahtar Kelimeler

Business management, environmental, social and governance (ESG), sustainable development

İŞLETMELER PERSPEKTİFİNDEN ÇEVRESEL, SOSYAL VE YÖNETİŞİM (ÇSY) UYGULAMALARININ ÖNEMİ

Öz

Çevresel, sosyal ve yönetişim (ÇSY) faktörleri, bir işletmenin finansal olmayan bilgilerini temsil etmektedir ve küresel bir konu haline gelmiştir. Paydaşlar, ÇSY'nin önemli bir kurumsal risk kaynağı haline geldiğinin ve işletmenin finansal performansını ve karlılığını etkileyebileceğinin farkına varmaya başlamıştır. Böylece paydaşların bu faktörlere yönelik talepleri her geçen gün artmıştır. Bu doğrultuda işletmeler, kısa vadeli kâr maksimizasyonu hedeflerinden uzun vadeli sürdürülebilir ÇSY hedeflerine geçiş yapmaya başlamıştır. ÇSY bilgilerinin işletmeler tarafından açıklanması gönüllülük esasına dayanmaktadır. Günümüzde bazı ulusal ve uluslararası işletmeler hala bu bilgilerin açıklanması konusunda gerekli özeni göstermemektedir. Bu araştırma, işletmelerin bakış açısından ÇSY faktörlerinin önemini ve bunların uygulanmasının faydalarını incelemektedir.

Anahtar Kelimeler

İşletme yönetimi, çevresel, sosyal ve yönetişim (ÇSY), sürdürülebilir kalkınma

Kaynakça

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