The Relationship Between Corporate Social Responsibility and Financial Performance: A Study on BIST Chemical, Petroleum and Plastic Index

Yıl 2014, Cilt: 21 Sayı: 2, 59 - 72, 14.10.2015

Banu Başar

https://doi.org/10.18657/yecbu.49833

Cited By: 12

Öz

In today’s World the companies which act according to social responsibility, evaluate their sucess according to economic, environmental and social effects in the long run. For this reason if they operate in the social responsible manner, they think that they will be sucessful. So the information which define the social responsibility activities of companies apart from the financial information tend to increase in the business World. In this study it is aimed to analyse corporate social responsibility and financial performance relationship. Thereby the companies which are BIST Chemical - Petroleum and Plastic sector will be studied between the years 2010-2012 according to the criteria which are determined by GRI (Global Reporting Initiative). In this anaysis firstly the reporting level of the companies according to criteria and then the relationship between the the results and financial performance will be examied

Anahtar Kelimeler

Corporate Social Responsibility, Financial Performance, Reporting

Kurumsal Sosyal Sorumluluk Raporlaması ve Finansal Performans Arasındaki İlişki: Borsa İstanbul’da İşlem Gören Kimya-Petrol-Plastik Sektörü Şirketleri Üzerine Bir Araştırma

Öz

Günümüzde sosyal sorumluluğa uygun olarak hareket eden işletmeler başarılarını uzun vadede ekonomiye çevreye ve topluma olan etkileri ile ölçmektedirler. Dolayısıyla işletmeler çevreye ve topluma karşı sorumlu bir şekilde faaliyetlerini yürütmeleri halinde uzun vadede kazançlı çıkacaklarını düşünmektedirler. Bu bakımdan günümüzde dünyada artan oranda sosyal sorumluluk faaliyetlerinin açıklandığı periyodik raporlar hazırlandığı görülmektedir. Bu çalışmada işletmelerin sosyal sorumluluğu ve finansal performans ilişkisinin incelenmesi amaçlanmaktadır. Bu nedenle çalışmada 2010-2012 yılları arasında BİST Kimya, Petrol, Plastik Endeksinde yer alan işletmelerin GRI (Global Reporting Initiative - Küresel Raporlama Girişimi) tarafından belirlenmiş sosyal sorumluluk kriterlerine göre raporlama düzeyi araştırılacak ve ardından elde edilen sonuçların finansal performans ölçütleri ile olan ilişkisi analiz edilecektir.

Anahtar Kelimeler

Kurumsal Sosyal Sorumluluk, Finansal Performans, Raporlama

Kaynakça

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