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Journals / Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2025 / Sayı: 72

Measuring environmental sustainability in the Turkish banking sector: composite scoring of ESG-e performance (2022–2024)

Türk bankacılık sektöründe çevresel sürdürülebilirliğin ölçülmesi: ESG-e performansının bileşik skorla değerlendirilmesi (2022–2024)

Muhammed Mustafa Tuncer Çalışkan(BANDIRMA ONYEDİ EYLÜL ÜNİVERSİTESİ)0000-0001-7566-2138
Pages
185–196
Publication Date
2025-12-31
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The model enhances transparency, supports stakeholder evaluations, and informs sustainable finance strategies.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study conducts a structured assessment of the environmental sustainability performance of six leading Turkish banks between 2022 and 2024.
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Key Findings & Data:The results reveal notable disparities in sustainability performance: GARAN outperforms its peers, demonstrating robust integration of environmental practices, while ALBRK lags due to high resource consumption and poor emissions efficiency.
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Conclusion & Impact:The model enhances transparency, supports stakeholder evaluations, and informs sustainable finance strategies.
🔬Design:Modeling & Simulation
📍Scope:2022 Verileri
⚙️Variables:ESG performansı · sürdürülebilirlik puanlaması · bileşik çevresel endeks

Abstract

This study conducts a structured assessment of the environmental sustainability performance of six leading Turkish banks between 2022 and 2024. Using ten ESG (Environmental, Social, and Governance) indicators, including CDP climate and water scores, emissions data, resource usage metrics, and environmental efficiency ratios, the analysis converts diverse inputs into comparable results through a standardized normalization process. Both direct and inverse normalization techniques are applied to construct a single composite ESG score for each institution. The results reveal notable disparities in sustainability performance: GARAN outperforms its peers, demonstrating robust integration of environmental practices, while ALBRK lags due to high resource consumption and poor emissions efficiency. YKBNK and HALKB show strong environmental disclosures but weaker operational execution, indicating a disconnect between policy statements and tangible outcomes. This research contributes to the literature by offering a replicable ESG scoring model tailored to the Turkish banking sector, providing empirical benchmarks for sustainability performance. The model enhances transparency, supports stakeholder evaluations, and informs sustainable finance strategies.

Özet

Bu çalışma, 2022–2024 yılları arasında altı önde gelen Türk bankasının çevresel sürdürülebilirlik performansını yapılandırılmış bir biçimde değerlendirmektedir. CDP iklim ve su skorları, emisyon verileri, kaynak kullanımı göstergeleri ve çevresel verimlilik oranları dahil olmak üzere on adet ÇSY (Çevresel, Sosyal ve Yönetişim) göstergesinden yararlanılarak yürütülen analiz, farklı türdeki verileri standartlaştırılmış bir normalizasyon süreci aracılığıyla karşılaştırılabilir sonuçlara dönüştürmektedir. Her banka için tekil bir bileşik ESG skoru oluşturmak amacıyla hem doğrudan hem de ters normalizasyon teknikleri uygulanmaktadır. Elde edilen bulgular, sürdürülebilirlik performansı açısından anlamlı farklılıkları ortaya koymaktadır: GARAN, çevresel uygulamaların güçlü entegrasyonunu sergileyerek diğer bankaların önüne geçerken; ALBRK, yüksek kaynak tüketimi ve düşük emisyon verimliliği nedeniyle geride kalmaktadır. YKBNK ve HALKB çevresel açıklama konusunda güçlü bir performans sergilemekle birlikte, operasyonel uygulamada geri planda kalmakta; bu durum politika söylemleri ile somut sonuçlar arasındaki uyumsuzluğa işaret etmektedir. Bu araştırma, Türk bankacılık sektörüne özgü tekrarlanabilir bir ESG skorlama modeli sunarak literatüre yöntemsel katkı sağlamakta; sürdürülebilirlik performansına ilişkin ampirik kıyaslamalar aracılığıyla şeffaflığı artırmakta, paydaş değerlendirmelerini desteklemekte ve sürdürülebilir finans stratejileri için yol göstermektedir

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Cite This Article

Çalışkan, M. M. T. (2025). Measuring environmental sustainability in the Turkish banking sector: composite scoring of ESG-e performance (2022–2024). Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Sayı: 72, 185–196. https://doi.org/10.18070/erciyesiibd.1708220

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