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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 26 Sayı: 79

AN ANALYSIS OF THE CONTRIBUTIONS OF COMPANIES LISTED IN THE BIST SUSTAINABILITY INDEX TO THE SUSTAINABLE DEVELOPMENT GOALS

BIST SÜRDÜRÜLEBİLİRLİK ENDEKSİNDE YER ALAN ŞİRKETLERİN SÜRDÜRÜLEBİLİR KALKINMA HEDEFLERİNE KATKI DÜZEYLERİNİN ANALİZİ

Şükran Güngör Tanç(NEVŞEHİR HACI BEKTAŞ VELİ ÜNİVERSİTESİ)0000-0002-0675-2479
Seyhan Çil Koçyiğit(ANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, SAĞLIK YÖNETİMİ BÖLÜMÜ)0000-0003-1012-3605
Dilek Çardak(NEVŞEHİR HACI BEKTAŞ VELİ ÜNİVERSİTESİ)0000-0001-8561-9467
Pages
437–454
Publication Date
2026-09-22
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AI Summary & Key Takeaways

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

The analysis results reveal that the vast majority of companies included in the BIST Sustainability Index demonstrate high performance in environmental sustainability goals, but contribute less to social goals such as gender equality, poverty reduction, and quality education.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Within the context of sustainability, it is becoming increasingly important to evaluate companies not only on their financial performance but also on their environmental impact, social responsibility, and governance structures.
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Key Findings & Data:The aim of this study is to analyze the extent to which 89 companies’ included in the Borsa Istanbul (BIST) Sustainability Index contribute to the 17 sustainable development goals set by the United Nations.
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Conclusion & Impact:The analysis results reveal that the vast majority of companies included in the BIST Sustainability Index demonstrate high performance in environmental sustainability goals, but contribute less to social goals such as gender equality, poverty reduction, and quality education.
🔬Design:Araştırma Makalesi
📍Scope:2023 Verileri
⚙️Variables:Sürdürüllebilirlik · Sürdürülebilir Kalkınma Hedefleri · BIST Sürdürülebilirlik Endeksi

Abstract

Within the context of sustainability, it is becoming increasingly important to evaluate companies not only on their financial performance but also on their environmental impact, social responsibility, and governance structures. The aim of this study is to analyze the extent to which 89 companies’ included in the Borsa Istanbul (BIST) Sustainability Index contribute to the 17 sustainable development goals set by the United Nations. The study examined the companies 2023 activity reports and sustainability reports using content analysis, and the information and practices included in each company’s report were scored within the context of the sustainable development goals. The analysis results reveal that the vast majority of companies included in the BIST Sustainability Index demonstrate high performance in environmental sustainability goals, but contribute less to social goals such as gender equality, poverty reduction, and quality education.

Özet

Sürdürülebilirlik kapsamında şirketlerin sadece finansal performanslarıyla değil; çevresel etkileri, sosyal sorumlulukları ve yönetişim yapılarıyla da değerlendirilmesi giderek önem kazanmaktadır. Bu çalışmanın amacı, Borsa İstanbul (BIST) Sürdürülebilirlik Endeksinde yer alan 89 şirketin Birleşmiş Milletler tarafından belirlenen 17 sürdürülebilir kalkınma hedefine ne ölçüde katkı sağladığını analiz etmektir. Çalışma kapsamında şirketlerin 2023 yılına ait faaliyet raporları veya sürdürülebilirlik raporları içerik analalizi yöntemi kullanılarak incelenmiş; her bir şirketin raporlarında yer alan bilgi ve uygulamalar sürdürülebilir kalkınma hedefleri bağlamında puanlanmıştır. Analiz sonuçları, BIST Sürdürülebilirlik Endeksinde yer alan şirketlerin büyük çoğunluğunun çevresel sürdürülebilirliğe yönelik hedeflerde yüksek performans gösterdiğini; ancak toplumsal cinsiyet eşitliği, yoksulluğun azaltılması ve nitelikli eğitim gibi sosyal hedeflerde daha düşük düzeyde katkı sağladığını ortaya koymaktadır.

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Cite This Article

Tanç, Ş. G., Koçyiğit, S. Ç., Çardak, D. (2026). AN ANALYSIS OF THE CONTRIBUTIONS OF COMPANIES LISTED IN THE BIST SUSTAINABILITY INDEX TO THE SUSTAINABLE DEVELOPMENT GOALS. Muhasebe ve Denetime Bakış, Cilt: 26 Sayı: 79, 437–454. https://doi.org/10.55322/mdbakis.1922575

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