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

BIBLIOMETRIC ANALYSIS OF CORPORATE SUSTAINABILITY AND FINANCIAL PERFORMANCE RELATIONSHIP USING WEB OF SCIENCE

KURUMSAL SÜRDÜRÜLEBİLİRLİK VE FİNANSAL PERFORMANS İLİŞKİSİNİN WEB OF SCIENCE VERİLERİYLE BİBLİYOMETRİK ANALİZİ

Batuhan Mollaoğulları(MANİSA CELÂL BAYAR ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ)0000-0002-7218-1299
Pages
315–336
Publication Date
2026-09-22
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AI Summary & Key Takeaways

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⚡ TL;DR(Too Long; Didn't Read)

Moreover, the results, which vary depending on factors such as sectoral characteristics, country context, and corporate governance structures, suggest that sustainability strategies should be supported by contextual analyses.

📌 3 Key Takeaways

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Objective & Hypothesis:This study aims to present a comprehensive research framework focusing on the relationship between corporate sustainability and financial performance.
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Key Findings & Data:Using bibliometric analysis, a quantitative literature review tool, the study analyzes the literature and identifies general trends regarding the relationship between corporate sustainability and financial performance within the scope of articles published in academic journals indexed in the Web of Science (WoS) database.
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Conclusion & Impact:Moreover, the results, which vary depending on factors such as sectoral characteristics, country context, and corporate governance structures, suggest that sustainability strategies should be supported by contextual analyses.
🔬Design:Review & Systematic Survey
📍Scope:2025 Verileri
⚙️Variables:kurumsal sürdürülebilirlik · sürdürülebillirlik · Finansal Performans

Abstract

This study aims to present a comprehensive research framework focusing on the relationship between corporate sustainability and financial performance. Using bibliometric analysis, a quantitative literature review tool, the study analyzes the literature and identifies general trends regarding the relationship between corporate sustainability and financial performance within the scope of articles published in academic journals indexed in the Web of Science (WoS) database. A total of 907 studies were included in the analysis, with no year restrictions. The data shows that 2025 had the most publications with 153, followed by 2024 with 106, and 2023 with 103. The most prominent authors were Sueyoshi (9), Muhammad Zahid (8), and Schaltegger (7). In terms of geographical distribution, China (148), the USA (106), and India (65) were the leading countries. The most frequently used keywords were Corporate Sustainability (250), Sustainability (129), and Financial Performance (108). The relationship between corporate sustainability and financial performance can be more accurately identified and understood when the literature is examined from a comprehensive and holistic perspective. In this regard, the findings of the study indicate that sustainability investments should not be considered merely as short-term cost items by business managers, but rather as strategic instruments for long-term value creation. Moreover, the results, which vary depending on factors such as sectoral characteristics, country context, and corporate governance structures, suggest that sustainability strategies should be supported by contextual analyses.

Özet

Çalışmada işletmelerde kurumsal sürdürülebilirlik ve finansal performans ilişkisini konu alan çalışmaların genel bir çerçevesini ortaya koymak amaçlanmıştır. Araştırmada literatürün nicel olarak değerlendirilmesine olanak sağlayan bibliyometrik analiz yöntemi tercih edilmiştir. Bu çerçevede Web of Science (WOS) veri tabanında endekslenen akademik dergilerde yayınlanan makaleler çerçevesinden işletmelerde kurumsal sürdürülebilirlik ve finansal performans ilişkisine dair literatürün analizi ve genel eğilimlerin ortaya konulması hedeflenmiştir. Yıl kısıtı olmaksızın yapılan taramada toplam 907 çalışma analiz kapsamında değerlendirilmiştir. Tarihsel olarak en fazla yayın yapılan yılların 2025 (153 yayın), 2024 (106 yayın) ve 2023 (103 yayın) olduğu; en fazla yayın yapan isimlerin Sueyoshi (9), Muhammed Zahid (8), Schaltegger (7) olduğu; yayınlanan ülkelere göre dağılım konusunda Çin (148), ABD (106) ve Hindistan (65) olduğu; Kurumsal Sürdürülebilirlik (250), Sürdürülebilirlik (129), Finansal Performans (108) anahtar kelimelerin en çok başvurulan ifadeler olduğu görülmektedir. Kurumsal sürdürülebilirlik ve finansal performans arasındaki ilişkinin, tam olarak ortaya koyulabilmesi ve anlaşılabilmesi, literatürün bütüncül bir bakış açısıyla ele alınması ile mümkün olabilir. Bu açıdan değerlendirildiğinde çalışmanın sonuçları işletme yöneticileri açısından sürdürülebilirlik yatırımlarının kısa vadeli maliyet kalemi olarak değil, uzun süreli stratejik değer yaratma aracı olarak değerlendirilmesi gerektiğini göstermektedir. Özellikle sektör, ülke ve kurumsal yönetişim yapısına bağlı olarak değişen sonuçlar, sürdürülebilirlik stratejilerinin bağlamsal analizlerle desteklenmesi gerektiğini ortaya koymaktadır.

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Cite This Article

Mollaoğulları, B., *, B. M. (2026). BIBLIOMETRIC ANALYSIS OF CORPORATE SUSTAINABILITY AND FINANCIAL PERFORMANCE RELATIONSHIP USING WEB OF SCIENCE. Muhasebe ve Denetime Bakış, Cilt: 26 Sayı: 79, 315–336. https://doi.org/10.55322/mdbakis.1911369

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