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Journals / Muhasebe Bilim Dünyası Dergisi / 2025 / Cilt: 27 Sayı: 4

THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE (ESG) SCORES: AN APPLICATION TO BIST 100 ENTERPRISES

DENETİM KOMİTESİ ÖZELLİKLERİNİN ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİŞİM PERFORMANSINA ETKİSİ

Gülşen Çavuş(ANADOLU UNIVERSITY)0000-0001-8483-0121
Saime Önce(ANADOLU UNIVERSITY)0000-0001-9828-1872
Pages
276–300
Publication Date
2025-12-28
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AI Summary & Key Takeaways

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

The results show that audit committee independence score and audit committee tenure have a positive impact on the environmental, social and corporate governance scores of companies.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The aim of this research is to investigate the impact of audit committee characteristics on ESG scores of enterprises in the BIST-100 index.
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Key Findings & Data:The research examines how features such as audit committee size, independence score, non-executive member score, expertise score, and tenure score affect the environmental, social and corporate governance score.
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Conclusion & Impact:The results show that audit committee independence score and audit committee tenure have a positive impact on the environmental, social and corporate governance scores of companies.
🔬Design:Araştırma Makalesi
📍Scope:2019-2023 Verileri
⚙️Variables:ÇSY · ÇSY Skoru · ÇSY Açıklamaları

Abstract

The aim of this research is to investigate the impact of audit committee characteristics on ESG scores of enterprises in the BIST-100 index. The research examines how features such as audit committee size, independence score, non-executive member score, expertise score, and tenure score affect the environmental, social and corporate governance score. Data for the years 2019-2023 were analyzed by regression method. Company size, return on assets and leverage ratios are used as control variables. The results show that audit committee independence score and audit committee tenure have a positive impact on the environmental, social and corporate governance scores of companies.

Özet

Araştırmanın amacı, BİST-100 endeksindeki işletmelerin denetim komitesi özelliklerinin çevresel, sosyal ve kurumsal yönetişim skoru üzerindeki etkisini araştırmaktır. Araştırmada denetim komitesi büyüklüğü, bağımsızlık skoru, yönetici olmayan üye skoru, uzmanlık skoru, görev süresi skoru gibi özelliklerin çevresel, sosyal ve kurumsal yönetişim skorunu nasıl etkilediği incelenmiştir. Araştırmanın örneklemi BİST-100 endeksinde yer alan işletmelerden oluşmaktadır. 2019-2023 yılına ait veriler regresyon yöntemiyle analiz edilmiştir. Kontrol değişkenleri olarak işletme büyüklüğü, aktif kârlılık oranı ve kaldıraç oranı kullanılmıştır. Analiz sonuçlarına göre işletmelerin denetim komitesi bağımsızlık skoru ve denetim komitesi görev süresinin işletmelerin çevresel, sosyal ve kurumsal yönetişim skorları üzerinde olumlu etkiye sahip olduğu tespit edilmiştir.

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Cite This Article

Çavuş, G., Önce, S. (2025). THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE (ESG) SCORES: AN APPLICATION TO BIST 100 ENTERPRISES. Muhasebe Bilim Dünyası Dergisi, Cilt: 27 Sayı: 4, 276–300. https://doi.org/10.31460/mbdd.1631877

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