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Journals / Muhasebe Bilim Dünyası Dergisi / 2026 / Cilt: 27 Sayı: 3

THE IMPACT OF CORPORATE GOVERNANCE ON CLIMATE CHANGE PERFORMANCE: EVIDENCE FROM TÜRKİYE

KURUMSAL YÖNETİMİN İKLİM DEĞİŞİKLİĞİ NOT PERFORMANSINA ETKİSİ: TÜRKİYE’DEN BİR ÖRNEK

Bekir Gerekan(AĞRI İBRAHİM ÇEÇEN ÜNİVERSİTESİ)0000-0001-6724-4729
Erdal Yılmaz(AĞRI İBRAHİM ÇEÇEN ÜNİVERSİTESİ)0000-0002-2491-446X
Emre Bulut(AĞRI İBRAHİM ÇEÇEN ÜNİVERSİTESİ)0000-0002-1468-2175
Pages
253–275
Publication Date
2025-09-30
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AI Summary & Key Takeaways

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

The panel regression results show that corporate governance performance has a statistically significant effect on climate change performance.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study attempts to test whether corporate governance performance has an impact on climate change ratings.
📊
Key Findings & Data:The sample covers firms with climate change and corporate governance ratings in BIST from 2018 to 2022.
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Conclusion & Impact:The panel regression results show that corporate governance performance has a statistically significant effect on climate change performance.
🔬Design:Araştırma Makalesi
📍Scope:2018 Verileri
⚙️Variables:İklim Değişikliği · Kurumsal Yönetim · Karbon Saydamlık Projesi

Abstract

This study attempts to test whether corporate governance performance has an impact on climate change ratings. The sample covers firms with climate change and corporate governance ratings in BIST from 2018 to 2022. The panel regression results show that corporate governance performance has a statistically significant effect on climate change performance. Accordingly, shareholders, boards of directors, and public disclosure ratings statistically impact firms' climate change disclosures. Besides, size of the audit committee, number of female audit committee members, asset size, and firm age have statistically significant effects on disclosures of climate change.

Özet

Çalışmanın amacı, işletmenin kurumsal yönetim performansının iklim değişikliği notları üzerinde etkisinin olup olmadığını test etmektir. Borsa İstanbul’a kayıtlı ve iklim değişikliği ile kurumsal yönetim derecelendirme notuna sahip şirketlerin 2018-2022 verileri üzerinde yapılan panel regresyon analizi, genel olarak kurumsal yönetim performansının iklim değişikliği performansı üzerinde istatistiksel açıdan anlamlı etkisinin olduğunu göstermektedir. Kurumsal yönetim derecelendirme sisteminin unsurlarından pay sahipleri, yönetim kurulu ve kamuyu aydınlatma notlarının işletmelerin iklim değişikliği açıklamaları üzerinde istatistiksel açıdan anlamlı etkilerinin olduğu tespit edilmiştir. Denetim komitesi üye sayısı, denetim komitesi bayan üye sayısı, aktif büyüklüğü ve işletme yaşının da iklim

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Cite This Article

Gerekan, B., Yılmaz, E., Bulut, E. (2025). THE IMPACT OF CORPORATE GOVERNANCE ON CLIMATE CHANGE PERFORMANCE: EVIDENCE FROM TÜRKİYE. Muhasebe Bilim Dünyası Dergisi, Cilt: 27 Sayı: 3, 253–275. https://doi.org/10.31460/mbdd.1411464

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