Journals / Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2026 / Cilt: 28 Sayı: Özel Sayı Özel Sayı

Analysis of a Textile Company’s Performance Based on Selected Sustainability Indicators Using The MPSI and ARTASI Methods

Bir Tekstil İşletmesinin Seçilmiş Sürdürülebilirlik Göstergeleri Kapsamında Performansının MPSI ve ARTASI Yöntemi ile Analizi

Hatice Doğan(GİRESUN ÜNİVERSİTESİ)0000-0002-5952-5229
Pages
283–302
Publication Date
2026-10-21
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AI Summary & Key Takeaways

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

The company has demonstrated success in waste management in recent years.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The textile industry, which plays a vital role in countries’ economic development, contributes to numerous environmental, economic, and social problems because of its extensive use of chemicals and high consumption of water and energy during production.
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Key Findings & Data:Given that it leads to significant resource consumption and pollution, analyzing the sustainability of companies in the textile sector has become necessary.
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Conclusion & Impact:The company has demonstrated success in waste management in recent years.
🔬Design:Araştırma Makalesi
📍Scope:2021–2024 Verileri
⚙️Variables:Sürdürülebilirlik · Tekstil · MPSI

Abstract

The textile industry, which plays a vital role in countries’ economic development, contributes to numerous environmental, economic, and social problems because of its extensive use of chemicals and high consumption of water and energy during production. For the industry to keep pace with current changes, it is increasingly important that it adopt sustainable practices in its production and consumption processes. Given that it leads to significant resource consumption and pollution, analyzing the sustainability of companies in the textile sector has become necessary. This study aims to measure the performance of Bossa Trade and Industry Enterprises Inc (BOSSA), one of the leading companies in the textile sector based on selected sustainability indicators for the 2021–2024 period. Based on data obtained from reports published by the company, 17 sustainability criteria were included in the study. Within the scope of the study, the importance levels of these criteria were determined using the MPSI method, and these weights were integrated into the ARTASI method to measure the company’s performance based on selected sustainability indicators for the relevant years. According to the analysis results, it was determined that the most decisive criterion for BOSSA in achieving its sustainability goals within the framework of these criteria is “Total Waste Disposed of per Ton Produced.” This result once again underscores the importance of waste management in textile companies. An analysis of data from 2021 to 2024 revealed that the performance ranking based on selected sustainability indicators varied by year, with the best performance observed in 2024. The company has demonstrated success in waste management in recent years.

Özet

Ülkelerin ekonomik kalkınmasında hayati öneme sahip olan tekstil sektörü, üretim faaliyetleri süresince yüksek miktarda kimyasal madde kullanması, su ve enerji tüketmesi pek çok çevresel, ekonomik ve sosyal problemlere neden olmaktadır. Sektörün yaşanan değişimlere ayak uydurabilmesi için, üretim ve tüketim süreçlerinde sürdürülebilir faaliyetlerde bulunması giderek önem kazanmaktadır. Büyük miktarda kaynak tüketimine ve kirliliğe sebep olmasından dolayı, tekstil sektörü içerisinde yer alan işletmelerin sürdürülebilirlik açısından analiz edilmesi artık bir zorunluluk haline gelmiştir. Bu çalışma, tekstil sektörünün öncü kuruluşlarından biri olan Bossa Ticaret ve Sanayi işletmeleri T.A.Ş. (BOSSA)'nın 2021-2024 dönemine ait seçilmiş sürdürülebilirlik göstergelerine dayalı performansını ölçmeyi amaçlamaktadır. İşletmenin yayınlamış olduğu raporlardan elde edilen veriler doğrultusunda 17 sürdürülebilirlik kriteri çalışmaya dâhil edilmiştir. Çalışma kapsamında söz konusu bu kriterlerin önem dereceleri MPSI yöntemiyle belirlenmiş, bu ağırlıklar ARTASI yöntemine entegre edilerek işletmenin ilgili yıllardaki seçilmiş sürdürülebilirlik göstergelerine dayalı performansı ölçülmüştür. Analiz sonucuna göre, BOSSA işletmesi için söz konusu kriterler çerçevesinde sürdürülebilirlik hedeflerine ulaşmada en belirleyici kriterin “Üretilen Ton Başına Bertaraf Ettirilen Toplam Atık Miktarı” olduğu tespit edilmiştir. Bu sonuç, tekstil işletmelerinde atık yönetimin önemini bir kez daha vurgulamaktadır. 2021-2024 yılları arasındaki verilerin incelenmesi sonucunda elde edilen seçilmiş sürdürülebilirlik göstergelerine dayalı performans sıralamasında yıllara göre değişkenlik gösterdiği, en iyi performansın ise 2024 yılında olduğu tespit edilmiştir. İşletmenin son dönemdeki atık yönetimi konusunda başarı gösterdiği sonucuna varılmıştır.

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Cite This Article

Doğan, H. (2026). Analysis of a Textile Company’s Performance Based on Selected Sustainability Indicators Using The MPSI and ARTASI Methods. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 28 Sayı: Özel Sayı Özel Sayı, 283–302. https://doi.org/10.33707/akuiibfd.1963081

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