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Dergiler / İşletme Bilimi Dergisi / 2024 / Cilt: 12 Sayı: 3

Sürdürülebilirlik Raporlamasının Firmaların Kârlılığı Üzerindeki Etkisi: Üretim Sektöründe Bir Analiz

The Impact of Sustainability Reporting on Firms' Profitability: An analysis in the Manufacturing Sector

Ednan Ayvaz(KOCAELİ ÜNİVERSİTESİ)0000-0002-5328-1884
Abdirahman Abdinur Awale(Simad University)0000-0002-8816-4741
Sayfa
284–300
Yayın Tarihi
2024-12-31
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Bu çalışma, şirketlerin itibarlarını iyileştirmek için çevresel faaliyetlerini açıklamaya öncelik vermeye devam etmeleri gerektiğini ve bunun da kârlılıklarını artıracağını göstermektedir.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Bu çalışma, BORSA İstanbul'da (BIST) işlem gören üretim işletmelerinin sürdürülebilirlik raporlaması ile finansal performansı arasındaki ilişkiyi incelemektedir.
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Temel Bulgular & Veri:Ayrıca sürdürülebilirlik raporlamasının finansal performans üzerinde etkisinin olup olmadığı konusunda tanımlayıcı istatistikler ve regresyon analizi kullanılmıştır.
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Sonuç & Katkı:Bu çalışma, şirketlerin itibarlarını iyileştirmek için çevresel faaliyetlerini açıklamaya öncelik vermeye devam etmeleri gerektiğini ve bunun da kârlılıklarını artıracağını göstermektedir.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Sürdürülebilirlik Raporlaması · Üretim İşletmeleri · Kârlılık

Özet

Bu çalışma, BORSA İstanbul'da (BIST) işlem gören üretim işletmelerinin sürdürülebilirlik raporlaması ile finansal performansı arasındaki ilişkiyi incelemektedir. Sürdürülebilirlik raporlamasından ikincil veri elde etmek için içerik analizi kullanılmıştır. Ayrıca sürdürülebilirlik raporlamasının finansal performans üzerinde etkisinin olup olmadığı konusunda tanımlayıcı istatistikler ve regresyon analizi kullanılmıştır. Bunlara ek olarak, firma büyüklüğünün etkisini kontrol ederek genel sürdürülebilirliğin ve sürdürülebilirliğin çevresel boyutunun şirketin varlık getirisi üzerindeki etkisi incelemiştir. Üretim işletmelerinin %14'ünün Küresel Raporlama Girişimi kılavuzlarını takip ederek bağımsız sürdürülebilirlik raporları yayınladığı görülmüştür. Sonuçlar ayrıca şirketlerin Küresel Raporlama Girişimine özgü standartların ortalama %50'sini açıklama düzeyine ulaştığını göstermiştir. Bu çalışma aynı zamanda toplam analizde genel sürdürülebilirlik raporlaması ile kârlılık arasında pozitif ancak anlamsız bir ilişki bulmuştur. Öte yandan, sürdürülebilirlik raporlamasını yayınlayan şirketlerin finansal performans açısından aktif kârlılığı arasında anlamlı bir pozitif ilişki olduğunu gösterirken, sosyal performans açıklamalarının aktif kârlılığı ile anlamlı bir negatif ilişkisi olduğunu göstermiştir. Bu çalışma, şirketlerin itibarlarını iyileştirmek için çevresel faaliyetlerini açıklamaya öncelik vermeye devam etmeleri gerektiğini ve bunun da kârlılıklarını artıracağını göstermektedir.

Abstract

This study examines the relationship between sustainability reporting and the financial performance of manufacturing companies listed in BORSA Istanbul (BIST). Content analysis was used to obtain secondary data from the sustainability reporting. Descriptive statistics and regression analysis were used to determine whether sustainability reporting had an impact on financial performance. Furthermore, the impact of overall sustainability and the environmental dimension of sustainability on a firm's return on assets was examined, controlling for firm size. The results show that 14% of manufacturing companies publish independent sustainability reports following the guidelines of the Global Reporting Initiative. The results also show that, on average, companies achieve a disclosure level of 50% of the Global Reporting Initiative -specific standards. The study also found a positive but insignificant relationship between total sustainability reporting and profitability in the aggregate analysis. On the other hand, there is a significant positive relationship between return on assets and financial performance for companies that publish sustainability reporting, while social performance disclosure has a significant negative relationship with return on assets. This study shows that companies should continue to prioritize the disclosure of their environmental activities to improve their reputations and increase their profitability.

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Bu Makaleye Atıf Yap

Ayvaz, E., Awale, A. A. (2024). Sürdürülebilirlik Raporlamasının Firmaların Kârlılığı Üzerindeki Etkisi: Üretim Sektöründe Bir Analiz. İşletme Bilimi Dergisi, Cilt: 12 Sayı: 3, 284–300. https://doi.org/10.22139/jobs.1501789

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