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Dergiler / Alanya Akademik Bakış / 2026 / Cilt: 10 Sayı: 3

Yeşil Aklamanın İzini Sürmek: BIST 100 Endeksinden Bulgular

Tracking Greenwashing: Evidence from the BIST100 Index

Merve Gülmez Özdemir(ONDOKUZ MAYIS ÜNİVERSİTESİ)0000-0001-7420-9657
Hilal Cengiz(ONDOKUZ MAYIS ÜNİVERSİTESİ)0000-0001-7541-6666
Sayfa
896–915
Yayın Tarihi
2026-09-29
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Sonuçlar, işletmelerin performans iyileştirmeden çok çevreci iletişime odaklandığını ve Türkiye'deki işletmelerde çevresel sürdürülebilirlik bilincinin artmasına rağmen, stratejilere entegrasyonun henüz geçiş aşamasında olduğunu göstermektedir.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Bu araştırma, BIST 100 endeksinde yer alan işletmelerin sürdürülebilirlik raporları ve entegre faaliyet raporlarındaki çevresel metrikleri, sosyal medya içerikleri ile birlikte inceleyerek söylem ve eylemler arasındaki tutarsızlıkları nicel bir yaklaşımla ölçmeyi amaçlamaktadır.
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Temel Bulgular & Veri:Çalışmada, BIST 100 endeksindeki işletmelerin 2021-2024 yılları arasındaki çevresel performansları (Enerji, Su, Atık, CO2) ve çevresel iletişim çabaları karşılaştırmalı analizlerle değerlendirilmiştir.
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Sonuç & Katkı:Sonuçlar, işletmelerin performans iyileştirmeden çok çevreci iletişime odaklandığını ve Türkiye'deki işletmelerde çevresel sürdürülebilirlik bilincinin artmasına rağmen, stratejilere entegrasyonun henüz geçiş aşamasında olduğunu göstermektedir.
🔬Tür:Araştırma Makalesi
📍Kapsam:2021-2024 Verileri
⚙️Değişkenler:Yeşil Aklama · Yeşil Aklama Skoru · Yeşil Reklam

Özet

Bu araştırma, BIST 100 endeksinde yer alan işletmelerin sürdürülebilirlik raporları ve entegre faaliyet raporlarındaki çevresel metrikleri, sosyal medya içerikleri ile birlikte inceleyerek söylem ve eylemler arasındaki tutarsızlıkları nicel bir yaklaşımla ölçmeyi amaçlamaktadır. Bu yolla yeşil aklamanın Türkiye’deki işletmeler açısından sürdürülebilirlik söyleminin bir parçası haline gelip gelmediği araştırılmıştır. Çalışmada, BIST 100 endeksindeki işletmelerin 2021-2024 yılları arasındaki çevresel performansları (Enerji, Su, Atık, CO2) ve çevresel iletişim çabaları karşılaştırmalı analizlerle değerlendirilmiştir. Söylem-eylem tutarlılığı analizleri ile yeşil aklama skorları hesaplanmış olup elde edilen veriler ESG puanları ile karşılaştırılmıştır. İncelenen 35 işletmenin 34’ünde orta ve yüksek derecede yeşil aklama şüphesi olduğu ortaya konmuştur. Sonuçlar, işletmelerin performans iyileştirmeden çok çevreci iletişime odaklandığını ve Türkiye'deki işletmelerde çevresel sürdürülebilirlik bilincinin artmasına rağmen, stratejilere entegrasyonun henüz geçiş aşamasında olduğunu göstermektedir.

Abstract

This study aims to measure inconsistencies between discourse and actions using a quantitative approach by examining environmental information in the sustainability reports and integrated activity reports of companies listed on the BIST 100 index, along with their social media content. Thus, the study investigates whether greenwashing has become part of the sustainability discourse for companies in Turkey. The study evaluates the environmental performance (Energy, Water, Waste, CO2) and environmental communication efforts of companies in the BIST 100 index between 2021 and 2024 using two-dimensional analyses. Within the framework of the analyses, fluctuating changes were observed in environmental metrics rather than improved performance. Greenwashing scores were calculated using claim-action consistency analyses, and the data obtained were compared with ESG scores. It was found that 34 of the 35 companies examined showed moderate to high levels of suspected greenwashing. The results show that companies focus more on green communication than on improving performance and that, despite the increasing awareness of environmental sustainability among Turkish companies, its integration into strategies is still in the transition phase.

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Bu Makaleye Atıf Yap

Özdemir, M. G., Cengiz, H. (2026). Yeşil Aklamanın İzini Sürmek: BIST 100 Endeksinden Bulgular. Alanya Akademik Bakış, Cilt: 10 Sayı: 3, 896–915. https://doi.org/10.29023/alanyaakademik.1910983

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