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Dergiler / Denetim ve Güvence Hizmetleri Dergisi / 2025 / Cilt: 5 Sayı: 2

Sürdürülebilir İnsan Kaynakları Yönetimi Uygulamalarının Finansal Performans Üzerine Etkisi: BIST Sürdürülebilirlik Endeksi Uygulaması

The Impact of Sustainable Human Resources Management Practices on Financial Performance: BIST Sustainability Index

Ali Deran(Tarsus Üniversitesi)0000-0001-5377-6740
Filiz Özşahin Koç(NEVŞEHİR HACI BEKTAŞ VELİ ÜNİVERSİTESİ)0000-0002-0211-869X
Fatma Zehra Yıldız(TARSUS ÜNİVERSİTESİ, MESLEK YÜKSEKOKULU)0000-0002-0631-6589
Sayfa
150–166
Yayın Tarihi
2025-08-01
DOI
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Çalışmanın sonuçları, firmalar, yatırımcılar ve araştırmacılar için önemli teorik ve pratik çıkarımlar sunmaktadır.

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Amaç & Hipotez:Bu çalışmanın amacı, firmaların sürdürülebilir İKY uygulamalarının finansal performans üzerine etkisini belirlemektir.
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Temel Bulgular & Veri:Bu amaç kapsamında, (Borsa İstanbul) BIST Sürdürülebilirlik Endeksi’nde listelenen 37 firmanın 2019-2023 yılları verisi panel veri analizi yöntemi kullanılarak analiz edilmiştir.
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Sonuç & Katkı:Çalışmanın sonuçları, firmalar, yatırımcılar ve araştırmacılar için önemli teorik ve pratik çıkarımlar sunmaktadır.
🔬Tür:Literatür & Derleme Çalışması
📍Kapsam:2019-2023 Verileri
⚙️Değişkenler:Finansal Performans · Sürdürülebilir İnsan Kaynakları Yönetimi Uygulamaları · Sürdürülebilir Kalkınma Amaçları

Özet

Bu çalışmanın amacı, firmaların sürdürülebilir İKY uygulamalarının finansal performans üzerine etkisini belirlemektir. Bu amaç kapsamında, (Borsa İstanbul) BIST Sürdürülebilirlik Endeksi’nde listelenen 37 firmanın 2019-2023 yılları verisi panel veri analizi yöntemi kullanılarak analiz edilmiştir. Bu çalışmada, sürdürülebilir İKY uygulamaları; çalışan refahı, nitelikli eğitim, toplumsal cinsiyet eşitliği ve kapsayıcılık, insana yakışır iş ve yeşil İKY olmak üzere İKY’nin sürdürülebilir kalkınma amaçlarına katkı yaptığı beş alanda sınıflandırılmıştır. Yapılan analizler sonucunda sürdürülebilir İKY uygulamalarının firmaların finansal performansları üzerinde anlamlı bir etkisinin olmadığı ortaya çıkmıştır. Bu çalışma, sürdürülebilir İKY uygulamalarının bütüncül olarak finansal performansa etkisiyle ilgili literatürü genişletmesi bakımından önemlidir. Çalışmanın sonuçları, firmalar, yatırımcılar ve araştırmacılar için önemli teorik ve pratik çıkarımlar sunmaktadır.

Abstract

This study aims to determine the impact of sustainable human resources management (SHRM) practices on corporate financial performance. To this end, the study analyzes data from 37 companies listed on the BIST Sustainability Index for the period 2019-2023, using panel data analysis. In this study, SHRM practices were categorized into five key areas aligned with sustainable development goals: green HRM, decent work, employee welfare, quality education, and gender equality and inclusiveness. The analyses reveal that SHRM practices do not have a statistically significant impact on the financial performance of the companies. This study contributes to the literature by providing a holistic investigation of the relationship between SHRM practices and financial performance. The results of the study offer important theoretical and practical implications for companies, investors, and researchers.

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Bu Makaleye Atıf Yap

Deran, A., Koç, F. Ö., Yıldız, F. Z. (2025). Sürdürülebilir İnsan Kaynakları Yönetimi Uygulamalarının Finansal Performans Üzerine Etkisi: BIST Sürdürülebilirlik Endeksi Uygulaması. Denetim ve Güvence Hizmetleri Dergisi, Cilt: 5 Sayı: 2, 150–166. https://ajindex.com/articles/1611731

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