Sustainability Reporting: A Review on BIST Financial Index

Nilüfer Yücedağ Erdinç; Süheyla Yeryakmaz; Mert Alibay

Makale detayları

Sustainability Reporting: A Review on BIST Financial Index

Yazarlar:

Nilüfer Yücedağ Erdinç | Süheyla Yeryakmaz | Mert Alibay

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Finansal Kurumlar | Bankacılık ve Sigortacılık (Diğer)

Dergi:

Bankacılık ve Finansal Araştırmalar Dergisi Vol.12 Issue 1, pp.62-96

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001338966

pISSN:

2148-4090

Anahtar kelimeler:

Özet:

 In recent years, firms have been using sustainability reporting to communicate and report performance related to sustainability targets. This has increased awareness of the value and development of reporting in the corporate world. In this study, the sustainability activities of 136 financial institutions included in the BIST Financial Index were examined using the 2022 sustainability and integrated reports and the reports on their corporate websites. Content analysis was applied in the study within the scope of triple sustainability reporting. With the analysis, 112 financial institutions included in the BIST Financial Index XUMAL and whose data were accessed uninterruptedly were examined based on 47 elements and the level of sustainable activities of the companies was investigated. In the study, it was determined that banks generally had the highest score among the financial institutions included in BIST XUMAL. On the other hand, banks did not include all of the Human Rights and Society elements from the subcategories in the social sustainability dimension in their reports, while all of these subcategory elements were reported in the holdings and investment firms included in the index. Among the three main dimensions defined as economic, environmental and social in sustainability reporting, the financial institutions included in the research reported the economic dimension elements the most.

 In recent years, firms have been using sustainability reporting to communicate and report performance related to sustainability targets. This has increased awareness of the value and development of reporting in the corporate world. In this study, the sustainability activities of 136 financial institutions included in the BIST Financial Index were examined using the 2022 sustainability and integrated reports and the reports on their corporate websites. Content analysis was applied in the study within the scope of triple sustainability reporting. With the analysis, 112 financial institutions included in the BIST Financial Index XUMAL and whose data were accessed uninterruptedly were examined based on 47 elements and the level of sustainable activities of the companies was investigated. In the study, it was determined that banks generally had the highest score among the financial institutions included in BIST XUMAL. On the other hand, banks did not include all of the Human Rights and Society elements from the subcategories in the social sustainability dimension in their reports, while all of these subcategory elements were reported in the holdings and investment firms included in the index. Among the three main dimensions defined as economic, environmental and social in sustainability reporting, the financial institutions included in the research reported the economic dimension elements the most.

 In recent years, firms have been using sustainability reporting to communicate and report performance related to sustainability targets. This has increased awareness of the value and development of reporting in the corporate world. In this study, the sustainability activities of 136 financial institutions included in the BIST Financial Index were examined using the 2022 sustainability and integrated reports and the reports on their corporate websites. Content analysis was applied in the study within the scope of triple sustainability reporting. With the analysis, 112 financial institutions included in the BIST Financial Index XUMAL and whose data were accessed uninterruptedly were examined based on 47 elements and the level of sustainable activities of the companies was investigated. In the study, it was determined that banks generally had the highest score among the financial institutions included in BIST XUMAL. On the other hand, banks did not include all of the Human Rights and Society elements from the subcategories in the social sustainability dimension in their reports, while all of these subcategory elements were reported in the holdings and investment firms included in the index. Among the three main dimensions defined as economic, environmental and social in sustainability reporting, the financial institutions included in the research reported the economic dimension elements the most.

 Firmalar son yıllarda sürdürülebilirlik raporlamasını, sürdürülebilirlik hedeflerine ilişkin performansın iletilmesi ve raporlanmasında bir araç olarak kullanmaktadır. Bu durum kurumsal dünyada raporlamanın değeri ve gelişimi konusunda giderek artan bir farkındalık oluşmasına yol açmıştır. Bu çalışmada BİST Mali Endekste yer alan 136 mali kuruluşun 2022 yılı sürdürülebilirlik ve entegre raporları ile kurumsal web sitelerinde yer alan raporlardan faydalanarak, sürdürülebilirlik faaliyetleri irdelenmiştir. Üçlü sürdürülebilirlik raporlaması kapsamında çalışmada içerik analizi uygulanmıştır. Analiz ile BİST Mali Endekste XUMAL yer alan ve verilerine kesintisiz olarak ulaşılan 112 mali kuruluş, 47 unsur baz alınarak incelenmiş ve firmaların sürdürülebilir faaliyetlerinin ne düzeyde olduğu araştırılmıştır. Çalışmada BİST XUMALda yer alan mali kuruluşlar içerisinde genel olarak bankaların en yüksek skora sahip olduğu tespit edilmiştir. Diğer yandan bankalar, sosyal sürdürülebilirlik boyutunda yer alan alt kategorilerden İnsan Hakları ve Toplum unsurlarının tamamına raporlarında yer vermemiş, endekste yer alan holdingler ve yatırım firmalarında ise bu alt kategori unsurlarının tamamı raporlanmıştır. Sürdürülebilirlik raporlamasında yer alan ekonomik, çevresel ve sosyal olarak tanımlanan üç ana boyut içerisinde araştırmaya dahil edilen mali kuruluşlar en fazla ekonomik boyut unsurlarını raporlamışlardır.

Makale detayları

Sustainability Reporting: A Review on BIST Financial Index

Yazarlar:

Nilüfer Yücedağ Erdinç | Süheyla Yeryakmaz | Mert Alibay

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Finansal Kurumlar | Bankacılık ve Sigortacılık (Diğer)

Dergi:

Bankacılık ve Finansal Araştırmalar Dergisi Vol.12 Issue 1, pp.62-96

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001338966

pISSN:

2148-4090

sustainability

financial sector

content analysissürdürülebilirlik

mali sektör

içerik analizi

Sayı

Makale detayları

Sustainability Reporting: A Review on BIST Financial Index

Yazarlar: Nilüfer Yücedağ Erdinç | Süheyla Yeryakmaz | Mert Alibay

Yayıncı: Ankara Hacı Bayram Veli University

Ana Başlıklar: Finansal Kurumlar | Bankacılık ve Sigortacılık (Diğer)

Dergi: Bankacılık ve Finansal Araştırmalar Dergisi Vol.12 Issue 1, pp.62-96

Belge Tipi: Makale

Yayın Tarihi: 1/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001338966

pISSN: 2148-4090

sustainability

financial sector

content analysissürdürülebilirlik

mali sektör

içerik analizi

Sayı

Yazarlar:

Nilüfer Yücedağ Erdinç | Süheyla Yeryakmaz | Mert Alibay

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Finansal Kurumlar | Bankacılık ve Sigortacılık (Diğer)

Dergi:

Bankacılık ve Finansal Araştırmalar Dergisi Vol.12 Issue 1, pp.62-96

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001338966

pISSN:

2148-4090