BIST SUSTAINABILITY 25 INDEX COMPANIES’ APPROACHES TO SUSTAINABILITY

Çiğdem Gürsoy; Pınar Özuyar

Makale detayları

BIST SUSTAINABILITY 25 INDEX COMPANIES’ APPROACHES TO SUSTAINABILITY

Yazarlar:

Çiğdem Gürsoy | Pınar Özuyar

Yayıncı:

Anadolu University

Ana Başlıklar:

Capital Market | Environment and Climate Finance | Sustainability Accounting and Reporting

Dergi:

Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.25 Issue 3, pp.441-464

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328574

pISSN:

2687-184X

Anahtar kelimeler:

Özet:

 The concept of sustainability, becoming more significant in the recent years, has been increasingly included in the annual reports of companies. Following the United Nations 2030 Sustainable Development Goals UNSDGs, these reports started to change in line with the stated goals. When companies create their business plans considering these, compared to companies that are distant from the concept, their financial performance, contribution to social benefit and environmental sensitivity are at a higher level. The main theme of the study is; to analyse the behavior of companies listed in the BIST Sustainability 25 index, which was created as a new financial instrument in the Stock Exchange, regarding finance, contribution to society and the environment. For this purpose, the public statements of the companies on the list, such as their sustainability reports including GRI, company websites and their acceptance status of UN Global Compact, were taken as basis. It has been determined that companies that integrate their business processes and information sharing with SDGs are aiming to be more transparent, accountable and reliable.

 The concept of sustainability, becoming more significant in the recent years, has been increasingly included in the annual reports of companies. Following the United Nations 2030 Sustainable Development Goals UNSDGs, these reports started to change in line with the stated goals. When companies create their business plans considering these, compared to companies that are distant from the concept, their financial performance, contribution to social benefit and environmental sensitivity are at a higher level. The main theme of the study is; to analyse the behavior of companies listed in the BIST Sustainability 25 index, which was created as a new financial instrument in the Stock Exchange, regarding finance, contribution to society and the environment. For this purpose, the public statements of the companies on the list, such as their sustainability reports including GRI, company websites and their acceptance status of UN Global Compact, were taken as basis. It has been determined that companies that integrate their business processes and information sharing with SDGs are aiming to be more transparent, accountable and reliable.

 The concept of sustainability, becoming more significant in the recent years, has been increasingly included in the annual reports of companies. Following the United Nations 2030 Sustainable Development Goals UNSDGs, these reports started to change in line with the stated goals. When companies create their business plans considering these, compared to companies that are distant from the concept, their financial performance, contribution to social benefit and environmental sensitivity are at a higher level. The main theme of the study is; to analyse the behavior of companies listed in the BIST Sustainability 25 index, which was created as a new financial instrument in the Stock Exchange, regarding finance, contribution to society and the environment. For this purpose, the public statements of the companies on the list, such as their sustainability reports including GRI, company websites and their acceptance status of UN Global Compact, were taken as basis. It has been determined that companies that integrate their business processes and information sharing with SDGs are aiming to be more transparent, accountable and reliable.

 Son dönemlerde önemi gittikçe artan sürdürülebilirlik kavramı artık şirketlerin yıllık raporlarında yer bulmaktadır. Birleşmiş Milletlerin 2030 Sürdürülebilir Kalkınma Amaçlarını SKA yayınlamasının ardından raporlar verilen amaçlar doğrultusunda revize edilmeye başlanmıştır. Şirketler iş planlarını SKA gözeterek oluşturduklarında kavrama mesafeli şirketlere göre finansal performansları, toplumsal faydaya katkıları ve çevre hassasiyetleri üst düzeyde olmuştur. Çalışmanın amacı; Borsa İstanbulda yeni bir finansal araç olarak oluşturulmuş BIST Sürdürülebilirlik 25 Endeksinde yer alan şirketlerin finans, topluma katkı ve çevre konusundaki davranışlarını irdelemektir. Bu amaçla, listedeki şirketlerin GRI dahil sürdürülebilirlik raporları, şirket internet sayfaları ve BM Küresel İlkeler Anlaşmasını kabul durumları gibi kamuya açık beyanlarından yola çıkılmıştır. İş süreçlerini ve bilgi paylaşımlarını SKA ile entegre eden şirketlerin daha şeffaf, hesap verilebilir ve güvenilir olma yolunda çaba gösterdikleri tespit edilmiştir.

Makale detayları

BIST SUSTAINABILITY 25 INDEX COMPANIES’ APPROACHES TO SUSTAINABILITY

Yazarlar:

Çiğdem Gürsoy | Pınar Özuyar

Yayıncı:

Anadolu University

Ana Başlıklar:

Capital Market | Environment and Climate Finance | Sustainability Accounting and Reporting

Dergi:

Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.25 Issue 3, pp.441-464

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328574

pISSN:

2687-184X

BIST Sustainability 25 Index

Reporting

UN 2030 Sustainable Development Goals

Circular EconomyBIST Sürdürülebilirlik 25 Endeksi

Raporlama

BM 2030 Sürdürülebilir Kalkınma Amaçları

Döngüsel Ekonomi

Sayı

Makale detayları

Yazarlar: Çiğdem Gürsoy | Pınar Özuyar

Yayıncı: Anadolu University

Ana Başlıklar: Capital Market | Environment and Climate Finance | Sustainability Accounting and Reporting

Dergi: Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.25 Issue 3, pp.441-464

Belge Tipi: Makale

Yayın Tarihi: 9/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001328574

pISSN: 2687-184X

Sayı

Yazarlar:

Çiğdem Gürsoy | Pınar Özuyar

Yayıncı:

Anadolu University

Ana Başlıklar:

Capital Market | Environment and Climate Finance | Sustainability Accounting and Reporting

Dergi:

Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.25 Issue 3, pp.441-464

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328574

pISSN:

2687-184X