MEASURING THE EFFECTIVENESS OF COMPANIES WITHIN THE CONTEXT OF SUSTAINABILITY PERFORMANCE BY DATA ENVELOPMENT ANALYSIS

Gülgönül Bozoğlu Batı; Özlem Usman; Sinem Ateş

Makale detayları

MEASURING THE EFFECTIVENESS OF COMPANIES WITHIN THE CONTEXT OF SUSTAINABILITY PERFORMANCE BY DATA ENVELOPMENT ANALYSIS

Yazarlar:

Gülgönül Bozoğlu Batı | Özlem Usman | Sinem Ateş

Yayıncı:

Marmara University

Ana Başlıklar:

İşletme

Dergi:

Journal of Research in Business Vol.9 Issue 1, pp.18-38

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001320831

pISSN:

2630-6255

Anahtar kelimeler:

Özet:

 Today, international cooperation on environmental problems has led to some legislative arrangements at the national level. These arrangements have been put into practice by many companies. However, in many countries, including Turkey, the desired point has not been reached. In addition to the public sector, the attitude of the private sector towards sustainable development is also important. In order for countries to be able to achieve the goals of sustainable development, it is necessary to ensure the effectiveness of sustainability at the level of enterprises. Ensuring sustainability effectiveness also plays an important role in the longevity of firms in todays conditions where business structures and activity patterns are changing rapidly. In this study, the profitability ratios of companies traded on the Borsa Istanbul BIST 100 are used as inputs and Environmental, Social and Governance ESG scores representing sustainability performance are used as outputs. The efficiency of companies is assessed using Data Envelopment Analysis DEA. Data Envelopment Analysis is a linear programming-based technique that can analyse more than one input and output and is used to measure the efficiency of decision-making units. In the study, homogeneous decision units were included, the best decision unit was determined and the efficient frontier was constructed.

 Today, international cooperation on environmental problems has led to some legislative arrangements at the national level. These arrangements have been put into practice by many companies. However, in many countries, including Turkey, the desired point has not been reached. In addition to the public sector, the attitude of the private sector towards sustainable development is also important. In order for countries to be able to achieve the goals of sustainable development, it is necessary to ensure the effectiveness of sustainability at the level of enterprises. Ensuring sustainability effectiveness also plays an important role in the longevity of firms in todays conditions where business structures and activity patterns are changing rapidly. In this study, the profitability ratios of companies traded on the Borsa Istanbul BIST 100 are used as inputs and Environmental, Social and Governance ESG scores representing sustainability performance are used as outputs. The efficiency of companies is assessed using Data Envelopment Analysis DEA. Data Envelopment Analysis is a linear programming-based technique that can analyse more than one input and output and is used to measure the efficiency of decision-making units. In the study, homogeneous decision units were included, the best decision unit was determined and the efficient frontier was constructed.

 Today, international cooperation on environmental problems has led to some legislative arrangements at the national level. These arrangements have been put into practice by many companies. However, in many countries, including Turkey, the desired point has not been reached. In addition to the public sector, the attitude of the private sector towards sustainable development is also important. In order for countries to be able to achieve the goals of sustainable development, it is necessary to ensure the effectiveness of sustainability at the level of enterprises. Ensuring sustainability effectiveness also plays an important role in the longevity of firms in todays conditions where business structures and activity patterns are changing rapidly. In this study, the profitability ratios of companies traded on the Borsa Istanbul BIST 100 are used as inputs and Environmental, Social and Governance ESG scores representing sustainability performance are used as outputs. The efficiency of companies is assessed using Data Envelopment Analysis DEA. Data Envelopment Analysis is a linear programming-based technique that can analyse more than one input and output and is used to measure the efficiency of decision-making units. In the study, homogeneous decision units were included, the best decision unit was determined and the efficient frontier was constructed.

 Günümüzde çevresel sorunlara ilişkin uluslararası iş birlikleri ulusal ölçekte bazı mevzuat düzenlemelerine sebep olmuş ve yapılan bu düzenlemeler pek çok firma tarafından da uygulamaya konmuştur. Buna rağmen Türkiye de dahil olmak üzere pek çok ülkede arzu edilen noktaya ulaşılamamıştır. Kamunun yanı sıra özel sektörün de sürdürülebilir kalkınmaya yönelik tutumu önemlidir. Ülkelerin sürdürülebilir kalkınma hedeflerine ulaşabilmeleri için firma düzeyinde de sürdürülebilirlik etkinliğinin sağlanması gereklidir. Sürdürülebilirlik etkinliğinin sağlanması, iş yapılarının ve faaliyet şekillerinin hızla değiştiği günümüz şartlarında firmaların daha uzun ömürlü olmalarında da önemli bir rol oynamaktadır. Buradan hareketle bu çalışmada Borsa İstanbulda BIST 100 işlem gören firmaların, karlılık oranları girdi, sürdürülebilirlik performanslarını temsil eden çevresel, sosyal ve yönetişim ÇSY skorları ise çıktı olmak suretiyle Veri Zarflama Analizi VZA kullanılarak ilgili firmaların etkinlik değerlendirmeleri yapılmıştır. Veri zarflama analizi birden fazla girdi ve çıktıyı analiz edebilen doğrusal programlama tabanlı ve karar birimlerinin etkinliklerini ölçmede kullanılan tekniklerdendir. Çalışmada homojen karar verme birimlerine yer verilmiş, en iyisi belirlenmiş ve etkin sınır oluşturulmuştur.

Makale detayları

MEASURING THE EFFECTIVENESS OF COMPANIES WITHIN THE CONTEXT OF SUSTAINABILITY PERFORMANCE BY DATA ENVELOPMENT ANALYSIS

Yazarlar:

Gülgönül Bozoğlu Batı | Özlem Usman | Sinem Ateş

Yayıncı:

Marmara University

Ana Başlıklar:

İşletme

Dergi:

Journal of Research in Business Vol.9 Issue 1, pp.18-38

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001320831

pISSN:

2630-6255

sustainability performance

ESG scores

data envelopment analysis.Sürdürülebilirlik performansı

ÇSY skorları

veri zarflama analizi.

Sayı

Makale detayları

MEASURING THE EFFECTIVENESS OF COMPANIES WITHIN THE CONTEXT OF SUSTAINABILITY PERFORMANCE BY DATA ENVELOPMENT ANALYSIS

Yazarlar: Gülgönül Bozoğlu Batı | Özlem Usman | Sinem Ateş

Yayıncı: Marmara University

Ana Başlıklar: İşletme

Dergi: Journal of Research in Business Vol.9 Issue 1, pp.18-38

Belge Tipi: Makale

Yayın Tarihi: 6/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001320831

pISSN: 2630-6255

sustainability performance

ESG scores

data envelopment analysis.Sürdürülebilirlik performansı

ÇSY skorları

veri zarflama analizi.

Sayı

Yazarlar:

Gülgönül Bozoğlu Batı | Özlem Usman | Sinem Ateş

Yayıncı:

Marmara University

Ana Başlıklar:

İşletme

Dergi:

Journal of Research in Business Vol.9 Issue 1, pp.18-38

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001320831

pISSN:

2630-6255