TEDARİK ZİNCİRİ YÖNETİMİ BOYUTUYLA KURUMSAL SÜRDÜRÜLEBİLİRLİK VE FİNANSAL PERFORMANS İLİŞKİSİ: BİST SÜRDÜRÜLEBİLİR ENDEKSİNDE YER ALAN FİRMALARDA BİR ARAŞTIRMA

Yıl 2016, Cilt: 16 Sayı: 1, 75 - 96, 03.04.2016

Bilal Şişman , Mesut Doğan , Veysel Ağca

https://doi.org/10.11616/basbed.vi.455761

Cited By: 3

Öz

Çalışmanın
amacı tedarik zinciri yönetimi boyutu bakımından kurumsal sürdürülebilirliğin
işletmelerin finansal performansına etkisini araştırmaktır. Bu doğrultuda Borsa
İstanbul (BİST)’da işlem gören ve Sürdürülebilirlik Endeksinde yer alan 50
işletmenin Kurumsal Sosyal Sorumluluk ya da Sürdürülebilirlik Raporları
incelenerek 2013 yılına ait sürdürülebilir tedarik zinciri faaliyetlerinin 2014
yılında finansal performansına etkisi 
analiz edilmiştir. Çıkan sonuçlara göre, ekonomik tedarik zinciri
yönetimi faaliyetleri ile varlık karlılığı ve özsermaye karlılığı arasında pozitif
yönlü ve anlamlı ilişkinin varlığı, çevresel ve sosyal tedarik zinciri yönetimi
faaliyetleri ile varlık karlılığı ve özsermaye karlılığı arasında ise anlamlı
ilişkinin olmadığı görülmektedir. Çalışma işletmelerin çevresel, sosyal ve
ekonomik tedarik zinciri boyutlarının finansal performans üzerinde etkisinin
tespit edilmesi ve bazı  kurum içi
sürdürülebilirlik göstergeleri ile firma performansı arasındaki ilişkinin
incelenmesi bakımından literatüre önemli katkılar sağlaması beklenmektedir

Anahtar Kelimeler

Kurumsal Sürdürülebilirlik, Tedarik Zinciri Yönetimi, Finansal Performans, BİST Sürdürülebilirlik Endeksi

Kaynakça

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