Abstract
İşletmelerin
sosyal sorumluluk faaliyetlerinin finansal performanslarına etkisinin
araştırıldığı çalışmada, BIST 100 Endeksi’nde yer alan 45 işletmenin 2007-2016
arasındaki yıllık verileri analiz edilmiştir. Sosyal sorumluluk göstergesi
olarak ISO 26000 Sosyal Sorumluluk Yönetim Sistemi kategorileri, finansal
performans göstergesi olarak varlık karlılık oranı, Tobin q oranı ve ekonomik
katma değer dikkate alınmıştır. Panel regresyon analiz tekniği kullanılan
çalışmanın sonucunda, varlık karlılık oranını iş yerindeki uygulamalar, çevre,
tüketiciyi ilgilendiren konular ve toplumsal katılım ve gelişim ile ilgili
sosyal sorumluluk faaliyetleri pozitif yönde; tobin q oranını sadece toplumsal
katılım ve gelişim ile ilgili sosyal sorumluluk faaliyetleri pozitif yönde ve
ekonomik katma değeri sadece iş yerindeki uygulamalar haricindeki diğer tüm
sosyal sorumluluk faaliyetleri pozitif yönde etkilediği bulgusuna ulaşılmıştır.
Keywords
References
- Alpaslan, A. 2012. Kurumsal Sosyal Sorumluluk ve Firma Performansı Arasındaki İlişki: Türk Sermaye Piyasası Üzerine Bir İnceleme, Yüzüncü Yıl Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı Yüksek Lisans Tezi, Van.
- Chen, H. ve X. Wang. 2011. Corporate Social Responsibility and Corporate Financial Performance in China: An Empirical Research from Chinese Firms, Corporate Governance: The International Journal Of Business In Society, 11 (4).
- Çelik, S., E. Zeytinoğlu ve Y. D. Akarım. 2016. Kurumsal Sosyal Sorumluluk ve Finansal Performans Arasındaki İlişki: Borsa İstanbul Üzerine Bir Uygulama, Muhasebe Bilim Dünyası Dergisi, Özel Sayı 1.
- Drobetz, W., A. Merikas, A. Merika, ve M. G. Tsionas. 2014. Corporate Social Responsibility Disclosure: The Case of International Shipping, Science Direct Transportation Research Part E 71.
- Garcı´a-Sa´nchez, I.-M. ve J.-M. Prado-Lorenzo. 2012. Greenhouse Gas Emission Practicesand Financial Performance, Emerald International Journal of Climate Change Strategies and Management, 4 (3).
- Gonenc, H. ve B. Scholtens. 2016. Environmental and Financial Performance of Fossil Fuel Firms: A Closer Inspection of Their Interaction, Science Direct Ecological Economics 132.
- Korkmaz, S. 2009. İşletmelerin Sosyal Sorumlulukları, Umuttepe Yayınları, Kocaeli.
- Makni, R., C. Francoeur ve F. Bellavance. 2009. Causality between Corporate Social Performance and Financial Performance: Evidence from Canadian Firms, Tournai of Business Ethics 8.
- Newell, G. ve C. L Lee. 2012. Influence of the Corporate Social Responsibility Factors and Financial Factors on REIT Performance in Australia, Emerald Journal of Property Investment & Finance, 30 (4).
- Omar, B. F. ve N. O. Zallom. 2015. Corporate Social Responsibility and Market Value: Evidence from Jordan, Emerald Journal of Financial Reporting and Accounting, 14 (1).
- Park, H. M. 2011. Practical Guidelines to Panel Data Modeling: A Step By Step Analysis Using Stata, International University of Japan Public Management & Policy Analysis Program.
- Pesaran, M. H. 2004. General Diagnostic Tests for Cross Section Dependence in Panels, Cambridge Working Papers in Economics.
- Sadeghi, G., M. Arabsalehi, ve M. Hamavandi 2015. Impact of Corporate Social Performance on Financial Performance of Manufacturing Companies (IMC) Listed on the Tehran Stock Exchange, Emerald International Journal of Law and Management, 58 (6).
- Saleh, M., N. Zulkifli ve R. Muhamad. 2011. Looking for Evidence of the Relationship between Corporate Social Responsibility and Corporate Financial Performance in an Emerging Market, Emerald Asia-Pacific Journal of Business Administration, 3 (2).
- Wingard, H. C. ve Q. Vorster. 2001. Financial Performance of Environmentally Responsible South African Listed Companies, Meditari Accountancy Research, 9.
- Yerdelen Tatoğlu, F. 2016. Panel Veri Ekonometrisi Stata Uygulamalı, Beta Yayınları, 3. Baskı, İstanbul.
Abstract
References
- Alpaslan, A. 2012. Kurumsal Sosyal Sorumluluk ve Firma Performansı Arasındaki İlişki: Türk Sermaye Piyasası Üzerine Bir İnceleme, Yüzüncü Yıl Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı Yüksek Lisans Tezi, Van.
- Chen, H. ve X. Wang. 2011. Corporate Social Responsibility and Corporate Financial Performance in China: An Empirical Research from Chinese Firms, Corporate Governance: The International Journal Of Business In Society, 11 (4).
- Çelik, S., E. Zeytinoğlu ve Y. D. Akarım. 2016. Kurumsal Sosyal Sorumluluk ve Finansal Performans Arasındaki İlişki: Borsa İstanbul Üzerine Bir Uygulama, Muhasebe Bilim Dünyası Dergisi, Özel Sayı 1.
- Drobetz, W., A. Merikas, A. Merika, ve M. G. Tsionas. 2014. Corporate Social Responsibility Disclosure: The Case of International Shipping, Science Direct Transportation Research Part E 71.
- Garcı´a-Sa´nchez, I.-M. ve J.-M. Prado-Lorenzo. 2012. Greenhouse Gas Emission Practicesand Financial Performance, Emerald International Journal of Climate Change Strategies and Management, 4 (3).
- Gonenc, H. ve B. Scholtens. 2016. Environmental and Financial Performance of Fossil Fuel Firms: A Closer Inspection of Their Interaction, Science Direct Ecological Economics 132.
- Korkmaz, S. 2009. İşletmelerin Sosyal Sorumlulukları, Umuttepe Yayınları, Kocaeli.
- Makni, R., C. Francoeur ve F. Bellavance. 2009. Causality between Corporate Social Performance and Financial Performance: Evidence from Canadian Firms, Tournai of Business Ethics 8.
- Newell, G. ve C. L Lee. 2012. Influence of the Corporate Social Responsibility Factors and Financial Factors on REIT Performance in Australia, Emerald Journal of Property Investment & Finance, 30 (4).
- Omar, B. F. ve N. O. Zallom. 2015. Corporate Social Responsibility and Market Value: Evidence from Jordan, Emerald Journal of Financial Reporting and Accounting, 14 (1).
- Park, H. M. 2011. Practical Guidelines to Panel Data Modeling: A Step By Step Analysis Using Stata, International University of Japan Public Management & Policy Analysis Program.
- Pesaran, M. H. 2004. General Diagnostic Tests for Cross Section Dependence in Panels, Cambridge Working Papers in Economics.
- Sadeghi, G., M. Arabsalehi, ve M. Hamavandi 2015. Impact of Corporate Social Performance on Financial Performance of Manufacturing Companies (IMC) Listed on the Tehran Stock Exchange, Emerald International Journal of Law and Management, 58 (6).
- Saleh, M., N. Zulkifli ve R. Muhamad. 2011. Looking for Evidence of the Relationship between Corporate Social Responsibility and Corporate Financial Performance in an Emerging Market, Emerald Asia-Pacific Journal of Business Administration, 3 (2).
- Wingard, H. C. ve Q. Vorster. 2001. Financial Performance of Environmentally Responsible South African Listed Companies, Meditari Accountancy Research, 9.
- Yerdelen Tatoğlu, F. 2016. Panel Veri Ekonometrisi Stata Uygulamalı, Beta Yayınları, 3. Baskı, İstanbul.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | September 30, 2019 |
| Submission Date | March 26, 2019 |
| Published in Issue | Year 2019 Volume: 21 Issue: 3 |
Cited By
KURUMSAL SOSYAL SORUMLULUK PERFORMANSININ VE İŞLETME YAŞAM DÖNGÜSÜNÜN FİNANSAL SIKINTI ÜZERİNE ETKİLERİ: BORSA İSTANBUL (BİST) SEKTÖR UYGULAMASI
Finans Ekonomi ve Sosyal Araştırmalar Dergisi
https://doi.org/10.29106/fesa.1545658
Authorship
MBDD follows the guidelines in COPE Authorship Guideline to ensure fair recognition of contributions to a research paper (https://publicationethics.org/guidance/discussion-document/authorship ). Authorship carries both credit and responsibility, and it is essential that all listed authors have made significant contributions to the research.
For multi-author studies, the Contributions of Authors must be declared after the conclusion and before the bibliography of the paper. The authors' initials and last names should be used to indicate which author contributed to which part of the manuscript. Details can be found by clicking the “Article Submission Checklist” button. The authors can acknowledge contributions that do not merit authorship.
The author(s) should disclose the use of generative Artificial Intelligence (AI) and AI-assisted tools in design and implementation of the research. Such use need to be disclosed within the methodology section of the manuscript. Use of AI does not preclude the manuscript from publication, rather provides a transparent picture of the research.