Yönetim Kurulu Yapısı ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma

Yıl 2020, Cilt: 4 Sayı: 10, 39 - 54, 31.12.2020

Mustafa Kevser , Mesut Doğan

Öz

Yönetim kurullarının yapısı sürdürülebilirlik raporlamasına etki eden önemli unsurlardandır. Bu araştırmanın iki temel amacı bulunmaktadır. Araştırmanın ilk amacı Türk bankacılık sektöründe faaliyet gösteren bankaların sürdürebilirlik raporu uyum skorlarını ortaya koymaktır. Araştırmanın ikinci amacı ise bankaların yönetim kurulu yapısı ile sürdürebilirlik raporu uyumu arasındaki ilişkiyi tespit etmektir. Araştırma kapsamında 2013-2018 yılları arasında Türk bankacılık sektöründe faaliyet gösteren ve sürdürebilirlik raporu yayımlayan kamu, özel ve yabancı 10 bankanın verilerinden yararlanılmıştır. Araştırmada bankaların sürdürülebilirlik raporu uyum skorlarını belirlemek için içerik analizi, yönetim kurulu yapısı ile kurumsal sürdürülebilirlik raporu uyumu arasındaki ilişkiyi tespit etmek için korelasyon analizi yapılmıştır. Araştırmadan elde edilen sonuca göre yönetim kurulu üye sayısı, yönetim kurulu kadın üye sayısı, yönetim kurulu yabancı üye sayısı ile ekonomik, çevresel ve sosyal sürdürebilirlik rapor uyumu arasında istatistiksel olarak anlamlı bir ilişki bulunmamaktadır. Bunun yansıra yönetim kurulu bağımsız üye sayısı ile ekonomik, çevresel ve sosyal sürdürebilirlik rapor uyumu arasında pozitif ancak zayıf bir ilişki bulunmuştur.

Anahtar Kelimeler

Sürdürülebilirlik raporlaması, Kurumsal Yönetim, Yönetim Kurulu, Bankacılık, GRI

Kaynakça

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