A CONTENT ANALYSIS ON GREEN INTELLECTUAL CAPITAL FACTORS OF ENTERPRISES IN THE BIST SUSTAINABILITY 25 INDEX

Yıl 2024, Cilt: 25 Sayı: 2, 249 - 271, 02.07.2024

Şükran Sırkıntıoğlu Yıldırım

https://doi.org/10.31671/doujournal.1378008

Öz

Today, there is a paradigm shift from traditional competitiveness to green competitiveness. This change forces organizations to change their strategies. Organizations that leave the traditional understanding start to develop green strategies. Businesses that establish environmental strategies which their competitors are unable to replicate can gain a sustainable competitive advantage and ultimately profit in the long term. Thus, organizations gain competitive advantage through green intellectual capital. The main purpose of this study is to conduct a content analysis of the green intellectual capital elements of the enterprises in the BIST Sustainability 25 Index. The companies included in this index are those with high overall sustainability scores and transparently disclose information on their social, environmental and managerial performance to the public. Another objective of the study is to create a conceptual framework for the concept of green intellectual capital and to systematically analyze the studies on the concept in the literature. According to the results of the study, it is concluded that the enterprises in the index disclose their activities related to green structural capital and green relational capital, which are green intellectual capital dimensions, more than green human capital.

Anahtar Kelimeler

Green Intellectual Capital, Green Human Capital, Green Structural Capital, Green Relational Capital, BIST Sustainability 25 Index

BİST SÜRDÜRÜLEBİLİRLİK 25 ENDEKSİNDE YER ALAN İŞLETMELERİN YEŞİL ENTELEKTÜEL SERMAYE UNSURLARI ÜZERİNE İÇERİK ANALİZİ

Öz

Günümüzde, geleneksel rekabet edebilirlikten yeşil rekabet edebilirliğe doğru bir paradigma değişimi yaşanmaktadır. Bu değişim, örgütleri stratejilerinde değişiklik yapmaya zorlamaktadır. Geleneksel anlayıştan çıkan örgütler yeşil stratejiler geliştirmeye başlamaktadır. Yeşil rekabet avantajını elde eden örgütler rakiplerine karşı taklit edilemeyecek çevre stratejileri geliştirerek sürdürülebilir fayda elde etmektedir. Böylelikle, örgütler rekabet avantajını yeşil entelektüel sermaye yoluyla elde etmektedir. Bu çalışmanın temel amacı; BİST Sürdürülebilirlik 25 Endeksinde yer alan işletmelerin yeşil entelektüel sermaye unsurlarına yönelik bir içerik analizi yapmaktır. Bu endekste yer alan işletmeler, genel sürdürülebilirlik notu yüksek olan ve sosyal, çevresel ve yönetsel performanslarına ilişkin bilgileri şeffaf bir şekilde kamuoyuyla paylaşmaktadırlar. Çalışmanın bir diğer amacı ise yeşil entelektüel sermaye kavramına ilişkin kavramsal bir çerçeve oluşturmak ve literatürde kavram ile ilgili yapılan çalışmaları sistematik olarak analiz etmektir. Çalışmada ulaşılan sonuçlara göre; endekste yer alan işletmelerin yeşil entelektüel sermaye boyutlarından yeşil yapısal sermaye ve yeşil ilişkisel sermayeye ilişkin faaliyetlerini, yeşil beşerî sermayeye göre daha çok açıkladıkları sonucuna ulaşılmaktadır.

Anahtar Kelimeler

Yeşil Entelektüel Sermaye, Yeşil Beşerî Sermaye, Yeşil Yapısal Sermaye, Yeşil İlişkisel Sermaye, BİST Sürdürülebilirlik 25 Endeksi

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