ASSESSMENT OF CORPORATE SUSTAINABILITY PERFORMANCE WITH ENTROPY AND GREY RELATIOANAL ANALYSIS: AN APPLICATION IN THE BANKING SECTOR

Year 2022, Volume: 9 Issue: 3, 2027 - 2057, 29.11.2022

Betül Doğan , Muhammet Burak Kılıç

https://doi.org/10.30798/makuiibf.1097637

Cited By: 2

Abstract

In this study, the integrated reports of banks operating in Turkey for 2019 were examined based on four different criteria in terms of corporate sustainability by considering the background of the Integrated Reporting Framework published by the International Integrated Reporting Network (IIRC). These criteria are known as “Corporate Sustainability Principles” and social sustainability, environmental sustainability, corporate governance sustainability, and financial sustainability. In this context, the qualitative datasets obtained from the Integrated reports of Garanti BBVA, İşbank, Türkiye Sınai ve Kalkınma, (Industrial Development Bank of Turkey), Ziraat, VakıfBank and Yapı Kredi Banks using the content analysis between 2019-2020. The qualitative datasets in terms of corporate sustainability performances of the banks were first transformed into numerical data and analyzed using the Grey Relational Analysis (GRA) method based on the Entropy approach. In conclusion, the sustainability factors of the banks operating in Turkey are environmental sustainability, social sustainability, corporate governance sustainability and financial sustainability based on their Entropy weights. In the sustainability performance, ranking results based on the Entropy weighted GRA method, Garanti BBVA was the first ranked in terms of sustainability performance.

Keywords

Integrated Reporting, Corporate Sustainability, Content Analysis, Entropy, Grey Relational Analysis.

KURUMSAL SÜRDÜRÜLEBİLİRLİK PERFORMANSININ ENTROPİ VE GRİ İLİŞKİSEL ANALİZİ İLE DEĞERLENDİRİLMESİ: BANKACILIK SEKTÖRÜNDE BİR UYGULAMA

Abstract

Bu çalışmada Uluslararası Entegre Raporlama Ağı’nın (IIRC) yayınlamış olduğu Entegre Raporlama Çerçevesi ele alınarak, Türkiye’de faaliyet gösteren bankaların 2019 yılına ait Entegre raporları, “Kurumsal Sürdürülebilirlik İlkeleri” olarak bilinen; sosyal sürdürülebilirlik, çevresel sürdürülebilirlik, kurumsal yönetim sürdürülebilirliği ve finansal sürdürülebilirlik ile incelenmiştir. Bu bağlamda 2019-2020 yılları arasında Entegre rapor yayınlayan; Garanti BBVA, İş Bankası, Türkiye Sınai ve Kalkınma Bankası, Ziraat Bankası, VakıfBank ve Yapı Kredi Bankası’na ait Entegre raporlardan, içerik analizi yöntemiyle nitel veriler elde edilmiştir. Elde edilen nitel veriler, sayısal verilere dönüştürülerek çok kriterli karar verme yöntemlerinden, Entropi yöntemine dayalı Gri İlişkisel Analiz (GİA) yöntemiyle bankalar için kurumsal sürdürülebilirlik performansları değerlendirilmiştir. Analiz sonuçları değerlendirildiğinde, Türkiye’de faaliyet gösteren bankaların sürdürülebilirlik faktörleri Entropi ağırlıklarına göre sırasıyla; çevresel sürdürülebilirlik, sosyal sürdürülebilirlik, kurumsal ve finansal sürdürülebilirlik olarak elde edilmiştir. Entropi ağırlıklı GİA yönteminden elde edilen sürdürülebilirlik performans sıralaması sonuçlarında ise Garanti BBVA'nın ilk sırada olduğu sonucuna ulaşılmıştır.

Keywords

Entegre Raporlama, Kurumsal Sürdürelebilirlik, İçerik Analizi, Entropi, Gri İlişkisel Analiz.

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