{"id":5850,"date":"2023-01-28T17:26:52","date_gmt":"2023-01-28T14:26:52","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=5850"},"modified":"2023-01-29T01:28:45","modified_gmt":"2023-01-28T22:28:45","slug":"content-analysis-of-the-environmental-dimension-of-sustainability-reports-of-companies-in-the-bist-sustainability-index","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/content-analysis-of-the-environmental-dimension-of-sustainability-reports-of-companies-in-the-bist-sustainability-index","title":{"rendered":"BIST S\u00fcrd\u00fcr\u00fclebilirlik Endeksindeki \u015eirketlerin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n \u00c7evresel Boyutuna \u0130li\u015fkin \u0130\u00e7erik Analizi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nBIST S\u00fcrd\u00fcr\u00fclebilirlik Endeksindeki \u015eirketlerin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n \u00c7evresel Boyutuna \u0130li\u015fkin \u0130\u00e7erik Analizi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nEmre Horasan, Osman Nuri Akarsu<\/td>\n<\/tr>\n
Cilt:<\/td>\n14<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n1<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2023<\/td>\n<\/tr>\n
Sayfa:<\/td>\n45-71<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2023.403<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Bireyler ve kurulu\u015flar kendi ihtiya\u00e7 ve istekleri u\u011fruna d\u00fcnyan\u0131n yer alt\u0131 ve yer \u00fcst\u00fc kaynaklar\u0131n\u0131 t\u00fcketerek hem gelecek nesillerin hem de d\u00fcnyan\u0131n devaml\u0131l\u0131\u011f\u0131n\u0131 ve s\u00fcrd\u00fcr\u00fclebilirli\u011fini yok edebilmektedirler. Bu nedenle de ister devlet ister \u015firket olsun b\u00fct\u00fcn ekonomik birimlerin faaliyetlerinin \u00e7evresel ve sosyal etkilerinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131 fikri ve uygulamalar\u0131 giderek \u00f6nem kazanmaktad\u0131r. Borsa \u0130stanbul\u2019daki (BIST) \u015firketler aras\u0131ndan s\u00fcrd\u00fcr\u00fclebilirlik performans\u0131 y\u00fcksek olanlar S\u00fcrd\u00fcr\u00fclebilirlik Endeksi\u2019nde yer almakta ve s\u00fcrd\u00fcr\u00fclebilirli\u011fe ili\u015fkin faaliyetlerini her y\u0131l g\u00f6n\u00fcll\u00fc bir \u015fekilde kamuya s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131yla a\u00e7\u0131klamaktad\u0131rlar. Bu \u00e7al\u0131\u015fmada 2018 \u2013 2019 ve 2020 \u2013 2021 d\u00f6nemlerinde BIST S\u00fcrd\u00fcr\u00fclebilirlik Endeksi\u2019nde yer alan 38 \u015firketin s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131 arac\u0131l\u0131\u011f\u0131yla, \u00e7evresel s\u00fcrd\u00fcr\u00fclebilirli\u011fe ili\u015fkin uygulamalar\u0131 ve a\u00e7\u0131klamalar\u0131 incelenmi\u015f, ifadelerin kullan\u0131mlar\u0131 \u015firketler ve sekt\u00f6rler a\u00e7\u0131s\u0131ndan kar\u015f\u0131la\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. \u00c7al\u0131\u015fma kapsam\u0131nda belirlenen 41 \u00e7evresel bildirim ifadesinin kullan\u0131m\u0131na ili\u015fkin yap\u0131lan i\u00e7erik analizinin sonu\u00e7lar\u0131na g\u00f6re; her iki d\u00f6nemde de \u00e7evre ve iklim en fazla kullan\u0131lan ifadeler oldu\u011fu g\u00f6zlenmi\u015ftir. 2018 \u2013 2019 d\u00f6neminde toprak kirlili\u011fi, g\u00f6r\u00fcnt\u00fc kirlili\u011fi, g\u00fcr\u00fclt\u00fc kirlili\u011fi ve 2020 \u2013 2021 d\u00f6neminde at\u0131k kontrol\u00fc, toprak kirlili\u011fi en az kullan\u0131lan ifadeler olurken \u00e7evre denetimine ve ye\u015fil finansa hi\u00e7 yer verilmemi\u015ftir. Ayr\u0131ca her iki d\u00f6nemde de sekt\u00f6rel bazda holding ve yat\u0131r\u0131m \u015firketleri ile bankalar en fazla, bili\u015fim ve savunma sekt\u00f6rleri en az ifadeye yer vermi\u015ftir. Kar\u015f\u0131la\u015ft\u0131rma sonucunda genel olarak ifade kullan\u0131mlar\u0131n\u0131n giderek artt\u0131\u011f\u0131, ifadelerin s\u0131kl\u0131\u011f\u0131n\u0131n ve \u00f6neminin de\u011fi\u015fti\u011fi, baz\u0131lar\u0131n\u0131n ise sonraki d\u00f6nemde hi\u00e7 kullan\u0131lmad\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nS\u00fcrd\u00fcr\u00fclebilirlik, \u00c7evresel S\u00fcrd\u00fcr\u00fclebilirlik, BIST S\u00fcrd\u00fcr\u00fclebilirlik Endeksi, \u0130\u00e7erik Analizi, S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM49, Q51, Q56, G23<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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\r\n \"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\"\r\n <\/td>\r\n \r\n \r\nTam Metin\r\n<\/b> ( \u2193<\/span> 1742)<\/a> <\/td>\r\n <\/tr>\r\n<\/table>Tam Metin\r\n<\/b> ( \u2193<\/span> 1742)<\/a> <\/td>\r\n <\/tr>\r\n<\/table><\/p>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: BIST S\u00fcrd\u00fcr\u00fclebilirlik Endeksindeki \u015eirketlerin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n \u00c7evresel Boyutuna \u0130li\u015fkin \u0130\u00e7erik Analizi Yazar(lar): Emre Horasan, Osman Nuri Akarsu Cilt: 14 Say\u0131: 1 Y\u0131l: 2023 Sayfa: 45-71 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2023.403 \u00d6z Bireyler ve kurulu\u015flar kendi ihtiya\u00e7 ve istekleri u\u011fruna d\u00fcnyan\u0131n yer alt\u0131 ve yer \u00fcst\u00fc […]<\/p>\n

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