摘要：Purpose – The concept of sustainability,which is of increasing importance nowadays,appears as a concept that closely concerns the enterprises operating in the private and public sectors. Corporate sustainability is the business strategy that ensures the protection and development of the natural resources that enterprises and stakeholders need in the future,as well as achieving their goals. With the development and sustainability of the concept of sustainability,investors will now make an investment decision,taking into account not only the data in the financial reports but also the social responsibility and environmental factors of the enterprises. The aim of this study is to reveal the relationship between sustainability activities of enterprises and firm value. Design/Methodology/Approach – Regression Analysis was used to reveal the relationship between sustainability activities and firm value. The data set of the study consists of 2018 data of 100 enterprises operating in Borsa Istanbul (BIST). Findings – As a result of the regression analysis,no significant relationship was found between sustainability activities and firm value. Discussion – The reason for not finding a significant relationship out of the analysis can be explained by that the society,investors and enterprise stakeholders in Turkey do not pay enough attention to corporate sustainability approach.
其他摘要：Amaç – Günümüzde önemi giderek artan sürdürülebilirlik kavramı,özel sektörde ve kamu sektöründe faaliyet gösteren işletmeleri yakından ilgilendiren bir kavram olarak karşımıza çıkmaktadır. Kurumsal sürdürülebilirlik,işletmelerin ve paydaşların amaçlarına
