期刊名称:Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN:2564-6931
出版年度:2020
卷号:13
期号:1
DOI:10.25287/ohuiibf.642675
语种:English
出版社:Ömer Halisdemir Üniversitesi
摘要:Today,investors who decide to invest in enterprises do not make final investment decisions based just on the data in financial reports. Taking into account the social responsibility and environmental factors,the investors make investment decisions by taking into account the activities carried out by the enterprises towards sustainability. In this context,corporate sustainability measurement aims to address the economic,social and environmental aspects of sustainability. The aim of the study is to evaluate the corporate sustainability performance of the 6 enterprises operating in the manufacturing industry metal goods,machinery and equipment sectors,which are included in the Sustainability Index at Borsa İstanbul,within the scope of sustainability reports. In this study,data obtained from 2018 sustainability reports and annual reports of enterprises are used. TOPSIS (Technique for Order Preference by Similar Solution),which is one of the multi-criteria decision making methods,was used in the performance evaluation of the enterprises and the results of the corporate sustainability performance ranking were presented. Finally,the study was finalized by presenting suggestions about the limitations of the study and future studies.
其他摘要:Günümüzde işletmelere yatırım yapma kararı alan yatırımcılar sadece finansal raporlardaki verilere dayanarak nihai yatırım kararı vermemektedir. Sosyal sorumluluk ve çevresel faktörleri de göz önünde bulunduran yatırımcılar işletmelerin sürdürülebilir olm