ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ

Eylül ÖZDARAK, (Galatasaray Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, İstanbul, Türkiye)
Volkan DEMİR (Galatasaray Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, İstanbul, Türkiye)
Muhasebe ve Denetime Bakış
14 7
Yıl: 2022 Cilt: 22 Sayı: 67 Sayfa Aralığı: 115 - 128 Metin Dili: Türkçe DOI: 10.55322/mdbakis.1084181 İndeks Tarihi: 14-09-2022

ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ

Öz:
Finansal başarısızlık literatürde genellikle finansal oranların esas alındığı modeller ile ölçülmektedir. Halbuki işletmelerin süreklilikleri, finansal riskleri kadar finansal olmayan risklerini de kontrol edebilme yeteneklerine bağlıdır. Günümüzde işletmeler sürdürülebilirlik raporları yayınlayarak Çevresel, Sosyal ve Kurumsal Yönetim (ÇSKY) risklerini en aza indirmeyi amaçlamaktadır. ÇSKY kriterlerinin işletmelerin finansal sağlıklarını önemli ölçüde etkilediği görüşünden hareketle çalışmamızda sürdürülebilirlik raporları ile finansal başarısızlık arasındaki ilişki teorik çerçevede ele alınmaktadır. Finansal başarısızlığın hem finansal hem finansal olmayan temel belirleyicilerini saptamayı amaçlayan bu araştırma, sürdürülebilir bir ekonomi modelinin inşası için ÇSKY raporlaması alanındaki farkındalığı artırmanın yanı sıra standart koyucu otoriteler ve gelecek araştırmalar için alandaki eksikliğe dikkat çekmeye çalışmaktadır.
Anahtar Kelime: Finansal Başarısızlık İflas Riski Sürdürülebilirlik Raporlaması

THE IMPACT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE ON FINANCIAL FAILURE

Öz:
Financial failure is generally measured with models consisting of financial ratios in the literature. We argue that the continuity of companies depends on their ability to manage both financial and non-financial risks. Today, companies aim to mitigate Environmental, Social and Governance (ESG) risks by disclosing sustainability reports. Based on the assumption that ESG criteria have a significant impact on the financial health, this study attempts to discuss the relationship between sustainability reporting and financial failure in a theoretical framework. The purpose of this paper is to identify the key financial and non-financial determinants of financial failure, thereby raising awareness in the field of sustainability reporting for the development of a sustainable economy model, as well as illuminating the gap for standard-setting authorities and future research.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA ÖZDARAK E, Demir V (2022). ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. , 115 - 128. 10.55322/mdbakis.1084181
Chicago ÖZDARAK EYLÜL,Demir Volkan ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. (2022): 115 - 128. 10.55322/mdbakis.1084181
MLA ÖZDARAK EYLÜL,Demir Volkan ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. , 2022, ss.115 - 128. 10.55322/mdbakis.1084181
AMA ÖZDARAK E,Demir V ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. . 2022; 115 - 128. 10.55322/mdbakis.1084181
Vancouver ÖZDARAK E,Demir V ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. . 2022; 115 - 128. 10.55322/mdbakis.1084181
IEEE ÖZDARAK E,Demir V "ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ." , ss.115 - 128, 2022. 10.55322/mdbakis.1084181
ISNAD ÖZDARAK, EYLÜL - Demir, Volkan. "ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ". (2022), 115-128. https://doi.org/10.55322/mdbakis.1084181
APA ÖZDARAK E, Demir V (2022). ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. Muhasebe ve Denetime Bakış, 22(67), 115 - 128. 10.55322/mdbakis.1084181
Chicago ÖZDARAK EYLÜL,Demir Volkan ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. Muhasebe ve Denetime Bakış 22, no.67 (2022): 115 - 128. 10.55322/mdbakis.1084181
MLA ÖZDARAK EYLÜL,Demir Volkan ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. Muhasebe ve Denetime Bakış, vol.22, no.67, 2022, ss.115 - 128. 10.55322/mdbakis.1084181
AMA ÖZDARAK E,Demir V ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. Muhasebe ve Denetime Bakış. 2022; 22(67): 115 - 128. 10.55322/mdbakis.1084181
Vancouver ÖZDARAK E,Demir V ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ. Muhasebe ve Denetime Bakış. 2022; 22(67): 115 - 128. 10.55322/mdbakis.1084181
IEEE ÖZDARAK E,Demir V "ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ." Muhasebe ve Denetime Bakış, 22, ss.115 - 128, 2022. 10.55322/mdbakis.1084181
ISNAD ÖZDARAK, EYLÜL - Demir, Volkan. "ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ". Muhasebe ve Denetime Bakış 22/67 (2022), 115-128. https://doi.org/10.55322/mdbakis.1084181
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24-04-2024 3:10

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