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KURUMSAL YÖNETİM, KURUMSAL SOSYAL SORUMLULUK ve ÇEVRESEL RAPORLAMA: İMKB 100 ŞİRKETLERİNİN ÇEVRESEL AÇIKLAMALARININ İNCELENMESİ

CORPORATE GOVERNANCE, CORPORATE SOCİAL RESPONSIBILTY and ENVİRONMENTAL REPORTING: A STUDY OF ISE 100 COMPANIES’ ENVIRONMENTAL DISCLOSURES

Journal Name:

  • Yönetim-İstanbul Üniversitesi İşletme Fakültesi İşletme İktisadı Enstitüsü Dergisi

Publication Year:

  • 2010

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
The purpose of this paper is to examine the nature and extent of the environmental disclosures in Corporate Governance Principles Compliance Reports (CGPR) and annual reports (AR) of Istanbul Stock Exchange (ISE) 100 companies for 2003 and 2004. This study investigates the relations between corporate social and environmental disclosures and corporate governance. Based on a content analysis, this research analyzes ISE 100 companies’ environmental disclosures in the CGPRs and APs. The result of this study indicates that the volume of environmental disclosures and number of companies that are disclosing environmental information increased from 2003 to 2004. However, the volume of environmental disclosures and number of companies that are disclosing environmental information were not sufficient compared to the international environmental reporting.
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Abstract (Original Language): 
Bu çalışmanın amacı, 2003 ve 2004 yıllarında, İstanbul Menkul Kıymetler Borsası 100 endeksinde (İMKB-100) yer alan şirketlerin Kurumsal Yönetim Uyum Raporları (KYUR) ve faaliyet raporlarında yayınlanan çevresel açıklamaların yapısını ve kapsamını incelemektir. Bu çalışmada, kurumsal sosyal ve çevresel açıklamalar ile kurumsal yönetim arasındaki ilişkiler irdelenmiştir. İMKB-100 şirketlerinde KYUR ve faaliyet raporlarında yer alan çevresel açıklamalar içerik analizi yöntemiyle incelenmiştir. Bu çalışmanın sonucunda, çevresel bilgi düzeyinin ve bilgi veren şirket sayısının 2004 yılında 2003’e göre artış gösterdiği tespit edilmiştir. Bununla birlikte; araştırma, 2003 ve 2004 yıllarında çevresel bilgi düzeyinin ve bilgi veren şirket sayısının uluslararası çevresel raporlama uygulamalarına göre yetersiz kaldığını göstermektedir.
FULL TEXT (PDF): 
Microsoft Office document icon arastirmax-kurumsal-yonetim-kurumsal-sosyal-sorumluluk-cevresel-raporlama-imkb-100-sirketlerinin-cevresel-aciklamalarinin-incelenmesi.doc
  • 1
9-43
  • Turkish

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