TEDARİK ZİNCİRİ YÖNETİMİ BOYUTUYLA KURUMSAL SÜRDÜRÜLEBİLİRLİK VE FİNANSAL PERFORMANS İLİŞKİSİ: BİST SÜRDÜRÜLEBİLİR ENDEKSİNDE YER ALAN FİRMALARDA BİR ARAŞTIRMA

Çalışmanın amacı tedarik zinciri yönetimi boyutu bakımından kurumsal sürdürülebilirliğin işletmelerin finansal performansına etkisini araştırmaktır. Bu doğrultuda Borsa İstanbul (BİST)’da işlem gören ve Sürdürülebilirlik Endeksinde yer alan 50 işletmenin Kurumsal Sosyal Sorumluluk ya da Sürdürülebilirlik Raporları incelenerek 2013 yılına ait sürdürülebilir tedarik zinciri faaliyetlerinin 2014 yılında finansal performansına etkisi  analiz edilmiştir. Çıkan sonuçlara göre, ekonomik tedarik zinciri yönetimi faaliyetleri ile varlık karlılığı ve özsermaye karlılığı arasında pozitif yönlü ve anlamlı ilişkinin varlığı, çevresel ve sosyal tedarik zinciri yönetimi faaliyetleri ile varlık karlılığı ve özsermaye karlılığı arasında ise anlamlı ilişkinin olmadığı görülmektedir. Çalışma işletmelerin çevresel, sosyal ve ekonomik tedarik zinciri boyutlarının finansal performans üzerinde etkisinin tespit edilmesi ve bazı  kurum içi sürdürülebilirlik göstergeleri ile firma performansı arasındaki ilişkinin incelenmesi bakımından literatüre önemli katkılar sağlaması beklenmektedir

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