KURUMSAL SOSYAL SORUMLULUK ÇERÇEVESİNDE İŞLETME-SİVİL TOPLUM KURULUŞLARI İŞ BİRLİKLERİNİN DİNAMİKLERİ: TÜRKİYE ÖRNEĞİ

Her geçen gün daha da yaygınlaşan kurumsal sosyal sorumluk uygulamaları, sivil toplum kuruluşlarınıişletmeler için önemli bir stratejik ortak konumuna taşımıştır. Bu çerçevede çalışma, işletmelerin kaynaksürdürebilirliği ve toplumsal refahı sağlamak amacıyla gerçekleştirdikleri kurumsal sosyal sorumlulukfaaliyetleri çerçevesinde sivil toplum kuruluşlarıyla yaptıkları iş birliklerini etkileyen faktörleri incelemektedir.Çalışmada öncelikle kurumsal sosyal sorumluluk alanının gelişiminde işletme-sivil toplum kuruluşları işbirliklerinin rolü tartışılmış, ardından finansal performansın, yasal çerçevenin ve sektörün bu iş birlikleriüstündeki etkileri analiz edilmiştir. Araştırma soruları, Borsa İstanbul Sürdürülebilirlik Endeksinde yer alanişletmelerin 2009-2016 dönemi yıllık faaliyet raporları ve finansal raporları kullanılarak oluşturan panel verisetine ikili lojistik regresyon analizi uygulanarak cevaplanmıştır. Yapılan analizler, satış karlılığı arttıkça,işletme-sivil toplum kuruluşları iş birliklerinin arttığını göstermiştir. İmalat sanayinde faaliyet gösterenişletmelerin sivil toplum kuruluşlarıyla geliştirdikleri iş birliklerinin diğer sektörlere göre sayıca daha yüksekolduğu bir diğer araştırma bulgusudur. Ayrıca, faaliyet raporlarında sosyal sorumluluk projelerine yerverilmesinin önerildiği yasal tebliğin bu iş birlikleri üstünde bir etkisinin olmadığı görülmüştür.

The Dynamics of Business-Civil Society Organization Collaborations in the Framework of Corporate Social Responsibility: The Case of Turkey

The current research investigates the factors affecting the collaborations that the firms establish with civil society organizations with the goal of achieving resource sustainability and social welfare. This article business discusses the role of business-civil society organization collaborations in the development of corporate social responsibility and then analyzes the effects of financial performance, legal framework, and the firm's sector on firm-civil society organization collaborations. In order to answer the research questions, this research analyzes a panel data set which was created based on the 2009-2016 annual activity reports of the firms in the Borsa Istanbul Sustainability Index. Binary logistic regression was used in the analysis of the data. The analysis revealed that return on sales has a positive effect on business-civil society organization collaborations. The analysis also showed that the number of business-civil society organization collaborations is higher in manufacturing industry, whereas the legal framework that proposes the inclusion of corporate social responsibility projectsin the annual activity reports of the firms does not have any effect on these collaborations.

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