Şule YILDIZ, Gülfen TUNA, Vedat Ender TUNA

Kurumsal Sosyal Sorumluluk Kapsamında Çevre Açıklamaları İle Firma Özellikleri Arasındaki İlişki: Kimya, Petrol, Kauçuk ve Plastik Ürünler Sektöründe Bir Uygulama

Bu araştırmanın amacı, firmaların yıllık faaliyet raporlarında yer alan çevresel açıklama miktarları ile firma özellikleri arasındaki ilişkinin tespitidir. Bu amaçla Borsa İstanbul da işlem gören, kimya, petrol, kauçuk ve plastik ürünler sektöründe faaliyet gösteren 19 adet firmaya ait faaliyet raporları; 2008-2014 dönemi için içerik analizi yöntemiyle incelenmiştir. Araştırma kapsamında incelenen firma özellikleri; büyüklük, özsermaye karlılığı, aktif karlılığı, borçlanma düzeyi, borsaya kote olma tarihi ve firmanın kuruluş tarihidir. Araştırmada çevresel açıklama düzeyi ile bağımlı firma özellikleri arasındaki ilişki panel regresyon metodu ile analiz edilmiştir. Araştırma sonuçlarına göre; çevresel açıklama düzeyi, firmanın kuruluş tarihi ve borçlanma düzeyi ile pozitif; büyüklük ve borsaya kote olma tarihi ile negatif ilişkili olup, istatistiksel olarak anlamlıdır. Ancak özsermaye karlılığı ve varlık karlılığı ile çevresel açıklama düzeyi arasında istatistiksel olarak anlamlı bir ilişki bulunamamıştır.

Relation Between Company Features And Environmental Statement Within Corporate Social Responsibility: An Application In Chemistry, Petroleum, Rubber And Plastics Products Industry

The purpose of this research is to determine the relation between company features and environmental statement amounts in the annual activity reports of companies. To this end, activity reports of 19 companies making business in chemistry, petroleum, rubber and plastic products industry in Borsa Istanbul were inspected with content analysis method for 2008 - 2014. The company features inspected within the research are size, equity profitability, active profitability, debt levels, stock market listing date and date of foundation of companies. In the research, the relation between environmental statement level and related company features were analyzed with panel regression model. According to the results of research, the environmental statement level has positive relation with date of foundation and debt level and it has negative relation with size and stock market listing and it is statistically meaningful. However, no statistically meaningful relation was found between equity profitability and asset profitability and the environmental statement level.

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