DETERMINATION OF SOCIAL SUSTAINABILITY LEVEL WITH QUANTITATIVE INDICATORS: A RESEARCH ON NON-METALLIC MINERAL COMPANIES LISTED ON BORSA ISTANBUL

Purpose- The purpose of this research, is to create a framework of social sustainability expressed as quantitative indicators and to analyze the social sustainability level of the companies listed on Borsa Istanbul (BIST) in non-metallic mineral industry sector. Methodology- In this study, social sustainability is measured by 8 categories and 22 criteria considering the literature. Social sustainability data were obtained from publicly available sources in 2017, such as the annual report, the corporate governance compliance report, and the minutes of the general meeting. The social sustainability levels of companies are analyzed by frequency analysis technique. The calculated category and criteria scores were also examined on the basis of the market values of the companies. Findings- As a result of the research, the level of social sustainability in the non-metallic mineral industry was determined as 46.97. Within the social sustainability categories, the highest score was found in the ethics category, and the lowest score was found in the philanthropy category. The results are also analyzed according to the market capitalization of companies. According to the results, in all social sustainability categories, companies with high market value have a higher social sustainability score than others. Conclusion- The results show that the social sustainability level is inadequate for the non-metallic mineral industry. In general, it is thought that this study contributes to the literature on social sustainability by providing a new perspective by suggesting measurable, comparable criteria.

Keywords:

Social sustainability, social responsibility, corporate governance, disclosure market value,

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Yayın Aralığı: Yılda 4 Sayı
Başlangıç: 2012
Yayıncı: PressAcademia

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