ETIK KODLARDA KURUMSAL YÖNETİM VE SOSYAL SORUMLULUK KAVRAMLARI

Son yıllarda giderek artan sayıda şirket tarafından farklı içerikte etik kodlar yayınlanmaktadır. Bu çalışmanın amacı, etik kodları kurumsal sosyal sorumluluk ve kurumsal yönetim çerçevesinde tartışmaktır. Birleşmiş milletler ve OECD gibi uluslararası organizasyonlar tarafından yayınlanan son ilkeler ve mevcut akademik çalışmalara göre, şirketlerin etik kodlarında, çevre, sosyal ve kurumsal yönetim konuları yer almaktadır. Bu çerçevede, Borsa İstanbul Sürdürülebilirlik Endeksinde yer alan şirketler tarafından yayınlanan etik kodlar, içerik analizi ile incelenmiştir. Araştırmanın yapıldığı dönemde Türkiye’deki şirketlerin etik kodlarında, tedarikçilerle olan ilişkiler ile hediye alma ve verme hususları en çok üzerinde durulan konular olmuştur. Otomotiv sektöründe yer alan şirketler diğer sektörlerde yer alan şirketlerden daha uzun ve kapsamlı etik kodlar yayınlamaktadırlar. Analiz sonuçlarına göre etik kodların içeriği şirket, sektör ve ülke faktörlerine göre farklılık göstermektedir. Çalışmanın sonuçları önceki araştırmalar ile benzerlik göstermektedir.

Anahtar Kelimeler:

Kurumsal Yönetim, Etik Kod, Kurumsal Sosyal Sorumluluk, BIST Sürdürülebilirlik Endeksi, İçerik Analizi

CORPORATE GOVERNANCE AND SOCIAL RESPONSIBILITY ISSUES IN CODE OF ETHICS

In the last decade, a growing number of companies are disclosing corporate codes with diverse contents. The aim of this paper is to discuss code of ethics within the framework of corporate social responsibility and corporate governance. According to the recent principles issued by international organizations such as United Nations, OECD and previous research, companies state information about environment, social and governance policies in their code of ethics reports. In this respect, a content analysis was conducted among the codes of ethics of companies listed in Sustainability Index of Borsa Istanbul. The most highlighted topics in ethical codes of Turkish companies are; relationship with dealers, gift giving and gift taking. In automotive industry companies issue longer and more comprehensive ethical codes when compared with companies in other industries. The results of the study reveal that the content of the codes of ethics practices of companies is highly diversified due to the company, industry and country related factors.

Keywords:

Corporate Governance, Code of Ethics, Corporate Social Responsibility, BIST Sustainability Index, Content Analysis,

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