KURUMSAL SOSYAL SORUMLULUĞUN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİ: ENTELEKTÜEL SERMAYE İLE REKABET AVANTAJININ ARACILIK ROLÜ

İşletmelerin kurumsal sosyal sorumluluk faaliyetleri ile entelektüel sermayeleri, sürdürülebilir bir rekabet avantajı sağlamada işletmeler için hayati bir öneme sahiptir. Dolayısıyla küresel iş dünyasında işletmelerin uyguladıkları sosyal sorumluluk faaliyetleri ile sahip oldukları entelektüel sermaye varlıkları kuruluşlara rekabet avantajı kazandırarak onların finansal olarak ta güçlü kalmasını sağlayan önemli unsurlardır. Bu çalışmanın amacı, kurumsal sosyal sorumluluğun finansal performans üzerindeki etkisini incelemektir. Ayrıca entelektüel sermaye ile rekabet avantajının, kurumsal sosyal sorumluluk ile finansal performans arasında aracılık rolünün bulunup bulunmadığını ortaya çıkarmaktır. Bu çalışma İstanbul Sanayi Odasına bağlı 220 işletme üzerinde yapılmıştır. Çalışma kapsamında değerlendirilen veriler, anket yöntemi kullanılarak elde edilmiştir. Verilerin analizinde SPSS 23 ve AMOS 24 istatistik programları kullanılmıştır. SPSS 23 programıyla betimsel istatistikler ve korelasyon analizi gerçekleştirilmiştir. Hipotezlerin test edilmesi ve doğrulayıcı faktör analizi için AMOS 24 programı kullanılmıştır. Yapılan analizler sonucunda, kurumsal sosyal sorumluluğun finansal performans, entelektüel sermaye ve rekabet avantajı üzerinde pozitif yönde ve istatiksel olarak anlamlı bir etkisinin olduğu anlaşılmıştır. Ayrıca kurumsal sosyal sorumluluk ile finansal performans arasında entelektüel sermaye ile rekabet avantajının aracılık etkisinin (rolünün) olmadığı çalışmada elde edilen diğer önemli bir sonuçtur.

Anahtar Kelimeler:

kurumsal sosyal sorumluluk, Finansal Performans, Entelektüel Sermaye, Rekabet Avantajı, Yapısal Eşitlik Modellemesi

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF INTELLECTUAL CAPITAL AND COMPETITIVE ADVANTAGE

Corporate social responsibility activities and intellectual capital of enterprises are vital for enterprises in providing a sustainable competitive advantage. Therefore, the social responsibility activities implemented by enterprises in the global business world and the intellectual capital assets are important factors that give organizations a competitive advantage and keep them financially strong. This study aims to examine the impact of corporate social responsibility on financial performance. It is also to reveal whether the advantage of competition with intellectual capital has a role to play in brokering between corporate social responsibility and financial performance. This study was carried out on 220 enterprises affiliated with the Istanbul Chamber of Industry. The data evaluated within the scope of the study were obtained using the survey method. SPSS 23 and AMOS 24 statistical package programs were used to analyze the data. Descriptive statistics and correlation analysis were performed with the SPSS 23 program. AMOS 24 program was used for testing the hypotheses and confirmatory factor analysis. As a result of the analysis, it was understood that corporate social responsibility has a positive and statistically significant effect on financial performance, intellectual capital and competitive advantage. In addition, another important result of the study is that intellectual capital and competitive advantage do not have a mediating effect (role) between corporate social responsibility and financial performance.

Keywords:

Corporate Social Responsibility, Financial Performance, Intellectual Capital, Competitive Advantage, Structural Equation Modeling,

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