Kurumsal yönetim, kurumsal sosyal sorumluluk ve çevresel raporlama: İMKB 100 şirketlerinin çevresel açıklamalarının incelenmesi

Bu çalışmanın amacı, 2003 ve 2004 yıllarında, İstanbul Menkul Kıymetler Borsası 100 endeksinde (İMKB-100) yer alan şirketlerin Kurumsal Yönetim Uyum Raporları (KYUR) ve faaliyet raporlarında yayınlanan çevresel açıklamaların yapısını ve kapsamını incelemektir. Bu çalışmada, kurumsal sosyal ve çevresel açıklamalar ile kurumsal yönetim arasındaki ilişkiler irdelenmiştir. İMKB-100 şirketlerinde KYUR ve faaliyet raporlarında yer alan çevresel açıklamalar içerik analizi yöntemiyle incelenmiştir. Bu çalışmanın sonucunda, açıklanan çevresel bilgi düzeyinin ve bilgi veren şirket sayısının 2004 yılında 2003'e göre artış gösterdiği tespit edilmiştir.

Corporate governance, corporate social responsibility and environmental repording: A study of ISE 100 companies' environmental disclosures

The purpose of this paper is to examine the nature and extent of the environmental disclosures in Corporate Governance Principles Compliance Reports (CGPR) and annual reports of Istanbul Stock Exchange (ISE) 100 companies for 2003 and 2004. This study investigates the relations between corporate social and environmental disclosures and corporate governance. Based on a content analysis, this research analyzes ISE 100 companies' environmental disclosures in the CGPRs and annual reports. The result of this study indicates that the volume of environmental disclosures and number of companies that are disclosing environmental information increased from 2003 to 2004.

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