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Sürdürülebilirlik Raporlaması ve Bağımsız Güvence Kararlarının Belirleyicileri

Yıl 2022, Cilt: 17 Sayı: 3, 862 - 892, 01.12.2022
https://doi.org/10.17153/oguiibf.1147346

Öz

Öz
Bu çalışmanın amacı Borsa İstanbul’da, BIST TÜM Endeksinde işlem gören işletmeler özelinde, işletmelerin sürdürülebilirlik raporu yayımlama ve bu raporlara bağımsız güvence hizmeti alma kararlarında etkili olan faktörleri incelemektir. 2010-2020 dönemine ait veri seti üzerinden, fark testleri ve lojistik regresyon analizleri ile işletme büyüklüğü, borçluluk oranı, kârlılık, yönetim kurulu büyüklüğü, yönetim kurulu kadın üye oranı ve sürdürülebilirlik performansının sürdürülebilirlik raporu yayımlama olasılıklarını anlamlı bir şekilde artırdığı; benzer şekilde işletme büyüklüğü ve borçluluk oranı, yönetim kurulu kadın üye oranı ve sürdürülebilirlik performansının işletmelerin sürdürülebilirlik raporlarına bağımsız güvence hizmeti alma olasılıklarını pozitif yönde etkilediği sonucuna ulaşılmıştır.

Kaynakça

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Determinants of Sustainability Reporting and Independent Assurance Decisions

Yıl 2022, Cilt: 17 Sayı: 3, 862 - 892, 01.12.2022
https://doi.org/10.17153/oguiibf.1147346

Öz

This study aims to investigate the factors that affect the firms' decision to release sustainability reports and to have external assurance for these reports, specific to the firms that are traded in the BIST ALL Index in Borsa Istanbul. The investigation period of the study covers the period of 2010-2020 and difference tests and logistic regression methods are utilized. The findings reveal that firm size, leverage, profitability, board size, board gender diversity and sustainability performance significantly increase the probability of releasing sustainability report. As for external assurance, it is observed that firm size, leverage, board gender diversity and sustainability performance positively affect the probability of having external assurance for the sustainability reports of the firms.

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  • Yükçü, S.; Kaplanoğlu, E. (2016), “Sürdürülebilir Kalkınmada Finansal Olmayan Raporlamanın Önemi”, Muhasebe Bilim Dünyası Dergisi, C.18, S.1: 63-101.
  • Zorio, A., García‐Benau, M. A.; Sierra, L. (2013), “Sustainability Development And The Quality Of Assurance Reports: Empirical Evidence”, Business Strategy And The Environment, Vol.22, No.7: 484-500.
Toplam 165 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Hüseyin Temiz 0000-0003-0735-8884

Yasin Şeker 0000-0003-0513-7682

Fevzi Serkan Özdemir 0000-0002-0641-6352

Yayımlanma Tarihi 1 Aralık 2022
Gönderilme Tarihi 22 Temmuz 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 17 Sayı: 3

Kaynak Göster

APA Temiz, H., Şeker, Y., & Özdemir, F. S. (2022). Sürdürülebilirlik Raporlaması ve Bağımsız Güvence Kararlarının Belirleyicileri. Eskişehir Osmangazi Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 17(3), 862-892. https://doi.org/10.17153/oguiibf.1147346