EXAMINATION OF THE ENVIRONMENTAL RESPONSIBILITIES OF COMPANIES WITHIN THE FRAMEWORK OF SUSTAINABILITY

Authors : Sevim Ağaç, Mahmut Sami Öztürk

Pages : 353-370

Doi:10.30794/pausbed.1494768

View : 89 | Download : 85

Publication Date : 2025-03-10

Article Type : Research Paper

Abstract :This study aims to investigate the environmental responsibilities of companies within the framework of sustainability and to investigate which environmental principles companies comply with the most. For this purpose, the sustainability compliance reports published by 25 companies included in the BIST Sustainability 25 Index in 2022 were examined. The published reports were accessed via the Public Disclosure Platform. Sustainability compliance reports include four sections: general principles, environmental principles, social principles, and corporate governance principles. Since the subject of the research was determined as environmental responsibility, data on the general principles and environmental principles included in the sustainability compliance reports were collected. In this context, first of all, the compliance status of companies with general principles and environmental principles in sustainability reports was analyzed using statistical methods. In the application section, it was investigated whether the auditing firms that audit the companies, the sectors of the companies, the markets where the companies are located, and the ages of the companies affect the compliance status with general and environmental principles and whether there is a relationship between the principles. According to the basic results obtained from the study, it was determined that energy projects are the subject that companies comply with the most among environmental principles. The principle that companies comply with the most was determined as the B20 coded principle of \\\"energy efficiency projects have been implemented and the amount of energy consumption and emission reduction achieved through energy efficiency projects has been disclosed to the public\\\". In addition, it has been observed that the auditing firms that audit the companies and the ages of the companies can be effective in compliance with general and environmental principles. It has also been concluded that the implementation and monitoring of sustainability are related to environmental principles.
Keywords : Sürdürülebilirlik, Çevresel Sorumluluk, BIST Sürdürülebilirlik Endeksi

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