Analysis of Environmental Performance Using Entropy-Weighted TOPSIS Method Based on Integrated Reporting Data: The Case of Coca-Cola

Authors : Ceren Aycan Gürel Hoşhanlı

Pages : 163-177

Doi:10.29064/ijma.1754750

View : 31 | Download : 68

Publication Date : 2025-09-30

Article Type : Research Paper

Abstract :In today’s corporate landscape, evaluating a company\\\'s performance requires a broader perspective that includes environmental and social dimensions alongside financial metrics. Integrated reporting has become as an essential reporting framework through the integration of financial and non-financial information into a unified structure, enabling stakeholders to better understand an organization\\\'s long-term value creation. This study aims to assessing the environmental performance of Coca-Cola A.Ş. between 2020 and 2024 using data obtained from integrated reports. The analysis was conducted in two phases: Firstly, the Entropy method was used to determine objective weights for environmental indicators. Then, the TOPSIS technique was applied to rank the years based on performance scores. According to the results, 2021 stands out as the most successful year, while 2020 recorded the lowest environmental performance. The findings emphasize that multi-criteria decision-making approaches can effectively utilize integrated report data to support both academic research and corporate decision-making processes.
Keywords : Entegre Raporlama, Çevresel Performans, Çok Kriterli Karar Verme (ÇKKV)

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