Author :
DOI : 10.29228/ijbemp.52011
Year-Number: 2021-Prof. Dr. Fikret OTLU Özel Sayısı
Yayımlanma Tarihi: 2021-09-18 13:45:16.0
Language : Türkçe
Konu : Muhasebe
Abstract
Borsa İstanbul’da (BIST) işlem gören 28 firma için kurumsal yönetim özelliklerinin çevresel, sosyal ve yönetişim (ESG) açıklamaları üzerindeki etkisini tespit etmeyi amaçlayan bu araştırma, denetim komitelerinin toplantı sayısı, denetim komitesi üye sayısı ve yönetim kurulundaki bağımsız üye sayısının ESG değerlerini nasıl etkilediğine odaklanmaktadır. Araştırmada, 2016-2019 yılları arasında BİST’te işlem gören 28 firmanın verileri kullanılmış ve araştırma sonucunda yönetim kurulundaki bağımsız üye sayısı ile ESG değerleri arasında pozitif bir ilişki olduğu ancak denetim komitelerinin toplantı sayısı ve denetim komitesi üye sayısı açısından ise negatif yönde bir ilişki olduğu sonucuna ulaşılmıştır. Araştırmada verilerin tahmininde panel regresyon yöntemi kullanılmıştır.
Keywords
Abstract
This study, which aims to determine the effect of corporate management features on environmental, social, and governance (ESG) disclosures for 28 companies being traded in Borsa İstanbul (BIST), focuses on how the number of audit committee meetings, the number of these committees’ members, and the number of independent members in the board of directors affect the ESG values. Using the data of 28 companies having been traded in BIST between 2016-2019, the study concludes that there is a positive relationship between the number of independent members on the board of directors and ESG values, but there is a negative relationship in terms of the number of audit committee meetings and the number of audit committee members. The study uses the panel regression method for the estimation of the data.
Keywords
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