Kurumsal Sürdürülebilirlik Yaklaşımı – Bir Örnek

Abstract

Today there are various corporate sustainability indexes which are indicators of company performance. However, establishing exactly corporate sustainability indicators for all companies is quite difficult. Because corporate sustainability includes not only internal factors but also external factors (for example environmental factors) that affect company performance. In this study; firstly, sustainability, corporate sustainability and dimensions of corporate sustainability concepts will be explained, then corporate sustainability performance of an international company (X Company) will be evaluated. Data were acquired from the company’s annual reports. Indexes, which used in previous studies on this topic, were based; thus corporate sustainability indicators have been established. In the study, the company’s corporate sustainability performance will be analyzed with TOPSIS (Technique for Order of Preference by Similarity to Ideal Solution) Method that is a multi-criteria decision making (MCDM) method. In this study, the objective has been reached and accurate results were obtained because of mathematical methods for the assessment of corporate sustainability performance. Corporate sustainability performance with more indicators can be analyzed in the future studies. Also; other methods (for example; AHP, ELECTRE Method or Fuzzy Set Theory), which are instead of Entropy and TOPSIS methods, will be used in the future studies.