A CONTENT ANALYSIS ON THE ENVIRONMENTAL SENSITIVITY OF COMPANIES IN THE BIST SUSTAINABILITY INDEX

Abstract

Since the late 20th century, businesses have undergone a major transformation. This has led to the expansion of the purpose of change and the social and environmental goals besides economic purposes have become a collective debt and purpose. Therefore, an institutional firm has begun to hear about social and environmental concerns for collecting as well as economic concerns. BİST Sustainability index is also created by selecting a firm that has the highest level of corporate sustainability performances by conducting an examination by Borsa Istanbul. The 44 firms identified in this way are those companies with the highest performances in terms of corporate sustainability. Institutional sustainability criteria are examined from economic, social and environmental aspects. In this respect, the index is formed by a requirement of the Trible Bottom Line approach. The aim of the work is to determine the environmental activities of companies engaged in various studies for economic, social and environmental purposes within the framework of institutional sustainability principles. In this study will benefit from secondary sources. Within the scope of the research, companies that are in compliance with the GRI G-4 reporting standards have been included in the sustainability reports, both inside and outside the sustainability index determined every year by Borsa Istanbul. Within this scope, 17 firms from 44 firms in index, 22 companies from 25 firms out of index that have recently published reports from outside the index have been included in the study.
The results of the study suggest that firms in the index are highly sensitive to the environment.
Expected contribution of work; can be evaluated as a firm and contributing to society. Contribution to the firm; can be expressed as the absence of the firms in the periphery that are not in the index and want to be included in the index. The collective contribution can be expressed as a general awareness of the sensitivities of companies towards the environment.