Türki̇ye’de Faali̇yet Gösteren Geleneksel Bankalar Ve Katilim Bankalarinin Sürdürülebi̇li̇rli̇k Açisindan Karşilaştirilmasi

Şendurur, Utku; Temelli, Fatma

doi:10.31460/mbdd.344785

Cited by 11 publications

(5 citation statements)

References 13 publications

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“…In 2016, sustainability scores in social and environmental parts were determined in the annual reports of the relevant banks and with the help of multiple regression analysis, the relationship between sustainability scores and the identified variables was examined. In the study, no significant relationship was detected between ownership structure and country of origin, and sustainability scores (Şendurur and Temelli, 2018).…”

Section: Literature Reviewmentioning

confidence: 60%

Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Zeytinoğlu

Tumpach

2023

OPUS Toplum Araştırmaları Dergisi

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The study aimed to determine the extent to which sustainability issues are disclosed by banks operating in Slovakia and Turkey between 2019 and 2021 and whether there is a significant difference in the level of information disclosed within the scope of sustainability between countries and years. To determine the level of disclosure of sustainability information, firstly, content analysis was conducted within the scope of GRI4. Then, a two-way ANOVA test was applied to determine the statistical differences between countries and years in terms of the level of information disclosure. According to the results of the study, the highest level of disclosure for banks in Slovakia and Turkey was for general standards information, while the lowest level of disclosure was for environmental information. In addition, significant differences were determined in terms of reporting across both years and countries. The disclosure score for countries has shown a steady but small increase over the years. In addition, the information disclosure scores of the countries were close to each other, especially for 2019 and 2020, and there were no major differences. This research contributes to the literature by comparatively presenting the level of sustainability reporting of large-scale commercial banks in the banking sector of two countries within the scope of the GRI Financial Services Sector disclosure index.

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Section: Literature Reviewmentioning

confidence: 60%

Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Zeytinoğlu

Tumpach

2023

OPUS Toplum Araştırmaları Dergisi

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“…Türkiye'de 2013 yılında sürdürülebilirlik raporu yayınlayan tüm bankaların verilerinin kullanıldığı çalışmada bankaların sürdürülebilirlik boyutları bazında aldıkları puanlar arasında belirgin bir fark olmadığı ortaya konulmuştur. Şendurur ve Temelli (2018), Türkiye'deki geleneksel ve katılım bankalarına ait 2016 yılı faaliyet raporlarında yer alan sosyal ve çevresel açıklamalarına bakarak hesapladıkları sürdürülebilirlik puanları ile aktif büyüklük, ülke menşei, sahiplik yapısı, kaldıraç oranı, likidite, kârlılık ve yaş değişkenleri arasındaki ilişkiyi incelemişlerdir.…”

Section: Kurumsal Sürdürülebilirlik Ve Finansal Performans İlişkisin...unclassified

Katılım Bankalarının Kurumsal Sürdürülebilirliklerini Etkileyen Finansal Performans Göstergelerinin İncelenmesi

AKBAŞ¹,

Kaya²

2022

Maliye Finans Yazıları

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“…According to the results of the study, there was a significant and positive relationship between the corporate social responsibility statements of the enterprises and the profitability ratios and liquidity ratios. Şendurur and Temelli (2018) determined the sustainability scores of traditional banks and participation banks and analysed the relationship between these scores in relation to size, country of origin, auditor type, leverage ratio, liquidity, profitability, and age, which were the independent variables of the study. The sustainability score was the dependent variable of the study.…”

Section: Literaturementioning

confidence: 99%

Relationship Between Sustainability Report, Financial Performance, and Ownership Structure: Research on The Turkish Banking Sector

Doğan¹

2021

ibr

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The financial statements of companies have been evaluated in financial performance analysis for many years. However, today, investors and business stakeholders, who want to invest in businesses, demand not only the information presented in financial statements, but also non-financial information to see future status and test whether it have a sustainable structure. In this context, the reporting of information on the economic, social, and environmental dimensions of businesses is possible through sustainability reporting. The purpose of this study is to reveal the sustainability scores of banks operating in the Turkish Banking sector. Another aim of the study is to determine the relationship between the sustainability score of banks, financial performance indicators, and ownership structure. In the study, the compliance scores of banks along with a sustainability report determined the framework of criteria for sustainability reports standardized by the GRI. From 2013-2018, the data of 10 banks that published sustainability reports in the Turkish Banking Sector were analysed. According to the results obtained from the research, the sustainability score of banks was not effective based on their financial performance. On the other hand, an increase in the shares of the largest shareholder capital caused a decrease in the sustainability scores of banks.

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Türki̇ye’de Faali̇yet Gösteren Geleneksel Bankalar Ve Katilim Bankalarinin Sürdürülebi̇li̇rli̇k Açisindan Karşilaştirilmasi

Cited by 11 publications

References 13 publications

Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Katılım Bankalarının Kurumsal Sürdürülebilirliklerini Etkileyen Finansal Performans Göstergelerinin İncelenmesi

Relationship Between Sustainability Report, Financial Performance, and Ownership Structure: Research on The Turkish Banking Sector

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