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Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index

2016
Sustainability accounting and reporting can be considered as a complement to financial accounting. When used together, financial information and sustainability information can provide a complete view of the performance and value creation of a corporation. Sustainability consists of three dimensions: economic, environmental and social.
Gulsah Atagan
openaire   +3 more sources

Investors' Reactions to the Announcement of New Constituents of BIST Sustainability Index

2017
This study investigates the reaction of investors to the announcement of firms included in BIST Sustainability Index. Stock returns of BIST 50 firms, which are also constituents of BIST Sustainability Index, with those of BIST 50 firms that could not qualify for inclusion in BIST Sustainability Index, are compared.
Levent Çıtak, Veli Akel, Ersan Ersoy
openaire   +2 more sources

Sustainable Supply Chain Management and Application of BIST Sustainability Index

2022
Sustainability is a new concept that emerged in many fields in the recent years. Especially in the last few years, sustainability has been among the issues that attracts the attention of the countries, companies and academics. Sustainability is the effective use of resources to meet the present needs of the world in order to avoid problems in meeting ...
Desticioglu, Beste, ÖZYÖRÜK, BAHAR
openaire   +2 more sources

The Effects of Renewable Energy Consumption on Financial Performance: An Explainable Artificial Intelligence (XAI)-Based Research on the BIST Sustainability Index

International Journal of Energy Economics and Policy
The main purpose of this study is to analyze the relation between renewable energy consumption and the financial performance of businesses included in the Borsa Istanbul (BIST) Sustainability Index using the Explainable Artificial Intelligence (XAI ...
Ahmet Çankal, Demet Ever
semanticscholar   +1 more source

Evaluating Financial Performance with SPC-LOPCOW-AROMAN Hybrid Methodology: A Case Study for Firms Listed in BIST Sustainability Index

Knowledge and Decision Systems with Applications
By periodically analysing financial performance, manufacturing companies can enhance their operational efficiency, manage risks effectively, make strategic decisions, maintain a competitive advantage, ensure sustainability, and promote good corporate ...
Deniz Durdu
semanticscholar   +1 more source

Financial Analysis of Non-Metallic Mineral Products Companies in the BIST Sustainability Index Using Pythagorean Fuzzy TOPSIS

Bitlis Eren Üniversitesi Fen Bilimleri Dergisi
The aim of this study is to analyze the financial status of stocks from six companies within the non-metallic mineral products sector of the Borsa Istanbul (BIST) Sustainability Index.
Busra Meniz
semanticscholar   +1 more source

Sustainability Reporting and Firm Performance: An Implementation on BIST Sustainability Index

2022
Global awareness of damage to nature has increased over the years as a result of the reflections of the technological developments in the production sector. Firms have started to prepare sustainability reports that include social and environmental issues apart from economic reports.
DAĞISTANLI, Hakan Ayhan   +1 more
openaire   +1 more source

Carbon Emissions and Firm Profitability: A SHAP and ALE-Based XAI Approach on the BIST Sustainability Index

Indonesian Journal of Sustainability Accounting and Management
The primary objective of this study is to examine the relationship between carbon emissions and firm profitability using Explainable Artificial Intelligence (XAI) methods.
Demet Ever, Ahmet Çankal
semanticscholar   +1 more source

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