SÜRDÜRÜLEBİLİRLİK RAPORLAMASI VE FİRMA PERFORMANSI: BIST SÜRDÜRÜLEBİLİRLİK ENDEKSİ ÜZERİNE BİR UYGULAMA.

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. Stakeholders follow not only the financial data of companies but also their sustainability activities. Studies indicate that companies that attach importance to sustainability are seen as valuable by investors. This has increased the research that affects the relationship between sustainability reporting and firm performance. The purpose of this study is to empirically examine whether the financial performance indicators of companies have an effect on publishing sustainability reports. The variables of Return on Assets, Return on Equity, Net Profit Margin, Size and Financial Leverage were used as the financial performance indicator. 351 firm/year data between the years 2014-2021 of 44 firms included in the BIST Sustainability Index was used. The effect of the variables in publishing sustainability report was analyzed with logistic regression method, which is used when the dependent variable is categorical. The results indicate that variables other than size do not have a significant effect, but companies tend to publish sustainability reports as their financial size increases. [ABSTRACT FROM AUTHOR]