Evaluation of the Companies in the BIST100 Index According to Their Corporate Social Responsibility

Nowadays, profitability of a business in its financial reports is not sufficient for the sustainability of the business. Internal and external stakeholders want to test the sustainability of the business by taking into account the company's social responsibility and environmental awareness. It is among the requirements of the Corporate Governance Principles that the companies publish their annual activity reports and include social responsibility activities in the report. The companies listed in BIST100 index are responsible for implementing the Corporate Governance Principles. Accordingly, the aim of this study was to examine the corporate web pages of the companies included in the BIST100 index in terms of Corporate Social Responsibility (CSR) practices. For this purpose, 100 companies in BIST100 index were firstly reviewed based on their activity reports and then corporate web pages were examined in terms of CSR projects. Data were collected and analyzed using content analysis method. According to the results of the study, only 43 companies among 100 companies have included CSR practices in both activity reports and corporate web pages. These businesses have generally chosen children and young people as the target group for CSR applications. CSR implementations were mostly carried out in the field of education. In CSR applications, most of the businesses preferred volunteering, philanthropy and sponsorship activities. On the other hand, it has been found that Cause Related Marketing (CRM) is the least preferred CSR application among those companies. As a result of the study, it has been determined that the businesses which are expected to be institutionalized in BIST100 index are not using the web pages effectively as an effective way to publicize their Corporate Social Responsibility activities that increase the awareness, respectability and reliability of the company in the society.


BIST100 Index, corporate social responsibility, CSR, business web pages

Sayfa Sayısı: 1011-1033
Tam Metin:
Turkish Studies-Economics,Finance,Politics
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