Kurumsal Sosyal Sorumluluk Kavramının Karlılık İle İlişkisi Üzerine Bir Çalışma: Bist 100 Örneği
A Study on the Relationship Between Social Responsibility and Profitability: Bist 100 Sample

Summary/Abstract: Today, the globalizing World forces to companies to take into account the needs and demands of society and to adopt the concept of serving the environment as an open system with the effects of rapid developments and changes in the fields of information and communication. Corporate Social Responsibility (CSR) refers to the responsibility of the companies for their influence on the society, as defined by the EU Commission. Companies can fulfill their social responsibilities by incorporating social and environmental elements, ethical values, consumer and human rights issues into their business strategies and operations in accordance with the law. However, in recent years, social responsibility activities of companies have become increasingly widespread. However, it is not clear to what extent social responsibility activities have realized the expectations of the companies and the society. In this study, it is examined whether the revenue of companies and the expectation of increase of profits have been realized as a result of social responsibility activities. In this direction, the financial tables of the companies that took place between 2009-2016 in BIST 100 index were examined. And the effects of social responsibility on the companies were investigated by regression analysis.

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