scholarly journals Kurumsal Sürdürülebilirlik Ölçümü İçin AHP ve TOPSIS Yöntemlerinin Kullanılması: Bankacılık Sektörü Üzerine Bir Uygulama (Usage of AHP and TOPSIS Methods for Corporate Sustainability Measurement: An Application Regarding Banking Sector)

2020 ◽  
Vol 12 (4) ◽  
pp. 4166-4183
Author(s):  
Ceren Oral ◽  
Sinem Geçdoğan
Keyword(s):  
Banking Sector ◽  
Corporate Sustainability ◽  
Sustainability Measurement

Corporate sustainability measurement based on entropy weight and TOPSIS

2017 ◽  
Vol 25 (3) ◽  
pp. 391-413 ◽  
Author(s):  
Guler Aras ◽  
Nuray Tezcan ◽  
Ozlem Kutlu Furtuna ◽  
Evrim Hacioglu Kazak
Keyword(s):  
Content Analysis ◽  
Banking Sector ◽  
Corporate Sustainability ◽  
Time Span ◽  
Economic Dimension ◽  
Content Type ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
Sustainability Reports ◽  
Sustainability Measurement

Purpose The purpose of this paper is to measure Garanti Bank’s corporate sustainability performance along with the main indicators of economic, social and environmental factors, taking into consideration of the governance indicators. Design/methodology/approach Recent global economic developments indicate that the main corporate sustainability indicators of economic, environmental and social factors are insufficient for the sustainability practices of the companies. Along with these indicators, a good administrative structure should be evaluated as a whole to measure the sustainability performance. For measuring corporate sustainability performance of the bank along with the economic, environmental, social and governance dimensions of corporate sustainability, content analysis, entropy and technique for order preference by similarity to ideal solution (TOPSIS) methods are used with a total of four corporate sustainability reports published by Garanti Bank within the period of 2010-2014. Findings The results depict that the sustainability performance of Garanti Bank tends to increase during the time span. Among all dimensions, economic dimension has the highest impact on overall sustainability performance, as it has the highest weight in entropy. On contrary, governance dimension has the lowest impact on overall performance. Research limitations/implications This paper has implications in enhancing the understanding of corporate sustainability measurement both using content analysis, and TOPSIS particularly in a developing country, although it is limited by the size of the corporate sustainability reports and time span. Originality/value This paper attempts to reveal an emerging banking sector specific corporate sustainability materiality. This is the first study in Turkey which includes both qualitative and quantitative data analysis techniques considering the content analysis and TOPSIS.

Corporate Sustainability Indicators In Banking Sector

2014 ◽  
Vol 1 (1) ◽  
pp. 581-584
Author(s):  
Dumitrascu Mihaela ◽  
Ileana Ciutacu ◽  
Iulian Vasile Săvulescu
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Banking Sector ◽  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Group Level ◽  
Industry Sector ◽  
Sustainability Reports

AbstractThe purpose of this paper is to see the situation regarding the indicators from the Sustainability Reports. For this we use a qualitative research, a content analysis of these reports. Our sample is composed by the banks that develop their activity in our country for which we analysed the last year reports at group level. We choose only an industry sector to obtain the homogeneity of the sample. The findings reveal a number of 86 indicators, which were used in these reports. We analyzed the Global Reporting Initiative (GRI) indicators used by 12 companies. The most reported indicators are EN4, EN8, LA1, LA10, while the last reported indicators are E5, E10 E13 E15, EN20, EN21, EN23, EN27, HR9, HR10 The results obtained are important for future research in this area, for both managers and researchers.

Corporate sustainability and financial performance of Chinese banks

2017 ◽  
Vol 8 (3) ◽  
pp. 358-385 ◽  
Author(s):  
Olaf Weber
Keyword(s):  
Financial Performance ◽  
Banking Sector ◽  
Corporate Social Performance ◽  
Positive Impact ◽  
Social Performance ◽  
Corporate Sustainability ◽  
Credit Policy ◽  
Content Type ◽  
Sustainability Performance ◽  
Chinese Banks

Purpose This paper analyzes the connection between the sustainability performance of Chinese banks and their financial indicators to explore whether sustainability regulations can be implemented without decreasing the financial performance of the banking sector. Design/methodology/approach The study examined reports and websites of Chinese banks, categorized different corporate sustainability aspects and conducted panel regression and Granger causality to analyze cause and effect variables. Findings The environmental and social performance of Chinese banks increased significantly between 2009 and 2013. Furthermore, a bi-directional causality between financial performance and sustainability performance of Chinese banks has been found. Based on institutional theory, this interaction may be influenced by the Chinese Green Credit Policy. Research limitations/implications The findings suggest that corporate sustainability performance and financial performance are not a trade-off but correlate positively. Further research is needed to analyze the effect of financial regulations, such as the Chinese Green Credit Policy. Practical implications According to the good management theory by Waddock and Graves (1997) that claims a positive impact of corporate social performance on financial performance, Chinese banks can invest in corporate sustainability to increase their financial success and re-invest parts of the additional returns – also called slack resources – in sustainability activities. Social implications Chinese banks are able to influence the economy to become greener and less polluting without sacrificing financial returns. Originality/value This is the first study to explore the sustainability performance of Chinese banks, including their products and services.

scholarly journals SUSTAINABLE HUMAN RESOURCES MANAGEMENT IN THE POSTAL SECTOR – EMPLOYEE ENGAGEMENT

2020 ◽  
Vol 15 (1) ◽  
pp. 82-90
Author(s):  
Mariana Strenitzerová ◽  
Katarína Štalmachová
Keyword(s):  
Sustainable Development ◽  
Employee Engagement ◽  
Sustainable Development Goals ◽  
Human Resources Management ◽  
Corporate Sustainability ◽  
The Sustainable Development ◽  
Leading Position ◽  
Development Goals ◽  
Sustainability Measurement ◽  
Postal Sector

The postal sector has a leading position and many innovations in global corporate sustainability. Thanks to the success of the Environmental Measurement and Monitoring System (EMMS), the sector is considered a pioneer in carbon management. In order to maintain this position, the program must extend and align its program and goals with the Sustainable Development Goals (SDG). 19 postal companies, as program stakeholders, launched the next phase of the program - The Sustainability Measurement and Management System (SMMS). In response, many postal companies have already set strategies and started working on topics that support sustainable development goals. The paper presents best practices of postal companies in meeting the sustainable development goals.

scholarly journals Evaluation of the socioeconomic and environmental sustainability of banking institutions in Brazil using the Analytic Hierarchy Process with ratings approach

2021 ◽  
Vol 28 (3) ◽  
Author(s):  
Igor Laguna Vieira ◽  
Luis Alberto Duncan Rangel ◽  
Elmo Rodrigues da Silva ◽  
Luiz Carlos De Martini Junior
Keyword(s):  
Analytic Hierarchy Process ◽  
Environmental Sustainability ◽  
Banking Sector ◽  
Corporate Sustainability ◽  
Global Reporting Initiative ◽  
Analytic Hierarchy ◽  
Banking Institutions ◽  
Sustainability Reports ◽  
The Analytic Hierarchy Process ◽  
Hierarchy Process

Abstract: Large banking institutions play an important role in sustainable development, especially owing to their size and capillarity. Therefore, the objective of this study is to compare sustainability indicators (economic, environmental, and social) published in the reports of some of these institutions that operate in the Brazilian market. The four banks selected for this study were the ones that published their sustainability reports in the 2017 Global Reporting Initiative standard, and that comprised the portfolio of the Corporate Sustainability Index, promoted by “Brasil, Bolsa e Balcão,” in 2018. These banks were Banco do Brasil, Bradesco, Itaú, and Santander. The analytic hierarchy process (AHP) with the use of ratings was used to carry out the research. After elaborating on the hierarchical structure of the problem, specialists, who were researchers in the field of sustainability, were required to weigh the degree of relevance of each of the indicators analyzed in this study. A ranking of the selected banks was then obtained in relation to their sustainability performances, which was based on the weights given to each indicator and the data available in the sustainability reports of each institution investigated. The banks were ranked in the following order: Itaú, Santander, Bradesco, and Banco do Brasil. The results of this study showed that there is room for evolution in relation to sustainability, mainly in the social department, in the banking sector. The AHP method with the use of ratings proved to be efficient, especially because it allowed for the weighing of the evaluation criteria and sub-criteria; this proved the usefulness of the method in comparing companies with regard to their sustainability performance.

scholarly journals Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks

2017 ◽  
Vol 8 (3) ◽  
pp. 111-118 ◽  
Author(s):  
Nyiko D. Mchavi ◽  
Collins C. Ngwakwe
Keyword(s):  
South African ◽  
Banking Sector ◽  
Corporate Sustainability ◽  
External Pressure ◽  
Secondary Source ◽  
Environmental Disclosure ◽  
Environmental Pressure ◽  
Sustainability Disclosure ◽  
Sustainability Reports

This research evaluates the role of environmental pressure on the extend of environmental disclosure of South African banks. Although much research on corporate sustainability disclosure exists, this research is unique since little of the previous research in South Africa has given a closer examination of environmental pressure implication on the banking sector environmental disclosure. Research data were collected from secondary source, which are available from the sustainability reports of the sample of banks. Data were arranged and analyzed by means of the panel data multiple regression. Findings from the analysis showed that none of the seven environmental pressure variables had a significant relationship with banks’ environmental disclosure, which confirms assertion in the literature that banks are not much concerned with environmental issues. In conclusion, the research made some recommendations, which include that future researchers should expand the number of banks by including other financial institutions. Additionally, more research should be conducted to ascertain why external pressure is not very effective in motivating banks’ environmental disclosure as found in this study. Hence, the suggested question for further research is “what motivates bank’s environmental disclosure” and “do banks internalize or externalize their environmental costs”.

scholarly journals The Influence of Innovation on Corporate Sustainability in the International Banking Industry

2019 ◽  
Vol 11 (11) ◽  
pp. 3210 ◽  
Author(s):  
Francisco Javier Forcadell ◽  
Elisa Aracil ◽  
Fernando Úbeda
Keyword(s):  
Sustainable Development ◽  
Conceptual Framework ◽  
Banking Sector ◽  
Banking Industry ◽  
Corporate Sustainability ◽  
Service Innovation ◽  
Innovation Performance ◽  
International Banking ◽  
Large Sample

We empirically explore the innovation and corporate sustainability link using a large sample of worldwide banks for the period 2003–2016. Our results suggest that service innovation performance enhances the banking industry’s corporate sustainability. In addition, we contribute by proposing a conceptual framework for understanding the link between innovation performance and corporate sustainability in the banking industry. The framework consists of three underlying dimensions—the antecedents of innovation performance, the specific innovation performance initiatives, and how these initiatives are converted into improved corporate sustainability. Our findings provide insights for academics and practitioners on the dynamics between service innovation performance and corporate sustainability in the banking sector. Further, due to the intermediation role of banks in the economy, their evolution towards sustainable banking constitutes a lever for sustainability across other industries and overall sustainable development.

scholarly journals Sustainable Evolution for Global Business: A Synthetic Review of the Literature

2016 ◽  
Vol 6 (1) ◽  
pp. 1 ◽  
Author(s):  
S. J. Chang
Keyword(s):  
Corporate Sustainability ◽  
Theoretical Development ◽  
Large Set ◽  
Business And Society ◽  
Global Business ◽  
Business Sustainability ◽  
The Public ◽  
Sustainability Issue ◽  
Sustainability Measurement ◽  
Definition Of

<p>This paper reviews the recent literature on business sustainability. While it is almost impossible to give a universally agreeable definition of “sustainability” due to its scope, depth, and inclusive nature, this paper reviews a fairly large set of research efforts, both empirical and normative, that examine the sustainability issue in regards to the theoretical development, the interface between business and society, the interrelationships among firms, markets, and the public interest, sustainability measurement and assessment, as well as the changes, developments, and evolution in recent years along those lines. The uniqueness of the study is to review the literature by following the developmental and evolutionary sequences in business sustainability in order to shed light on how the concept of corporate sustainability has evolved from the traditional shareholders-focused neoclassical view and how it is advanced from the ideas of environmentalism, stakeholder theory, and CSR.</p>

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