Akademik Veri Yönetim Sistemi
Green Energy and Technology, Springer International Publishing Ag, ss.115-124, 2026
Nowadays, the concept of sustainability is gaining importance day by day and companies have many responsibilities in this regard. Sustainability is not limited to environmental criteria alone. Sustainability is divided into environmental, financial, and social branches, and these branches have certain criteria. In this study, the environmental and financial sustainability data of ten companies traded in the Borsa Istanbul Sustainability Index for 2018–2022 were compiled and then processed with the entropy method and a weighting calculation was made. Data of companies were taken from sustainability reports and integrated reports. Environmental sustainability data of companies are total energy consumption, total water consumption, amount of recycled waste, total amount of waste, total greenhouse gas emissions, and R&D expenditures. Financial sustainability data are sales revenue, operating profit, net profit, total assets, equity capital, and R&D expenses. With R&D expenditures being included in both branches, the importance that companies attach to financial and environmental criteria in their sustainability processes can be compared. As a result of the study, it is seen that the criterion with the highest importance among the environmental sustainability criteria is total greenhouse gas emissions, followed by R&D expenditures. For financial sustainability criteria, net profit has the highest weight. Net profit is followed by operating profit, sales revenue, and R&D expenses, respectively. Of course, the importance of R&D activities for our world and companies to have more environmentally friendly and sustainable conditions is obvious. In addition, the importance of companies having the necessary financial conditions to achieve the necessary sustainable green transformation also emerges as a result of this study. Thus, the importance of financial institutions supporting sustainable green transformation comes to light.