ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM (ÇSYK) RAPORLAMASI FİNANSAL OLARAK FAYDALI MIDIR? TÜRKİYE ÖRNEĞİ

Sustainability reporting is attracting widespread interest as humanity exposed to risks related climate change and overexploitation of limited resources. Accordingly, many authorities have been still are encouraging companies disclose sustainability information for the purpose increasing transparency accountability in capital markets thereby ensuring stakeholder trust. However, irregularity nature non-financial cast doubt on usefulness Environmental, Social Governance (ESG) disclosure. The objective this study investigate impact financial performance. Panel regression tests were applied listed Borsa Istanbul Metal Products Machinery Index throughout 2009-2018 paper. As a result, no statistically significant relationship was found between disclosure