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BIST SURDURULEBiLiRLiK ENDEKSiNDE YER ALAN FiRMALARIN ETiK KODLARINA NASIL YAPILANDIGINA iUSKiN BiR ARASTIRMA

HOW ETHICAL CODES FORM AMONG BIST SUSTAINABILITY INDEXED FIRMS

Journal Name:

  • Muhasebe ve Vergi Uygulamaları Dergisi

Publication Year:

  • 2016

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Nowadays, business ethics have gained significant attentionin the related literature, even for managers and academics. Business ethics can be defined as a corporate way of acting or operating under a framework of what is right for the stakeholder in which lacks of ethical standards among industries generate avitiating effect on the economic and behavioural balance of society.In the related literature, a business'sethics as well as its code of conduct is primarily associated with corporate governance principlesand sustainable development issues. However, the type, format and context of a code of conduct have not been adequatelyanalysedamong firms where there are some legal regulations or obligations that exist within stock exc¬hange markets or where corporate governance reports must be disclosed. In this scope, the aim of this study was to investigate the components and the context of the ethical codesof 15Turkish firms that are indexed on the Borsa Istanbul (BIST) Sustainability Index.The findings show that Turkish firms are aware of ethical behaviours and are concerned aboutthis issue. The scope of the ethical codes of the Turkish firms is primarily focused on protecting the firm and its assets but not society. Most code issues that are discussed consist of conflicts of interest followed by acceptance bribery, relationships with competitors and employee health and safety. Other detailed findings are also provided in the results section.
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Abstract (Original Language): 
ij etigi ve etik kodlar son gunlerde gerek yoneticiler gerekse akademisyen-ler tarafindan ilgi duyulan bir konu bajligi haline gelmijtir. ij etigi kavrami, ij dunyasinda etige uygun davranij bifimin gelijtirilmemesi durumunda yajanacak toplumsal ve ekonomik dengesizlikler ve sorunlara vurgu yapi-larak, ijletmelerin aldiklari kararlarada, yuruttukleri faaliyetlerde paydaj faydasini ya da refahini dikkate alan falijma bifimini belirleyen davranij kaliplari ya da standartlari olarak tanimlanabilmektedir. ij etigi yazini in-celendiginde kavramin ya da jirketlerin etik kodlarinin kurumsal yonetim ilkeleri ve surdurulebilirlik kavramlari ile ilijkilendirilerek tanimlandigi go-rulmektedir. Bu kapsamda ozellikle sermaye piyasalari duzenleme kurulla-ri tarafindan kurumsal yonetim uyum raporlarinda, ijletmelerden zorun-luya da ihtiyari yukumluluk olarak etik kodlarin olujturulmasi istenmekle birlikte, ilgili yazinda jirketlerin olujturduklari etik kodlarin bifimi ve iferi-gi hakkinda yeterli sayida falijma bulunmamaktadir. Yazindaki bu kisittan haraketle, bu falijmada Borsa istanbul (BIST) Surdurulebilirlik Endeksinde yer alan 15 firmanin etik kodlari iferik ve kapsam afisindan incelenmijtir. Arajtirma bulgulari, Turk firmalarinin etik ve etik davranij konularinda far-kindaliklarinin oldugunu, ancak ilgili etik kodlarin toplumsal fayda yerine jirket varliklarinin ve itibarinin korunmasi odaginda yapilandigini goster-mektedir. incelenen etik kodlarda agirlikli olarak fikar fatijmasi, rujvet ve diger odemelerin kabulu, rakiplerle ilijkiler ve falijan guvenligi ve saglig gibi konu bajliklarinin on plana fiktigi tespit edilmijtir. falijma kapsamin-da eldeedilen diger bulgular, arajtirmanin sonuf bolumunde detayli olarak tartijilmaktadir.
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  • Turkish

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