Kurumsal Sürdürülebilirlik Performansının Ölçümü İçin Çok Kriterli Bir Çerçeve: Henkel Örneği
DOI:
https://doi.org/10.7596/taksad.v1i4.85Keywords:
Çok kriterli karar verme, kurumsal sürdürülebilirlik, uzlaşık programlama, sürdürülebilirlik performansı, Multi-criteria decision making, corporate sustainability, compromise programing, sustainability performanceAbstract
Kurumsal Sürdürülebilirlik Performansının Ölçümü İçin Çok Kriterli Bir Çerçeve: Henkel Örneği*
Özet
Kurumsal sürdürülebilirlik performans ölçümü, kurumsal sürdürülebilirliğin çevresel, sosyal ve ekonomik yönlerini ele almayı amaçlamaktadır. Bu üç boyutun tek bir boyuta indirgenmesinde sorunlar ortaya çıkmaktadır. Çok kriterli karar verme yöntemleri, bu değişkenlerin birlikte değerlendirilmesi için kullanışlı bir çerçeve sunmaktadır. Bu çalışmada, çok kriterli karar verme yöntemlerinden uzlaşık programlama (compromise programing) çerçevesi kullanılarak Henkel firmasının kurumsal sürdürülebilirlik performansının değerlendirilmesi amaçlanmaktadır. Uygulamalı olan bu çalışmada veriler Henkel firmasının yıllık raporlarından temin edilmiştir. Ele alınan şirketin kurumsal yönetim performansı çevresel ve sosyal boyutlarıyla yıllara göre karşılaştırılmış ve sonuçta uzlaşık programlama yönteminin bu tür çalışmalarda kullanılması önerilmiştir.
Abstract
Measurement of corporate sustainability performance is focused on environmental, social and economic aspects of corporate sustainability. Therefore, it can be argued that it is not easy to reduce all dimensions of corporate sustainability in a unit. Multi-criteria decision making (MCDM) methods provide a useful framework for the evaluation of these variables together. Using “compromise programing (CP)”, one of the MCDM methods, this study aimed to assess the corporate sustainability performance. Data were acquired from Henkel Company’s annual reports. Environmental and social aspects of Henkel’s corporate sustainability are compared by years, and in conclusion, using CP model to evaluate corporate sustainability is proposed.
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