Girişimcilik açısından kurumsal sosyal sorumluluk ve finansal olmayan performans ilişkisi: Bilişim sektörü incelemesi
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Date
2022
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Düzce Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
İşletmelerin temel amaçlarından biri olan kar çok boyutlu olarak ele alınacak bir kavramdır. Finansal boyutları kadar finansal olmayan boyutları da vardır ve her ikisinin de oluşumuna etki eden faktörler vardır. Son yıllarda işletme yöneticilerinin üzerinde daha fazla durmaya başladıkları sosyal sorumluluk faaliyetleri de bu finansal olmayan faktörler içinde yer almaktadır. İşletmelerin finansal performanslarının ötesinde finansal olmayan performanslarının oluşumu üzerinde de sosyal sorumlulukların etkisi olacağı düşünülmektedir. Buradan yola çıkarak bu çalışmada işletmelerin gerçekleştirdiği kurumsal sosyal sorumluluk faaliyetlerinin finansal olmayan performansa etkileri değerlendirilmiştir. Ankara' da faaliyet gösteren bilişim sektörü işletmeleri çalışma evrenini oluşturmaktadır. Bu evrenden örnekleme seçilen sekiz işletmenin yöneticileri ile mülakatlar yapılarak birincil veriler toplanmıştır. Çalışmada öncelikle kurumsal performans ve finansal olmayan performans üzerinde durulmuş ve daha sonra kurumsal sosyal sorumluluk kavramı incelenmiştir. Örneklemden elde edilen bulgulara ve literatür taramasına dayalı olarak işletmelerin yürüttükleri sosyal sorumluluk faaliyetleri bu faaliyetlerin gerçekleştirilme nedenleri ile sosyal sorumluluk faaliyetlerinin finansal olmayan performans ile ilişkileri incelenmiştir. Araştırma sonucunda, katılımcı görüşleri dikkate alındığında sosyal sorumluluk faaliyetlerini hem finansal sonuçları hem de finansal olmayan sonuçları bağlamında önemli bulunmaktadırlar. İşletmelerin toplumsal farkındalık ile yürüttükleri sosyal sorumluluk faaliyetlerinin özellikle kurumsal sürdürülebilirlik için çok önemsendiği görülmüştür. İşletmelerin itibar, prestij ve marka bilinirliği ve daha birçok konuya katkı sağlaması açısından kurumsal sosyal sorumluluk faaliyetlerini gerçekleştirdikleri görülmüştür. Katılımcılar kurumsal sosyal sorumluluk faaliyetlerinin işletme içi ve işletme dışı paydaşlar ile iş birliğine dayalı yapılması gerektiğini belirtmiştir. Bunun dışında sosyal sorumlulukların bir maliyeti olduğunu ve bu sebeple planlı çalışmalar yapılarak bütçe ayrılması gerektiğini de belirtmişlerdir. Son olarak kurumsal sosyal sorumlulukların finansal etkileri kadar finansal olmayan etkileri olduğunu da belirten katılımcılar en yaygın finansal olmayan etkiyi, kurumsal itibar, yeni müşteri kazanma, şirket ortaklıkları sağlama, çalışan motivasyonunu artırma, özellikle yetenekli çalışanlarda kurumsal aidiyet sağlama şeklinde ifade etmişlerdir.
Profit, which is one of the main purposes of businesses, is a concept that will be handled multidimensionally. There are also non-financial dimensions as well as financial dimensions, and there are factors that affect the formation of both. Social responsibility activities, on which business managers have begun to focus more in recent years, are also included in these non-financial factors. It is thought that social responsibilities will have an impact on the formation of non-financial performances of businesses beyond their financial performance. From this point of view, in this study, the effects of corporate social responsibility activities carried out by enterprises on non-financial performance were evaluated. The IT sector enterprises operating in Ankara constitute the working universe. Primary data were collected by interviewing the managers of eight enterprises selected as sampling from this universe. In the study, first of all, corporate performance and non-financial performance were emphasized, and then the concept of corporate social responsibility was examined. Based on the findings obtained from the sample and the literature review, the social responsibility activities carried out by the enterprises, the reasons for the realization of these activities, and the relationship between social responsibility activities and non-financial performance were examined. As a result of the research, considering the opinions of the participants, they consider social responsibility activities important in terms of both financial results and non-financial results. It has been observed that social responsibility activities carried out by businesses with social awareness are particularly important for corporate sustainability. It has been observed that businesses carry out corporate social responsibility activities in terms of contributing to reputation, prestige and brand awareness and many other issues. Participants stated that corporate social responsibility activities should be based on cooperation with internal and external stakeholders. Apart from this, they also stated that social responsibilities have a cost and therefore a budget should be allocated by making planned studies. Finally, the participants, who stated that corporate social responsibilities have non-financial effects as well as financial ones, stated that the most common non-financial effects are corporate reputation, gaining new customers, providing company partnerships, increasing employee motivation, and providing corporate belonging, especially among talented employees.
Profit, which is one of the main purposes of businesses, is a concept that will be handled multidimensionally. There are also non-financial dimensions as well as financial dimensions, and there are factors that affect the formation of both. Social responsibility activities, on which business managers have begun to focus more in recent years, are also included in these non-financial factors. It is thought that social responsibilities will have an impact on the formation of non-financial performances of businesses beyond their financial performance. From this point of view, in this study, the effects of corporate social responsibility activities carried out by enterprises on non-financial performance were evaluated. The IT sector enterprises operating in Ankara constitute the working universe. Primary data were collected by interviewing the managers of eight enterprises selected as sampling from this universe. In the study, first of all, corporate performance and non-financial performance were emphasized, and then the concept of corporate social responsibility was examined. Based on the findings obtained from the sample and the literature review, the social responsibility activities carried out by the enterprises, the reasons for the realization of these activities, and the relationship between social responsibility activities and non-financial performance were examined. As a result of the research, considering the opinions of the participants, they consider social responsibility activities important in terms of both financial results and non-financial results. It has been observed that social responsibility activities carried out by businesses with social awareness are particularly important for corporate sustainability. It has been observed that businesses carry out corporate social responsibility activities in terms of contributing to reputation, prestige and brand awareness and many other issues. Participants stated that corporate social responsibility activities should be based on cooperation with internal and external stakeholders. Apart from this, they also stated that social responsibilities have a cost and therefore a budget should be allocated by making planned studies. Finally, the participants, who stated that corporate social responsibilities have non-financial effects as well as financial ones, stated that the most common non-financial effects are corporate reputation, gaining new customers, providing company partnerships, increasing employee motivation, and providing corporate belonging, especially among talented employees.
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Keywords
İşletme, Business Administration, Bilişim, Informatics, Performans, Performance, Sorumluluk, Responsibility, Sosyal, Social
