Author :
Abstract
Finansal piyasaların temel unsurlarından ilk sırasında yer alan bankalar, günümüzde sadece verimli ve etkin işlemlerini yapmaları çevreye ve ekonomiye yeterli olamamaktadır. Bankalar; ekolojik dengeler, iklim değişikliği, karbon salınımını durdurabilme gibi çevre dostu konularda dolaylı olarak müdahalede bulunabilmektedirler. Bu bağlamda sürdürülebilir bankacılık önemlidir. Borsa İstanbul’da (BIST), 4 Kasım 2014 tarihinden bu yana BIST Sürdürülebilirlik Endeksi (XUSRD) hesaplamaktadır. Çalışmada BIST Sürdürülebilirlik Endeksinde yer almaya hak kazanmış dokuz banka yer almaktadır. Bu bankalardan Albaraka Türk. 01.11.2019 tarihinde endekse giren son bankadır. Bu nedenle çalışma 2020-2022 tarihleri arasında iki yılı kapsayan bir periyotta performansları değerlendirilmiştir. Çalışmanın analizinde finansal oranlardan beş ölçüt belirlenmiştir ve değerlendirmede Çok Kriterli Karar Verme (ÇKKV) yöntemlerinden olan WEDBA (Weighted Euclidean Distance Based Approach) yöntemi entropi yöntemiyle birleştirilmiş uygulamasından yararlanılmıştır. Çalışmada, incelenen bankaların değerlendirilmesinde kullanılan kriterlerin ağırlıkları entropi yöntemi ile hesaplanmıştır. Çalışma sonunda değerlendirilen kriterlere göre BİST sürdürülebilir endekste yer alan bankaların performans sıralaması incelenen dönem için elde edilmiştir.
Keywords
Abstract
Banks, among the first essential elements of financial markets, are not adequate for the environment and the economy anymore as they carry out efficient and effective transactions. Banks can indirectly intervene in environmentally friendly issues such as ecological balances, climate change, and stopping carbon emissions. In this context, sustainable banking is important. Borsa Istanbul (BIST) has been calculating the BIST Sustainability Index (XUSRD) since November 4, 2014. The study includes nine banks that are eligible to be included in the BIST Sustainability Index. One of these banks is Albaraka Turk. It was the last bank to enter the index on 01.11.2019. For this reason, the study evaluated the performance in two years between 2020-2022. In the analysis of the study, five criteria from financial ratios were determined. In the evaluation, the WEDBA (Weighted Euclidean Distance Based Approach) method was applied, which is one of the Multi-Criteria Decision Making (MCDM) methods, combined with the entropy method. In the study, the weights of the criteria used to evaluate the banks were calculated by the entropy method. According to the criteria evaluated at the end of the study, the performance ranking of the banks included in the BIST sustainable index was obtained for the period examined.
Keywords
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