Çevresel Performans Kapsaminda Sürdürülebi̇li̇r Katma Değeri̇n Ölçülmesi̇: Bist Sürdürülebi̇li̇rli̇k Endeksi̇ Şi̇rketleri̇ne Yöneli̇k Bi̇r Uygulama

Abstract

The aim of the study is to measure the sustainable value added created by companies by spending environmental resources. For this purpose, three enviromental resources were selected: water, energy, and CO2. The amount of consumption of these three environmental resources has been investigated. The study covers the years 2017, 2018 and 2019 of 10 companies listed in the BIST Sustainability Index and operating in the manufacturing sector. With these data, the sustainable added value calculated with the opportunity cost-based approach and the contribution levels of companies to sustainability are revealed. These method and results can be a guide in measuring and understanding the contributions of companies to sustainability.