Abstract:

The increasing importance of today’s sustainability concept comes to us as a concept that is closely related to operating in the private sector and the public sector. Corporate sustainability is the business strategies that enable and stakeholders to their goals, as well as the preservation and development of natural resources that will need in the future. With the gain of importance and development of the sustainability concept, investors who will now make investment decisions take investment decisions taking into account the social responsibility and environmental factors of the enterprises not only with the data in the financial reports, but also with the time of the month. The purpose of the work in this context is to reveal the relationship between the sustainability activities of the enterprises and the company’s value. Method - Regression Analysis has been used to identify the relationship between business sustainability activities and company value. The study’s data set constitutes the 2018 data of 100 operating in Borsa Istanbul (BIST). Results - Regression analysis has found no meaningful relationship between the sustainability activities of the enterprises and the company’s value. Debate - As the reason for the analysis is not possible to find a meaningful relationship; it can be interpreted that in Turkey the society, investors and business stakeholders don’t pay as much attention to the corporate sustainability approach.

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