Özet:

A sense of economic-oriented growth that does not observe the natural balance and social development sufficiently is environmental pollution, global climate change, deforestation, poverty, etc. It caused a lot of problems. The concept of sustainable development has emerged, taking into account the environmental, social and economic dimensions to tackle these problems that threaten the continuity of life. To ensure sustainability, all life-building systems need to work on the basis of sustainability. In this context, it is critical to reveal the consequences and effects of the principles of sustainability of the products produced by creating value and the needs of humans. This study is aimed at determining the financial performance of companies listed in the Borsa Istanbul 100 Index whether they are included in the sustainability index. In the analysis of this effect, many criteria decision making techniques have been used by Entropi and TOPSIS. In determining the financial performance of the companies, five criteria have been used: currency rate, profit per share, pre-tax profit, self-resource profitability and active profitability. The results of the analyses were found that the companies in the BIST Sustainability Index did not have a clear difference between them compared to those not included, they did not have a better financial performance.

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