Özet:

Corporate social responsibility activities, which have become important for businesses day by day, has become a necessity for businesses to be sensitive to the understanding of sustainability in order to sustain their existence, rather than being voluntary. In this study, It has been worked on the Migros A.Ş. and Boyner A.Ş. in the large retailing sector which is one of the sectors traded in Borsa Istanbul. In the study, analyzes were carried out by considering the corporate social responsibility statements as independent variables from the activity reports of Migros and Boyner businesses during the 7-year period covering the years 2010-2016 and the results of the annual income statement and the financial ratios obtained from the account items in the balance sheet as the dependent variable. Correlation Analysis was conducted to reveal the relationship between the financial ratios obtained and the social responsibility activities that the enterprises announced in their annual reports. The results obtained by digitizing the corporate social responsibility activities and the ratio analysis results were analyzed with the SPSS 20 (Statistical Packages for Social Sciences) statistical program. As a result of data analysis, it has been determined that there is a significant relationship between Migros A.Ş. and Boyner A.Ş.’s corporate social responsibility statements and financial performance.

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