Abstract:

In today's world, businesses struggle to survive in an intense competitive environment as a result of changes and developments that occur due to globalization. In this competitive environment, the importance of not only economic indicators but also social indicators is increasing day by day for businesses to gain competitive advantage. Therefore, businesses will be able to reveal their competitive advantage in their economic, social and environmental aspects in their sustainability reports. In this context, the main purpose of corporate sustainability and sustainability accounting is to meet the information needs of the business stakeholders and to measure and evaluate the corporate performances of the enterprises as a result of their activities for sustainability purposes. In today's world, businesses struggle to survive in an intense competitive environment as a result of changes and developments that occur due to globalization. In this competitive environment, the importance of not only economic indicators but also social indicators is increasing day by day for businesses to gain competitive advantage. Therefore, businesses will be able to reveal their competiti-ve advantage in their economic, social and environmental aspects in their sustainability reports. In this context, the main purpose of corporate sustainability and sustainability accounting is to meet the information needs of the business stakeholders and to measure and evaluate the corporate perfor-mances of the enterprises as a result of their activities for sustainability purposes.The aim of this study was to evaluate the corporate sustainability performance of the companies registered at Borsa İstanbul, operating in the production sector, as per various economic, environmental, and social indicators. An algorithm based on the integrated use of CRITIC and ARAS methods was used in the performance assessment of businesses, and corporate sustainability performance ranking results were presented. The CRITIC method, which is one of the objective weighting methods, was used to de-termine the weight of the criteria, while the ARAS method was used to determine the performance rankings of alternatives. As a result of the analysis in terms of corporate sustainability, OTKAR has been determined as the company with the best economic performance, AYGAZ with the best environmental performance, and KERVT with the best social performance.

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