MEASURING SUSTAINABLE VALUE ADDED IN THE SCOPE OF ENVIRONMENTAL PERFORMANCE: AN APPLICATION ON BIST SUSTAINABILITY INDEX COMPANIES

نویسندگان

چکیده

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

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ژورنال

عنوان ژورنال: Muhasebe bilim dünyas? dergisi

سال: 2021

ISSN: ['1302-258X', '2564-7164']

DOI: https://doi.org/10.31460/mbdd.871485