Evaluation of Sustainability Practices in The Turkish Banking Sector
Keywords:
Sustainability, Green Finance, Turkish Banking Sector, EnvironmentAbstract
The study aims to make a situation assessment of the environment-friendly structuring and sustainability practices of the banking sector in Turkey. In the first part, the theoretical framework of environmentally sensitive structuring is introduced, afterwards, the relationship between the environment and the financial sector was examined in more detail and sustainability in the banking sector was investigated. The definition of the concept of sustainable banking, the transition stages of banks to green banking practices and the current situation of the Turkish banking sector based on sustainability practices are evaluated in this section. In the conclusion part of the study, sustainability reports and the position of the banking sector in an environmentally friendly structure were evaluated.
References
Adabank A.Ş., https://www.adabank.com.tr/hakkimizda.html, (Access Date: 25/02/2023).
Akbank T.A.Ş., https://www.akbankinvestorrelations.com/tr/surdurulebilirlik/detay/Surdurulebilirlik-yolculugu/322/559/0, (Access Date: 18/02/2023).
Aktif Yatırım Bankası A.Ş., https://www.aktifbank.com.tr/tr/hakkimizda/finansal-bilgiler/faaliyet-raporlari, (Access Date: 03/03/2023).
Alternatifbank A.Ş., https://www.alternatifbank.com.tr/arama?lang=tr&query=sürdürülebilirlik. (Access Date: 22/02/2023).
Anadolubank A.Ş., https://www.anadolubank.com.tr/hakkimizda/yatirimci-iliskileri/faaliyet-raporlari, (Access Date: 05/04/2023).
Arap Türk Bankası A.Ş., https://www.atbank.com.tr/neden-a-t-bank, (Access Date: 27/02/2023).
Bank Mellat, https://www.mellatbank.com/tr/finansal_raporlar.php, (Access Date: 04/04/2023).
Bank of America Yatırım Bank A.Ş., https://www.ml.com.tr/index.html, (Access Date: 06/03/2023).
Bank of China Turkey A.Ş., https://www.bankofchina.com.tr/, (Access Date: 27/02/2023).
BankPozitif Kredi ve Kalkınma Bankası A.Ş., https://www.bankpozitif.com.tr/, (Access Date: 06/03/2023).
Banks Association of Turkey, https://www.tbb.org.tr/tr/bankacilik/banka-ve-sektor-bilgileri/banka-bilgileri/bank-ve-sube-sayilari/70, (Access Date: 05/02/2023).
Birleşik Fon Bankası A.Ş., https://www.fonbank.com.tr/Fonbank/Web/trk/index.asp?AltSayfa=R&userid=webadmin, (Access Date: 05/04/2023).
Burgan Bank A.Ş, https://www.burgan.com.tr/tr/Pages/index.aspx, (Access Date: 27/02/2023).
Carbon Disclosure Project (CDP), https://www.cdp.net/en/info/about-us, (Access Date: 22/01/2023).
Citibank A.Ş, https://www.citibank.com.tr/anasayfa, (Access Date: 27/02/2023).
Coalition for Environmentally Responsible Economies (CERES), https://www.ceres.org/about-us, (Access Date: 10/01/2023).
Collevecchio Declaration: The Role and Responsibility of Financial Institutions, https://www.banktrack.org/download/collevecchio_declaration_with_signatories/030401_collevecchio_declaration_with_signatories.pdf, (Access Date: 15/01/2023).
Denizbank A.Ş., https://www.denizbank.com/hakkimizda/odullerimiz.aspx, (Access Date: 22/02/2023).
Deutsche Bank A.Ş., https://www.db.com/turkey/index.html, (Access Date: 27/02/2023).
Diler Yatırım Bankası A.Ş., https://www.dilerbank.com.tr/, (Access Date: 06/03/2023).
E. Öner Kaya. (2010). Sürdürülebilir Kalkınma Sürecinde Bankaların Rolü ve Türkiye’de Sürdürülebilir Bankacılık Uygulamaları, İşletme Araştırmaları Dergisi, 2(3), 75-94.
Equator Principles (EP), https://equator-principles.com/about/352/, (Access Date: 12/01/2023).
F. Özçelik ve B. Avci Öztürk. (2014). Evaluation of Banks’ Sustainability Performance in Turkey with Grey Relational Analysis, Muhasebe ve Finansman Dergisi, Temmuz, 189-210.
Fibabanka A.Ş., https://www.fibabanka.com.tr/docs/default-source/surdurulebilirlik/sosyal-ve-cevresel-sorumluluk-politikasi.pdf?sfvrsn=9183f8c3_14, (Access Date: 20/02/2023).
Fibabanka A.Ş., https://www.fibabanka.com.tr/hakkimizda/surdurulebilirlik, (Access Date: 20/02/2023).
Global Reporting Initiative (GRI), https://www.globalreporting.org/, (Access Date: 17/01/2023).
GSD Yatırım Bankası A.Ş., https://www.gsdbank.com.tr/, (Access Date: 06/03/2023).
H. Araci, F. Yüksel ve D. İspirli, (2016). Sustainability and Accountability in Turkish Banking Sector, Journal of Accounting, Finance and Auditing Studies, 2(3), 232-254.
Habib Bank Limited, https://www.hbl.com.tr/yatirimci-iliskileri, (Access Date: 04/04/2023).
HSBC Bank A.Ş., https://www.hsbc.com.tr/hsbc-hakkinda/surdurulebilirlik/gelecege-gonulluyuz/egitim, (Access Date: 22/02/2023).
ICBC Turkey Bank A.Ş., https://www.icbc.com.tr/tr/, (Access Date: 27/02/2023).
İller Bankası A.Ş., https://www.ilbank.gov.tr/sayfa/krediler/39/20, (Access Date: 03/03/2023).
ING Bank A. Ş., https://www.ing.com.tr/F/Documents/pdf/Hakkimizda/Cevresel_ve_Sosyal_Politikalar/ING_ Cevre_Bildirimi.pdf, (Access Date: 22/02/2023).
International Organization for Standardization (ISO), https://www.iso.org/about-us.html, (Access Date: 22/01/2023).
Intesa Sanpaolo S.p.A., https://imi.intesasanpaolo.com/it/chi-siamo/presenza-globale/mondo/istanbul-turco/#, (Access Date: 06/04/2023).
İstanbul Takas ve Saklama Bankası A.Ş., https://www.takasbank.com.tr/documents/Document/takasbank_ bagispolitikasi_2018.pdf, (Access Date: 11/03/2023).
JPMorgan Chase Bank N.A, https://www.jpmorgan.com/TR/en/disclosures, (Access Date: 06/04/2023).
M. Jeucken ve J. J. Bouma. (1999). The Changing Environment of Banks, GMI Theme Issue: Sustainable banking: The Greening of Finance, GMI 27, 20-35
MUFG Bank Turkey A.Ş., https://www.tu.bk.mufg.jp/index.html, (Access Date: 27/02/2023).
Network for Greening the Financial System (NGFS), https://www.ngfs.net/en/about-us/governance/origin-and-purpose, (Access Date: 15/01/2023).
Nurol Yatırım Bankası A.Ş., https://www.nurolbank.com.tr/index.php, (Access Date: 06/03/2023).
Ö. Dinçer ve A. Altınay. (2020). The Effect of Declarations of Sustainability Reports on Financial Performances of Banks in Turkey”, Preprints, 1-15.
Odea Bank A.Ş., https://www.odeabank.com.tr/, (Access Date: 27/02/2023).
Pasha Yatırım Bankası A.Ş., https://www.pashabank.com.tr/tr/hakkimizda/detail/Surdurulebilirlik-Cevre-ve-Sosyal-Sorumluluk-Politikasi/73/88/88, (Access Date: 11/03/2023).
QNB Finansbank A.Ş., https://www.qnbfinansbank.com/qnb-finansbanki-taniyin/surdurulebilirlik /surdurulebilirlik-cercevesi-ve-oncelikli-konular, (Access Date: 25/02/2023).
Rabobank A.Ş, https://www.rabobank.com.tr/tr/social/social-policy.aspx, (Access Date: 22/02/2023).
Şekerbank T.A.Ş., https://www.sekerbank.com.tr/surdurulebilirbankacilik, (accessed on 18 February 2023).
Société Générale (SA), https://www.societegenerale.com.tr/tr/finansal-raporlar/, (Access Date: 06/04/2023).
Standard Chartered Yatırım Bankası Türk A.Ş., https://www.sc.com/tr/sustainability/, (Access Date: 11/03/2023).
The International Auditing and Assurance Standards Board (IAASB), https://www.iaasb.org , (Access Date: 18/01/2023).
The International Integrated Reporting Council (IIRC), https://integratedreporting.org/the-iirc-2/, (Access Date: 17/01/2023).
Türk Ekonomi Bankası A.Ş., https://www.teb.com.tr/UPLOAD/PDF/CSR-report/TEB-2016-2017-Surdurebilirlik-Raporu.pdf, (Access Date: 18/02/2023).
Türk Eximbank, https://www.eximbank.gov.tr/content/files/abe9a4ab-085f-4ffc-a7b7-d2c65729c952/turk-eximbank-surdurulebilirlik-ilkeleri, (Access Date: 03/03/2023).
Turkish Bank A.Ş., https://www.turkishbank.com/en/reports-en/, (Access Date: 05/04/2023).
Türkiye Cumhuriyeti Ziraat Bankası A.Ş., https://www.ziraatbank.com.tr/tr/bankamiz/surdurulebilirlik/ surdurulebilir-bir-gelecek, (Access Date: 05/02/2023).
Türkiye Garanti Bankası A.Ş., https://surdurulebilirlik.garantibbva.com.tr/surdurulebilirlik-yaklasimimiz/garanti-bbva-ve-surdurulebilirlik/cevresel-etkilerimizin-yonetimi/cevre-politikasi/, (Access Date: 25/02/2023).
Türkiye Halk Bankası A.Ş., http://mediaservice.halkbank.com.tr/media/document/Halkbank/Biz/ Surdurulebilirlik/ilkelervepolitikalar/surdurulebilirlikpolitikasi300615.pdf, (Access Date: 05/02/2023).
Türkiye Halk Bankası A.Ş., https://www.halkbank.com.tr/5800-cevre_ve_enerji, (Access Date: 05/02/2023).
Türkiye İş Bankası A.Ş., https://www.isbank.com.tr/bankamizi-taniyin/surdurulebilirlik, (Access Date: 20/02/2023).
Türkiye Kalkınma ve Yatırım Bankası A.Ş, https://kalkinma.com.tr/bizi-taniyin/vizyonumuz-misyonumuz, (Access Date: 03/03/2023).
Türkiye Sınai Kalkınma Bankası A.Ş., http://www.tskb.com.tr/tr/surdurulebilir-bankacilik, (Access Date: 03/03/2023).
Türkiye Vakıflar Bankası T.A.O., https://www.vakifbank.com.tr/kilometre-taslari.aspx?pageID=2771, (Access Date: 05/02/2023).
Turkland Bank A.Ş., https://www.tbank.com.tr/default.aspx, (Access Date: 27/02/2023).
United Nations Environment Programme Finance Initiative (UNEP FIa), https://www.unepfi.org/about/, (Access Date: 05/01/2023).
United Nations Environment Programme Finance Initiative (UNEP Fib), https://www.unepfi.org/members/, ((Access Date: 05/01/2023).
United Nations Global Compact (UNGC), https://www.unglobalcompact.org/what-is-gc/mission/principles, (Access Date: 17/01/2023).
V. Ömürbek, E. Aksoy ve Ö. Akçakanat. (2017). Bankaların Sürdürülebilirlik Performanslarının ARAS, MOOSRA ve COPRAS Yöntemleri ile Değerlendirilmesi, Süleyman Demirel Üniversitesi Vizyoner Dergisi, 8(19), 14-32.
Yapı ve Kredi Bankası A.Ş, https://www.yapikredi.com.tr/yapi-kredi-hakkinda/surdurulebilirlik/, (Access Date: 20/02/2023).
