Sustainable Development of Enterprises, CSR, and ESG as Elements That Inspire Trust Among Stakeholders in the Market
Trust and ESG Strategies, Taylor & Francis Ltd, ss.100-112, 2026
- Yayın Türü: Kitapta Bölüm / Araştırma Kitabı
- Basım Tarihi: 2026
- Doi Numarası: 10.4324/9781003680031-8
- Yayınevi: Taylor & Francis Ltd
- Sayfa Sayıları: ss.100-112
- Çukurova Üniversitesi Adresli: Evet
Özet
The aim of this study is to examine the impact of ESG as a factor in building trust among stakeholders in the market. In this study, we collected data from the Turkish and Polish Thomson Reuters EIKON database. We present the overall ESG score along with its environmental, social, and governance components. The ESG score data covers the period from 2009 to 2022 due to the availability of ESG scores for companies. We found that both countries have made progress in ESG, with companies in Turkey undergoing a faster transformation. While ESG scores in Turkey have increased significantly, the growth in Poland has been more moderate. This suggests that while Polish companies are taking steps toward sustainability, Turkish companies are adopting a more proactive approach and setting more ambitious sustainability goals. Surprisingly, we observed a negative correlation between public trust at the country level and ESG scores. ESG issues vary across industries, but reporting is not universal. Reporting requirements differ slightly in both countries. Therefore, the topic of nonfinancial reporting is gaining importance.