The relationship between corporate social responsibility reporting and financial performance: A research of cement enterprises' traded on Istanbul Stock Exchange

The effects of natural hazards done by people have become more visible and revealed considering the future generations' needs while meeting each unit generations' needs without noticing big or small. This point of view has become important for employees, suppliers to be responsible for everything about environment, education and related issues in terms of sustainability. Therefore, this attitude requires reporting social responsibility activities realized by enterprises. In this study, it is aimed to find out which activities do cement companies do in order to eliminate harmful emission revealing during production of cement, and what is the relationship between reporting these activities in terms and their financial positions. Cement enterprises', traded on Istanbul Stock Exchange, financial ratios derived from their financial statements and corporate social responsibility activity data derived from activity reports obtained in order to identify the relations between these two factors with correlation analysis. Keywords: corporate social responsibility, corporate social responsibility reporting, financial performance