A study on financial indicators of enterprises ranked within the context of corporate social responsibility

Globalization and the developments in today?s business life have uncovered the truth of having not only economical mission but also in social responsibility matters. In the age of competition, gaining competitive advantage by having social responsibility is an important criterion for the companies to make the difference. Corporate social responsibility to companies to increase investments based on social and environmental activities of the reporting requirement was born. The most companies in the world publication corporate social responsibility report for provide a competitive advantage and affecting market value. This stutaion was made a current to same information about company for example some group of company consider important to corporate social responsibility, they explain their activity, show their report so they are different from not to consider important to them.In this study, we tried to find an answer to the question whether there is a relationship between corporate social responsibility and financial performance by inspecting the financial ratios of the business enterprises that have ?Accountability Rating? and those that do not have. In the literature section of the thesis, corporate social responsibility was defined, historical development was stated and the report and ranking of corporate social responsibility were stated. In the application part ot the study, some financial ratios of the enterprises to connect Istanbul Stock Exchange (IMKB) that have ?Accountability Rating? and those do not have was invesigated statistically by using SPSS programme and a research was carried out to investigate whether there are any differences.Key Words: Corporate Social Responsibility, Corporate Social Responsibility Reporting, Corporate Social Responsibility Rating