The Relationship of Sustainability Report of Banks and Corporate Governance

Abstract

The aim of this study is to determine the relationship between the corporate governance practices
of banks and the sustainability report compliance score. In addition, the effect of the woman,
foreign audit members and CEO duality of banks on the sustainability report compliance score
was examined in the research. In the research, 2013-2018 data of 10 private, foreign and public
banks operating in Turkey were used. As a result of the analysis, it has been determined that the
woman, foreign audit members and CEO duality of the banks affects the economic,
environmental, social and total sustainability report compliance scores. Also, it was determined
that the average of economic, environmental, social and total sustainability report compliance
scores of public banks compared to private and foreign banks. Additionally, it has been revealed
that the age of the bank, profitability, market performance and dept ratio affect the sustainability
report compliance scores of the banks.