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トルコ銀行セクターにおけるESGと持続可能な人的資源管理指標の開示ベース比較評価：CRITIC–MARCOS統合フレームワーク

A Disclosure-Based Comparative Assessment of ESG and Sustainable Human Resource Management Indicators in the Turkish Banking Sector: An Integrated CRITIC–MARCOS Framework (原題)

Ayşe Yavuz

Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi📚 査読済 / ジャーナル2026-10-21#ESG経営インパクト: 資金調達対象セクター: finance
DOI: 10.33707/akuiibfd.1961816
原典: https://doi.org/10.33707/akuiibfd.1961816

🤖 gxceed AI 要約

日本語

トルコ8銀行の2024年統合・サステナビリティ報告書から、Scope1・2排出量、再生可能電力比率、女性比率、研修時間、離職率、女性取締役比率の7指標を抽出し比較した。CRITICで客観的重みを算出しMARCOSで順位付けした結果、研修時間が最も情報寄与が高く、ガランティBBVAとTSKBが上位となった。ただし重み付けや仕様変更により上位2行の順序は変動し、頑健性は条件的であると示した。

English

Using 2024 annual, integrated and sustainability reports of eight Turkish banks, the study compares seven disclosed ESG and sustainable HRM indicators including Scope 1/2 emissions per employee, renewable electricity, gender ratios, training hours and turnover. CRITIC weighting and MARCOS ranking place Garanti BBVA and TSKB on top, with training hours contributing most information. Sensitivity analyses show the ranking is conditionally robust but not rank-invariant, and the authors frame it as a reproducible disclosure-based comparison rather than a full ESG rating.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

開示データを指標化して銀行を比較する手法は、SSBJ基準や有報・統合報告書を通じた国内金融機関のESG評価や投資家対応の設計に示唆を与える。特に人的資本指標（研修時間・離職率・女性比率）の重み付け設計は日本企業の開示高度化に参考となる。

In the global GX context

The paper demonstrates how publicly disclosed sustainability reports can be operationalized into comparable ESG and human-capital indicators, relevant to ISSB/CSRD-driven disclosure harmonization and to investors seeking reproducible cross-bank comparisons. Its sensitivity framing usefully cautions against over-reading single-method ESG rankings.

👥 読者別の含意

🔬研究者:開示データをMCDMで指標化する際の重み付け感度分析の設計例として参考になる。

🏢実務担当者:人的資本・環境指標の開示設計や競合ベンチマーク手法の示唆が得られる。

🏛政策担当者:開示指標の標準化と比較可能性確保の重要性を示す事例として参照できる。

📄 Abstract（原文）

This study compares publicly disclosed environmental, social, governance, and sustainable human resource management indicators of eight selected Turkish banks using their 2024 annual, integrated, and sustainability reports. Seven indicators—Scope 1 and Scope 2 emissions per employee, renewable electricity use, female employee and manager ratios, training hours per employee, employee turnover, and female board representation—constitute the decision matrix. CRITIC was used to derive objective weights based on criterion variability and intercriteria conflict, while MARCOS was used to determine the banks’ relative positions with respect to ideal and anti-ideal solutions. Training hours per employee provided the highest information contribution, followed by employee turnover. The baseline model placed Garanti BBVA and TSKB in the top two positions, followed by İş Bankası. However, the relative order of the two leading banks changed under entropy weighting, a gender-parity specification, and the exclusion of the most influential alternative. Additional sensitivity analyses addressing criterion overlap, turnover comparability, Scope 2 measurement, and bank type showed that the general ranking pattern was conditionally robust but not rank-invariant. The study does not provide a comprehensive ESG rating; rather, it offers a disclosure-based and reproducible comparison of the selected banks for the specified indicators and year.

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