Exploring the Non-Linear Impacts of Digital Maturity on Corporate Sustainability: New Evidence from Türkiye
Yazarlar (6)
Prof. Dr. Mine AKSOY KAVALCI Yalova Üniversitesi, Türkiye
Prof. Dr. Mustafa Kemal Yılmaz İbn Haldun Üniversitesi, Türkiye
Dr. Öğr. Üyesi Esra Cengiz Tırpan Bilecik Seyh Edebali University, Türkiye
Doç. Dr. Mehtap Özşahin Gebze Technical University, Türkiye
Prof. Dr. Erman Coşkun Bahcesehir University, Türkiye
Doç. Dr. Özgür Uysal Cent Secur Depository & Trade Depository Turkiye, Türkiye
Makale Türü Açık Erişim Özgün Makale (ESCI dergilerinde yayınlanan tam makale)
Dergi Adı EKONOMI POLITIKA & FINANS ARASTIRMALARI DERGISI
Dergi ISSN 2587-151X Dergi Bilgileri (2025)
Dergi Tarandığı Indeksler ESCI
Makale Dili İngilizce Basım Tarihi 01-2025
Kabul Tarihi 15-10-2025 Yayınlanma Tarihi 31-10-2025
Cilt / Sayı / Sayfa 10 / 0 / 107–131 DOI 10.30784/epfad.1813705
Makale Linki https://doi.org/10.30784/epfad.1813705
UAK Araştırma Alanları
Finansal Piyasalar ve Kurumlar
Özet
This study explores the impact of digital maturity on the environmental, social, and governance (ESG) performance of Turkish companies listed on Borsa Istanbul. The analysis is based on a sample of 49 non-financial firms included in the BIST 100 Index, covering the period of 2016-2022. A digital maturity index is constructed using a text mining approach to quantify the frequency of digital-related terms in the firm’s annual reports. Panel data analysis is employed to investigate the relationship between digital maturity and ESG performance. The findings indicate that digital maturity has a significant inverse U-shaped effect on social performance, an insignificant inverse U-shaped effect on environmental performance, and an insignificant U-shaped effect on corporate governance performance. The results suggest that moderate levels of digitalization enhance social performance, whereas excessive digitalization may have an adverse effect.
Anahtar Kelimeler
Digital Maturity | Emerging Markets | ESG Performance | Sustainability