Research Information System
in: Contemporary Challenges and Practices in Logistics and Supply Chain Management, Abdullah Okumuş,Ebru Demirci,Muhammet Gül, Editor, Istanbul University Press, İstanbul, pp.144-177, 2024
Sustainability assessments are made by considering financial and non-financial indicators. Various profitability
measures (such as EVA, CFROI, ROA, ROE) are used to analyze the financial status of companies and measure their
profitability. The aim of the article is to apply the profitability criteria to the corporate data of 6 logistics and
transportation companies in Europe and Turkey and to measure the level of significance between the sustainability
performance criteria of the companies. This study is based on the information obtained through a comprehensive
literature review on sustainability and profitability criteria, and the financial statements and balance sheets of
companies. Obtained data were analyzed by correlation and ANOVA. As a result of the research, EVA, which is
among the profitability criteria, gave the most similar result to the total sustainability performance score ranking.
However, the closest result to the social sustainability performance score ranking was the ROA and ROE profitability
criteria ranking, while the closest result to the economic sustainability performance score ranking was the EVA
profitability criterion.