Contemporary Challenges and Practices in Logistics and Supply Chain Management


Demirci E., Akın C. G., Benus J.

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

  • Publication Type: Book Chapter / Chapter Research Book
  • Publication Date: 2024
  • Publisher: Istanbul University Press
  • City: İstanbul
  • Page Numbers: pp.144-177
  • Editors: Abdullah Okumuş,Ebru Demirci,Muhammet Gül, Editor
  • Istanbul University Affiliated: Yes

Abstract

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.