In recent years, investors have paid attention to the environmental, social and governance performance of companies in order to make economic decisions. Risks related to environmental, social and governance issues can affect the company's business processes, intensify the financial risk and are considered a threat to the survival of the company. turn around; Therefore, they are considered by auditors. In inferential statistics, the hypotheses examined in the research are tested. Various tests such as chi-square, student t, regression, analysis of variance, etc. are used in this field. In order to test the first hypothesis that capital structure has a positive and significant effect on environmental performance. We have used multiple logistic regression in a step-by-step method. H0: Capital structure has no effect on environmental performance. H1: Capital structure has an effect on environmental performance. In order to test the third hypothesis that capital structure has a positive and significant effect on social performance, we have used multiple logistic regression in a step-by-step method. H0: Capital structure has no effect on social performance.
H1: Capital structure has an effect on social performance.