SALIM TİCARETİ SİSTEMİNİN TÜRK DENİZ TAŞIMACILIĞI VE FİNANSAL RAPORLAMA AÇISIN-DAN İNCELENMESİ

Yıl 2018, Cilt: 10 Sayı: 2, 249 - 277, 26.12.2018

Burcu İşgüden Kılıç Alper Kılıç Levent Bilgili

https://doi.org/10.18613/deudfd.495806

Cited By: 1

Öz

Deniz taşımacılığından elde edilen
sera gazı (GHG) miktarı, toplam insan kaynaklı salımlar arasında çok düşük
olmasına rağmen, nakliye ile ilgili hava kaynaklı salımların azaltılması, son yıllarda
politika yapıcılar için önemli bir konu haline gelmiştir. Kyoto Protokolü'nün
uygulamaya koyduğu Salım Ticareti Planı (ETS), ekonomik rekabet gücünü
artırarak GHG'leri azaltmak için kullanılan bir salım üst sınırı ve ticareti
sistemidir. ETS politikaları, deniz taşımacılığını içermeli ve karmaşıklığı
için dikkate değer finansal araçların uygulanabilirliğini artırmak için
finansal raporlama standartları çerçevesinde muhasebe yaklaşımları
geliştirmelidir. Bu çalışmanın amacı, ETS politikalarının Türk denizcilik
sektörüne uygulanabilirliğini ve ETS'nin finansal raporlama üzerindeki etkisini
incelemektir. Literatüre dayalı kapsamlı bir gözden geçirme, uluslararası
sektörler için uluslararası standartları göz önünde bulundurarak salım
ticaretinin uygulanmasının gerekli olduğunu ve ulusal ekonomilerde baskı
faktörlerini önlemek ve finansal raporlamada uluslararası uyumdan kaçınmamak
için ulusal politikaları hazırlamak için önemli olduğunu göstermiştir.   

Anahtar Kelimeler

Küresel ısınma, çevresel maliyetler, salım ticareti, deniz taşımacılığı, finansal raporlama

RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS

Öz

Although the amount of greenhouse gases
(GHGs) from maritime transport is very low amongst total anthropogenic
emissions, reducing shipping related airborne emissions has become an important
topic for policy-makers during last decades. Emission Trading Scheme (ETS), which
is introduced by Kyoto Protocol, is a cap & trade system used to reduce
GHGs by promoting the economic competitiveness. ETS policies should include
maritime transport and should develop accounting approaches within the
framework of financial reporting standards to increase the applicability of
financial instruments notable for their complexity. The aim of this study is to
examine the applicability of ETS policies to the Turkish maritime sector and
the impact of ETS on financial reporting. A comprehensive review based on the
literature has shown that it is necessary to implement emission trading
considering international standards for international sectors and it is
important to prepare national policies accordingly in order to avoid pressure
factors in national economies and not to avoid international harmonization in
financial reporting.

Anahtar Kelimeler

Global warming, environmental costs, emission trading, maritime transporta-tion, financial reporting

Kaynakça

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