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Yeşil Sukuk ve Türkiye’de Uygulanabilirliği

Year 2019, Volume: 26 Issue: 1, 221 - 237, 19.03.2019
https://doi.org/10.18657/yonveek.435303

Abstract

Yeşil sukuk henüz niş bir enstrüman olarak son
yıllarda dikkatleri üzerine çekmiştir. Özellikle son birkaç yılda yeşil sukuk
ihraçları artmaya başlamıştır. Yeşil sukukun ihraç edilmesinin temelinde
sunduğu birçok avantaj yatmaktadır. Yeşil sukukun avantajlarını fark eden
birçok ülke yeşil sukuka yönelik yasal ve vergisel düzenlemelere gitmiştir.
Türkiye’de yeşil sukuk ihracı ile fonlanabilecek birçok yeşil proje bulunmasına
rağmen yeşil sukuka ilişkin yasal ve vergisel düzenlemeler henüz gündemde
değildir. Bu durum Türkiye’de önemli bir problem teşkil etmektedir. Bu noktadan
hareketle ele alınan çalışmanın amacı yeşil sukukun Türkiye’deki potansiyeline
araştırmak ve atılması gereken adımlara yer vermektir. Bu amaca ulaşmak için
çalışmada betimleyici bir dil kullanılarak dünyada yeşil sukuk piyasasına
ilişkin genel bilgilere yer verilmiştir

References

  • Abdul Aziz, A. H. (2017a). Green Bond/Sukuk. https://www.rbf.gov.fj/getattachment/Left-Menu/Financial-Inclusion/Events/Workshop-on-Sustainable-Finance-Initiatives/Session-4-Green-Bonds-by-Ahmad-Hafiz-Abdul-Aziz-World-Bank-Group.pdf?lang=en-US (Erişim Tarihi:05.06.2018).
  • Abdul Aziz, A. H. (2017b). Green Sukuk/ Bond for Sustainable Development. http://www.iifm.net/sites/default/files/Session%204%20-%20Green%20Sukuk%2C%20Financing%20the%20Future%20-%20Ahmad%20Hafiz%20%28World%20Bank%29.pdf (Erişim Tarihi:05.06.2018).
  • Al Natoor, B. (2017). Why Green Sukuk Copuld be a Growth Drbver for Islamic Finance. https://medium.com/fitch-blog/why-green-sukuk-could-be-a-growth-driver-for-islamic-finance-d6881f592f5c (Erişim Tarihi:05.06.2018).
  • Alam, N., Duygun, M. and Turk Ariss, R. (2016). Green Sukuk: An Innovation in Islamic Capital Markets ( Edited by Andre Dorsman, Özgür Arslan-Ayaydın and Mehmet Baha Karan). Energy and Finance Sustainability in the Energy Industry (First Edition). Switzerland: Springer International Publishing,.167-185.
  • Ali, M. M. ve Abdullah, S. M. (2017). Green Sukuk: Present State and Future Outlook. http://www.iais.org.my/e/attach/2017/20NOV2017_GreenTech/presentations/Session3_Speaker3_MahbubiAli.pdf (Erişim Tarihi:05.06.2018).
  • Chew, E. (2014). Malaysia Green Sukuk Gets Khazanah Debut Boost: Islamic Finance. https://www.bloomberg.com/news/articles/2014-11-25/malaysia-green-sukuk-gets-khazanah-debut-boost-islamic-finance (Erişim Tarihi:06.06.2018).
  • Climate Bonds (2017). Green Sukuk. https://www.climatebonds.net/projects/facilitation/green-sukuk (Erişim Tarihi:07.06.2018).
  • Dunkley, E. (2018). Indonesia Issues World’s First Green Sukuk Bond. https://www.ft.com/content/e38ea51c-184c-11e8-9376-4a6390addb44 (Erişim Tarihi:03.06.2018).
  • G20 Green Finance Study Group (2016). Green Bonds: Country Experiences, Barriers and Options. http://unepinquiry.org/wp-content/uploads/2016/09/6_Green_Bonds_Country_Experiences_Barriers_and_Options.pdf (Erişim Tarihi:05.06.2018).
  • Hirtenstein, A. (2015). Islamic Bank May Support Green Sukuk for Renewables Projects. http://www.bloomberg.com/news/articles/2015-11-03/islamic-bank-may-support-green-sukuk-for-clean-energy-project (Erişim Tarihi:08.06.2018).
  • Irvine, L. Grifferty, M. and Cowman, A. (2014). Green Sukuk: The Race to Be First. https://www.islamicfinancenews.com/green-sukuk-the-race-to-be-first.html (Erişim Tarihi:07.06.2018).
  • Khazzam, E. R. (2015). How Islamic Finance Facilitates Green Investment. https://www.ifac.org/global-knowledge-gateway/islamic-finance/discussion/how-islamic-finance-facilitates-green-investment (Erişim Tarihi:01.06.2018).
  • Kidney, S. (2015). Green Sukuk: Hot Topic at the World Islamic Economic Forum-Malaysia. https://www.climatebonds.net/2015/11/green-sukuk-hot-topic-world-islamic-economic-forum-malaysia (Erişim Tarihi:10.06.2018).
  • McAughtry, L. (2015). The Grass is Always Greener? Environmental Sukuk Take The Stage. http://islamicfinancenews.com/newsletter-issue/volume12issue11 (Erişim Tarihi:02.06.2018).
  • MIFC (2016). SRI & Green Sukuk: Challenges & Prospects. http://www.mifc.com/index.php?ch=28&pg=72&ac=162&bb=uploadpdf (Erişim Tarihi:05.06.2018).
  • Mohammed, N. (2014). The Sukuk Financing Model for Green Projects. https://www.sukuk.com/article/sukuk-financing-model-green-projects-2202/ (Erişim Tarihi:08.06.2018).
  • PWC (2016). Developing Renewable Energy Projects A Guide to Achieving Success in MENA. Fourth Edition. https://www.pwc.com/m1/en/publications/documents/eversheds-pwc-developing-renewable-energy-projects-4th-edition.pdf (Erişim Tarihi:08.06.2018).
  • PWC (2017). Capital Projects and Infrastructure Spending in Turkey January 2017 Outlook to 2023. https: //www.pwc.com.tr/tr/advisory/capital-project-and-infrastructure-spendingin-turkey-pwc.pdf (Erişim Tarihi: 27.08.2017).
  • Rado, G. (2018). Jan Market Blog: Strong start to 2018: GBs from Asia & Norway: Green Sukuk: Sovereigns & Certified Bonds to Start the Year. https://www.climatebonds.net/2018/02/jan-market-blog-strong-start-2018-gbs-asia-norway-green-sukuk-sovereigns-certified-bonds (Erişim Tarihi: 27.08.2017).
  • Reuters (2018). Islamic Development Bank Aims to Sell $1 bln Green Sukuk in 2018. https://www.reuters.com/article/sukuk-issue-idb/islamic-development-bank-aims-to-sell-1-bln-green-sukuk-in-2018-idUSL5N1QN4KP (Erişim Tarihi: 30.08.2017).
  • Securities Commission Malaysia (2017). Malaysia’s First Green Sukuk under SC’s Sustainable Responsible Investment Sukuk Framework. https://www.sc.com.my/post_archive/malaysias-first-green-sukuk-under-scs-sustainable-responsible-investment-sukuk-framework/ (Erişim Tarihi: 05.06.2017).
  • The Star (2018, 6 Şubat). CIMB expects sovereigns to ıssue green ıslamic bonds in 2018. https://www.thestar.com.my/business/business-news/2018/02/06/cimb-expects-sovereigns-to-issue-green-islamic-bonds-in-2018/ (Erişim Tarihi: 27.08.2017).
  • Vizcaino, B. (2018). Green, Islamic Investors Find Common Ground with Indonesian Sukuk. https://www.reuters.com/article/indonesia-sukuk-esg/green-islamic-investors-find-common-ground-with-indonesian-sukuk-idUSL8N1QK0SE (Erişim Tarihi: 28.08.2017).
  • World Bank (2017). Green Sukuk. http://www.worldbank.org/en/news/infographic/2017/09/19/malaysia-green-sukuk (Erişim Tarihi: 25.08.2017).
  • Zain, N. R. M. Abideen, A. and Ali, E. R. A. E. (2017). Innovations of Sukuk in Global Finance Market: Some Considerations. The 5th Asean International Conference on Islamic Finance, 13-14 December 2017, Jerudong, Brunei Darussalam. Brunei Darussalam. UNISSA Press
Year 2019, Volume: 26 Issue: 1, 221 - 237, 19.03.2019
https://doi.org/10.18657/yonveek.435303

Abstract

References

  • Abdul Aziz, A. H. (2017a). Green Bond/Sukuk. https://www.rbf.gov.fj/getattachment/Left-Menu/Financial-Inclusion/Events/Workshop-on-Sustainable-Finance-Initiatives/Session-4-Green-Bonds-by-Ahmad-Hafiz-Abdul-Aziz-World-Bank-Group.pdf?lang=en-US (Erişim Tarihi:05.06.2018).
  • Abdul Aziz, A. H. (2017b). Green Sukuk/ Bond for Sustainable Development. http://www.iifm.net/sites/default/files/Session%204%20-%20Green%20Sukuk%2C%20Financing%20the%20Future%20-%20Ahmad%20Hafiz%20%28World%20Bank%29.pdf (Erişim Tarihi:05.06.2018).
  • Al Natoor, B. (2017). Why Green Sukuk Copuld be a Growth Drbver for Islamic Finance. https://medium.com/fitch-blog/why-green-sukuk-could-be-a-growth-driver-for-islamic-finance-d6881f592f5c (Erişim Tarihi:05.06.2018).
  • Alam, N., Duygun, M. and Turk Ariss, R. (2016). Green Sukuk: An Innovation in Islamic Capital Markets ( Edited by Andre Dorsman, Özgür Arslan-Ayaydın and Mehmet Baha Karan). Energy and Finance Sustainability in the Energy Industry (First Edition). Switzerland: Springer International Publishing,.167-185.
  • Ali, M. M. ve Abdullah, S. M. (2017). Green Sukuk: Present State and Future Outlook. http://www.iais.org.my/e/attach/2017/20NOV2017_GreenTech/presentations/Session3_Speaker3_MahbubiAli.pdf (Erişim Tarihi:05.06.2018).
  • Chew, E. (2014). Malaysia Green Sukuk Gets Khazanah Debut Boost: Islamic Finance. https://www.bloomberg.com/news/articles/2014-11-25/malaysia-green-sukuk-gets-khazanah-debut-boost-islamic-finance (Erişim Tarihi:06.06.2018).
  • Climate Bonds (2017). Green Sukuk. https://www.climatebonds.net/projects/facilitation/green-sukuk (Erişim Tarihi:07.06.2018).
  • Dunkley, E. (2018). Indonesia Issues World’s First Green Sukuk Bond. https://www.ft.com/content/e38ea51c-184c-11e8-9376-4a6390addb44 (Erişim Tarihi:03.06.2018).
  • G20 Green Finance Study Group (2016). Green Bonds: Country Experiences, Barriers and Options. http://unepinquiry.org/wp-content/uploads/2016/09/6_Green_Bonds_Country_Experiences_Barriers_and_Options.pdf (Erişim Tarihi:05.06.2018).
  • Hirtenstein, A. (2015). Islamic Bank May Support Green Sukuk for Renewables Projects. http://www.bloomberg.com/news/articles/2015-11-03/islamic-bank-may-support-green-sukuk-for-clean-energy-project (Erişim Tarihi:08.06.2018).
  • Irvine, L. Grifferty, M. and Cowman, A. (2014). Green Sukuk: The Race to Be First. https://www.islamicfinancenews.com/green-sukuk-the-race-to-be-first.html (Erişim Tarihi:07.06.2018).
  • Khazzam, E. R. (2015). How Islamic Finance Facilitates Green Investment. https://www.ifac.org/global-knowledge-gateway/islamic-finance/discussion/how-islamic-finance-facilitates-green-investment (Erişim Tarihi:01.06.2018).
  • Kidney, S. (2015). Green Sukuk: Hot Topic at the World Islamic Economic Forum-Malaysia. https://www.climatebonds.net/2015/11/green-sukuk-hot-topic-world-islamic-economic-forum-malaysia (Erişim Tarihi:10.06.2018).
  • McAughtry, L. (2015). The Grass is Always Greener? Environmental Sukuk Take The Stage. http://islamicfinancenews.com/newsletter-issue/volume12issue11 (Erişim Tarihi:02.06.2018).
  • MIFC (2016). SRI & Green Sukuk: Challenges & Prospects. http://www.mifc.com/index.php?ch=28&pg=72&ac=162&bb=uploadpdf (Erişim Tarihi:05.06.2018).
  • Mohammed, N. (2014). The Sukuk Financing Model for Green Projects. https://www.sukuk.com/article/sukuk-financing-model-green-projects-2202/ (Erişim Tarihi:08.06.2018).
  • PWC (2016). Developing Renewable Energy Projects A Guide to Achieving Success in MENA. Fourth Edition. https://www.pwc.com/m1/en/publications/documents/eversheds-pwc-developing-renewable-energy-projects-4th-edition.pdf (Erişim Tarihi:08.06.2018).
  • PWC (2017). Capital Projects and Infrastructure Spending in Turkey January 2017 Outlook to 2023. https: //www.pwc.com.tr/tr/advisory/capital-project-and-infrastructure-spendingin-turkey-pwc.pdf (Erişim Tarihi: 27.08.2017).
  • Rado, G. (2018). Jan Market Blog: Strong start to 2018: GBs from Asia & Norway: Green Sukuk: Sovereigns & Certified Bonds to Start the Year. https://www.climatebonds.net/2018/02/jan-market-blog-strong-start-2018-gbs-asia-norway-green-sukuk-sovereigns-certified-bonds (Erişim Tarihi: 27.08.2017).
  • Reuters (2018). Islamic Development Bank Aims to Sell $1 bln Green Sukuk in 2018. https://www.reuters.com/article/sukuk-issue-idb/islamic-development-bank-aims-to-sell-1-bln-green-sukuk-in-2018-idUSL5N1QN4KP (Erişim Tarihi: 30.08.2017).
  • Securities Commission Malaysia (2017). Malaysia’s First Green Sukuk under SC’s Sustainable Responsible Investment Sukuk Framework. https://www.sc.com.my/post_archive/malaysias-first-green-sukuk-under-scs-sustainable-responsible-investment-sukuk-framework/ (Erişim Tarihi: 05.06.2017).
  • The Star (2018, 6 Şubat). CIMB expects sovereigns to ıssue green ıslamic bonds in 2018. https://www.thestar.com.my/business/business-news/2018/02/06/cimb-expects-sovereigns-to-issue-green-islamic-bonds-in-2018/ (Erişim Tarihi: 27.08.2017).
  • Vizcaino, B. (2018). Green, Islamic Investors Find Common Ground with Indonesian Sukuk. https://www.reuters.com/article/indonesia-sukuk-esg/green-islamic-investors-find-common-ground-with-indonesian-sukuk-idUSL8N1QK0SE (Erişim Tarihi: 28.08.2017).
  • World Bank (2017). Green Sukuk. http://www.worldbank.org/en/news/infographic/2017/09/19/malaysia-green-sukuk (Erişim Tarihi: 25.08.2017).
  • Zain, N. R. M. Abideen, A. and Ali, E. R. A. E. (2017). Innovations of Sukuk in Global Finance Market: Some Considerations. The 5th Asean International Conference on Islamic Finance, 13-14 December 2017, Jerudong, Brunei Darussalam. Brunei Darussalam. UNISSA Press
There are 25 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Mehmet Ela 0000-0001-7341-6312

Publication Date March 19, 2019
Published in Issue Year 2019 Volume: 26 Issue: 1

Cite

APA Ela, M. (2019). Yeşil Sukuk ve Türkiye’de Uygulanabilirliği. Yönetim Ve Ekonomi Dergisi, 26(1), 221-237. https://doi.org/10.18657/yonveek.435303