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

Burcu İşgüden Kılıç; Alper Kılıç; Levent Bilgili

doi:10.18613/deudfd.495806

TR EN

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

Abstract

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.

Keywords

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

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Details

Primary Language

English

Subjects

-

Journal Section

Research Article

Authors

Burcu İşgüden Kılıç This is me
Türkiye

Alper Kılıç ^*
Türkiye

Levent Bilgili This is me
Türkiye

Publication Date

December 26, 2018

Submission Date

September 7, 2018

Acceptance Date

November 4, 2018

Published in Issue

Year 2018 Volume: 10 Number: 2

DOI

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

IZ

https://izlik.org/JA37RA45HD

APA

İşgüden Kılıç, B., Kılıç, A., & Bilgili, L. (2018). RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS. Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi, 10(2), 249-277. https://doi.org/10.18613/deudfd.495806

AMA

1.İşgüden Kılıç B, Kılıç A, Bilgili L. RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS. Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi. 2018;10(2):249-277. doi:10.18613/deudfd.495806

Chicago

İşgüden Kılıç, Burcu, Alper Kılıç, and Levent Bilgili. 2018. “RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS”. Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi 10 (2): 249-77. https://doi.org/10.18613/deudfd.495806.

EndNote

İşgüden Kılıç B, Kılıç A, Bilgili L (December 1, 2018) RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS. Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi 10 2 249–277.

IEEE

[1]B. İşgüden Kılıç, A. Kılıç, and L. Bilgili, “RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS”, Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi, vol. 10, no. 2, pp. 249–277, Dec. 2018, doi: 10.18613/deudfd.495806.

ISNAD

İşgüden Kılıç, Burcu - Kılıç, Alper - Bilgili, Levent. “RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS”. Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi 10/2 (December 1, 2018): 249-277. https://doi.org/10.18613/deudfd.495806.

JAMA

1.İşgüden Kılıç B, Kılıç A, Bilgili L. RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS. Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi. 2018;10:249–277.

MLA

İşgüden Kılıç, Burcu, et al. “RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS”. Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi, vol. 10, no. 2, Dec. 2018, pp. 249-77, doi:10.18613/deudfd.495806.

Vancouver

1.Burcu İşgüden Kılıç, Alper Kılıç, Levent Bilgili. RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS. Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi. 2018 Dec. 1;10(2):249-77. doi:10.18613/deudfd.495806

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

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CO2 Emission Reporting of Maritime and Air Transport in the Context of Sustainable Development