BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER

Teoman Tağtekin

doi:10.31671/doujournal.1879853

TR EN

BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER

Abstract

Bankalar tarafından gerçekleştirilen finansman işlemlerinde, kamu otoritesi tarafından iklim değişimi ve çevre hassasiyeti bağlamında alınan kararların hayata geçmesi, başarı seviyelerinin ölçümü anlamında hangi seviyede katkı sağlandığının tespiti Yeşil Varlık Oranı-YVO raporlaması ile gerçekleştirilmektedir. YVO bir bankanın varlıklarının çevresel olarak sürdürülebilir faaliyetlerle ne seviyede uyumlu olduğuna dair şeffaflığı arttırma ve bankanın ekonomide sürdürülebilirliği teşvik etmedeki rolüne ait net bir gösterge sunmaktır. Çalışmada amaç, yeşil varlık oranının tespiti yöntemine farklı bakış açılarıyla daha hassas ve kapsayıcı tespit ve önerilerde bulunmaktır. Bu bağlamda, YVO kapsamındaki kredi kaynaklı varlıkların, katkı seviyelerinin ve kapsayıcılık boyutlarının sınıflandırılmasını teminen bazı düzenleme önerileri geliştirilmiştir. Bunlardan birincisi, hali hazırda canlı ve takipteki krediler aynı statüde değerlendirilip ayrıştırma ya da ağırlıklandırma yapmadan toplam olarak dikkate alınmakta olup revizyon gerekmektedir. İkinci husus ise varlık hesaplamasında gayri nakit krediler dikkate alınmazken, gayri nakit kredinin tazmin edilip takip hesaplarında nakdi olarak izlenmesi durumunda hesaplamaya dâhil ediliyor olmasıdır. Bu durumu telafi etmek adına YVO kapsamındaki kredilerin toplam rakamının hesaplanmasına aynı özelliklere sahip, banka tarafından kullandırımı yapılmış gayrinakdi kredilerinde dikkate alınması gerektiği düşünülmektedir. Sonuç olarak, rasyo temelli yaklaşımla detaylı ve sınıflandırmaya dayalı değerlendirme esas alınmış, farklı hesaplama önerileri ve bu önerilere dayalı örnek çalışma tablosu oluşturularak öneri somutlaştırılmıştır.

Keywords

FINDINGS AND RECOMMENDATIONS ON GREEN ASSET RATIO (GAR)-BASED PERFORMANCE METRICS FOR BANKS

Abstract

In financing transactions carried out by banks, the implementation of decisions taken by public authorities in the context of climate change and environmental sensitivity, and the determination of the level of contribution made in terms of measuring success levels, is achieved through Green Asset Ratio (GAR) reporting. The GAR aims to increase transparency regarding the extent to which a bank's assets are aligned with environmentally sustainable activities and to provide a clear indicator of the bank's role in promoting sustainability in the economy. The aim of the study is to provide more accurate and comprehensive assessments and recommendations on the method for determining the green asset ratio from different perspectives. Firstly, existing and non-performing loans are currently assessed as having the same status and are taken into account collectively without any separation or weighting, and this needs to be regulated. The second issue is that while non-cash loans are not taken into account in asset calculations, they are included in the calculation if the non-cash loan is settled and tracked in cash in the follow-up accounts. Consequently, the proposal has been substantiated by formulating different ratio suggestions and creating a sample calculation table based on these suggestions.

Keywords

References

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Details

Primary Language

Turkish

Subjects

Finance

Journal Section

Research Article

Authors

Teoman Tağtekin ^*
0000-0002-7679-0163
Türkiye

Publication Date

September 25, 2026

Submission Date

February 3, 2026

Acceptance Date

June 16, 2026

Published in Issue

Year 2026 Volume: 27 Number: 1

DOI

https://doi.org/10.31671/doujournal.1879853

IZ

https://izlik.org/JA45BZ38PB

Cite

RIS / Bibtex

APA

Tağtekin, T. (2026). BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER. Doğuş Üniversitesi Dergisi, 27(1), 1656-1681. https://doi.org/10.31671/doujournal.1879853

AMA

1.Tağtekin T. BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER. Doğuş Üniversitesi Dergisi. 2026;27(1):1656-1681. doi:10.31671/doujournal.1879853

Chicago

Tağtekin, Teoman. 2026. “BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER”. Doğuş Üniversitesi Dergisi 27 (1): 1656-81. https://doi.org/10.31671/doujournal.1879853.

EndNote

Tağtekin T (September 1, 2026) BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER. Doğuş Üniversitesi Dergisi 27 1 1656–1681.

IEEE

[1]T. Tağtekin, “BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER”, Doğuş Üniversitesi Dergisi, vol. 27, no. 1, pp. 1656–1681, Sept. 2026, doi: 10.31671/doujournal.1879853.

ISNAD

Tağtekin, Teoman. “BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER”. Doğuş Üniversitesi Dergisi 27/1 (September 1, 2026): 1656-1681. https://doi.org/10.31671/doujournal.1879853.

JAMA

1.Tağtekin T. BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER. Doğuş Üniversitesi Dergisi. 2026;27:1656–1681.

MLA

Tağtekin, Teoman. “BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER”. Doğuş Üniversitesi Dergisi, vol. 27, no. 1, Sept. 2026, pp. 1656-81, doi:10.31671/doujournal.1879853.

Vancouver

1.Teoman Tağtekin. BANKALAR İÇİN YEŞİL VARLIK ORANI (YVO) TEMELLİ PERFORMANS METRİKLERİ ÜZERİNE TESPİT VE ÖNERİLER. Doğuş Üniversitesi Dergisi. 2026 Sep. 1;27(1):1656-81. doi:10.31671/doujournal.1879853

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• Send manuscripts to board members for review in accordance with their areas of expertise.
• Maintain regular communication with the editorial board.
• Organize meetings at regular intervals with the editorial board to discuss publication policies and the development of the journal.
Relations with the Journal Owner and Publisher
The relationship between editors and the publisher is based on the principle of editorial independence.
Editorial and Blind Peer Review Processes
Editors are responsible for implementing the “Blind Peer Review and Evaluation Process” policies included in the journal’s publication policies. In this context, editors ensure that each manuscript is evaluated fairly, impartially, and in a timely manner.
Quality Assurance
Editors are responsible for ensuring that every article published in the journal complies with the journal’s publication policies and international standards.
Protection of Personal Data
Editors are obliged to ensure the protection of personal data related to participants or images included in the evaluated studies. They are responsible for rejecting studies unless documented explicit consent has been obtained from the individuals involved. In addition, editors are responsible for protecting the personal data of authors, reviewers, and readers.
Ethics Committee, Human and Animal Rights
Editors are responsible for ensuring the protection of human and animal rights in the studies they evaluate. They are obliged to reject studies in cases where there is no ethical committee approval for the subjects involved or the necessary permissions for experimental research.
Research requiring ethical committee approval includes, but is not limited to:
• Any research conducted using qualitative or quantitative approaches that involves data collection from participants through surveys, interviews, focus groups, observation, experiments, or other interviewing techniques.
• Experimental or other scientific use of humans or animals (including materials or data).
• Clinical research conducted on humans.
• Research conducted on animals.
• Retrospective studies in accordance with the Personal Data Protection Law.
Additionally:
• Case reports must indicate that “informed consent” has been obtained.
• Permission must be obtained from owners for the use of scales, surveys, photographs, or other materials belonging to others, and this must be clearly stated.
• Compliance with copyright regulations must be indicated for any used intellectual or artistic works.
Prevention of Misconduct and Abuse of Duty
Editors are responsible for taking measures against possible misconduct and abuse of duty. This includes conducting meticulous and objective investigations of complaints related to such cases and sharing relevant findings as part of the editor’s responsibilities.
Ensuring Academic Publishing Integrity
Editors must ensure that errors, inconsistencies, or misleading statements in studies are corrected promptly.
Protection of Intellectual Property Rights
Editors are responsible for protecting the intellectual property rights of all published articles and defending the rights of the journal and the author(s) in the event of potential violations. Additionally, editors must take necessary measures to ensure that the content of published articles does not infringe on the intellectual property rights of other publications.
Constructiveness and Openness to Discussion
Editors should:
• Consider persuasive criticisms regarding works published in the journal and adopt a constructive attitude toward such criticisms.
• Grant the author(s) of criticized studies the right to reply.
• Not ignore or exclude studies containing negative results.
Complaints
Editors are obliged to carefully examine complaints submitted by authors, reviewers, or readers and respond in an informative and explanatory manner.
Political and Commercial Concerns
The journal owner, publisher, or any other political or commercial entity must not influence the independent decision-making of editors.
Conflicts of Interest
Editors must ensure that the publication process of manuscripts is completed independently and impartially, taking into account any potential conflicts of interest among author(s), reviewers, and other editors.
Ethical Responsibilities of Reviewers
The evaluation of all manuscripts through blind peer review directly affects publication quality. This process ensures trust through objective and independent assessment. The evaluation process of Doğuş University Journal is conducted in accordance with the principle of double-blind peer review. Reviewers cannot communicate directly with authors; evaluations and comments are conveyed through the journal management system. During this process, review forms and reviewers’ comments on full texts are transmitted to the author(s) via the editor.
In this context, reviewers evaluating manuscripts for Doğuş University Journal are expected to adhere to the following ethical responsibilities:
• Accept only manuscripts related to their area of expertise.
• Conduct evaluations impartially and confidentially.
• If they believe they are facing a conflict of interest during the review process, decline to review the manuscript and inform the journal editor.
• In accordance with the principle of confidentiality, destroy the manuscripts they have reviewed after the evaluation process. They may use only the final published versions after publication.
• Conduct evaluations objectively, focusing solely on the content of the manuscript. Nationality, gender, religious beliefs, political views, or commercial concerns must not influence the evaluation.
• Provide evaluations in a constructive and courteous manner. They must not make derogatory personal comments containing hostility, defamation, or insults.
• Complete the evaluation of accepted manuscripts in a timely manner and in accordance with the ethical responsibilities stated above.
Ethical Responsibilities of the Publisher
Doğuş University, the publisher of Doğuş University Journal, is a non-profit foundation university. In this context, the university acts with awareness of the following ethical responsibilities regarding the journal:
• Editors are responsible for all processes of manuscripts submitted to Doğuş University Journal. Within this framework, editors are decision-makers without consideration of economic or political gains.
• The publisher undertakes to ensure the formation of independent editorial decisions.
• The publisher is responsible for taking measures against all forms of scientific misconduct related to editors, including citation manipulation and plagiarism.
If You Encounter an Unethical Situation
If you encounter any unethical behavior or content—whether related to the ethical responsibilities mentioned above or otherwise—in Doğuş University Journal, please report it via email to journal@dogus.edu.tr.

Editorial Board

BK

Bora KURTULUŞ

Econometrics, Econometric and Statistical Methods, Time-Series Analysis, Statistics

Sunay ÇIRALI

Finance and Investment, Environment and Climate Finance, Accounting, Auditing and Accountability

Dilek Işılay ÜÇOK

Strategy, Management and Organisational Behaviour, Organisational Behaviour

TI

Tansu IŞIKAY

Consumer Behaviour

NY

Naci YILMAZ

Banking and Insurance, Banking Management, Financial Forecast and Modelling, Financial Markets and Institutions

GY

Gülşen YURDAKUL

Management Information Systems, Organisational Behaviour

BS

Bayram SÖZBIR

Management Information Systems, Real and Complex Functions (Incl. Several Variables)

DP

Deniz PARLAK

Business Administration

AY

Alperen YAVUZER

Political Movement, International Relations

MY

Mehmet Şuayb YILDIRIM

Macroeconomics, Growth, Foreign Trade

PÜ

Prof Dr. Targan Ünal ÜNAL

Applied Microeconometrics, International Finance, Financial Institutions, Financial Risk Management

EA

Ezgi AYDOĞAN

International Finance

SK

Stefanie KREISMAN

Language Studies (Other)

MÖ

Mahsum ÖKMEN

Growth

Semih EVCIMAN

Political Science, Political Theory and Political Philosophy, Gender and Politics, Intellectual History of Ottoman

Advisory Board

Kalender Özcan ATILGAN

Marketing, Pricing, Consumer Behaviour

Eda YAŞA ÖZELTÜRKAY

Ecology, Sustainability and Energy, Marketing, Digital Marketing, Entrepreneurship

ÖT

Özlem TAŞSEVEN

Econometrics Theory

Erkut ALTINDAĞ

Management Information Systems, Business Administration, Organizasyon

SB

Semra BIRGÜN

Industrial Engineering, Manufacturing Processes and Technologies (Excl. Textiles), Manufacturing Management, Manufacturing and Service Systems

YE

Yaman Ömer ERZURUMLU

Behavioural Finance, Financial Forecast and Modelling, Financial Markets and Institutions, Financial Risk Management

TÖ

Turgut ÖZKAN

Financial Markets and Institutions

NS

Nüket SARACEL

Labour and Social Security Law, Social Policy, Social Security, Strategy

BB

Besim Bülent BALI

Policy of Treasury, Public Economy, Public Economics - Public Choice

TO

Türkan Benan ORBAY

Labor Economics, Game Theory, Industrial Economy

PÜ

Prof Dr. Targan Ünal ÜNAL

Applied Microeconometrics, International Finance, Financial Institutions, Financial Risk Management

Sahure Gonca TELLI

Instructional Technologies, Technology Management and Business Models, E-Trade, Technology Management, Marketing, Digital Marketing, Customer Relationship Management, Sales Management, Consumer Behaviour, International Marketing

ŞÖ

Şule ÖNSEL EKICI

Planning and Decision Making, Quantitative Decision Methods , Multiple Criteria Decision Making

CY

Cemal YÜKSELEN

Marketing

SB

Sezen BOZYIĞIT

Consumer Behaviour

CG

Cevat GERNI

Development Economics - Macro, Foreign Trade, International Trade