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İklim Değişikliği ve Çevresel Maliyetler: Kirleten Öder İlkesi Çerçevesinde Bir Değerlendirme

Year 2024, Volume: 8 Issue: 2, 862 - 886, 24.05.2024
https://doi.org/10.25295/fsecon.1438142

Abstract

Paris Anlaşması başta olmak üzere birçok uluslararası düzenlemede iklim değişikliği kaynaklı risk ve tehditler ile mücadelede sera gazı salımların azaltımı (mitigation) yanı sıra uyum (adaptation) faaliyetlerinin gerekliliği sıklıkla vurgulanmaktadır. Benzer şekilde, azaltım ve uyum çabalarını da içerecek şekilde ekonomik, sosyal ve ekolojik değişime öncelik veren "sürdürülebilir kalkınma" hedeflerine ulaşmak, işletmelerin tercih ve önceliklerinde değişiklik yapılmasını gerektirmektedir. Bu bağlamda iklim değişikliği ve sürdürülebilirlik girişimleri ile mücadelede özel sektör tarafından daha fazla benimsemesi istenen "kirleten öder ilkesi (KÖİ)" akademik ve politik tartışmaların odağı olmaya devam etmektedir. Çünkü KÖİ, maliyetleri ve görevleri paydaşlar arasında dağıtmak, sürdürülebilir bir toplum ve daha adil bir küresel iklim politikası oluşturmak için gereklidir. KÖİ’nin pratik boyutlarını, çevresel maliyetleri hesaplamak için kullanılan prosedürler oluşturmaktadır. Ayrıca bir işletmenin üretim ve tüketimden kaynaklanan çevresel maliyetleri ve karbon salımlarını raporlaması büyük ölçüde güvenilir ve kapsayıcı muhasebe ve mali kayıtlarına bağlı olmaktadır. Bu kapsamda çalışmada iklim değişikliği ile mücadelede çevresel maliyetlerin KÖİ çerçevesinde incelenmesi amaçlanmaktadır. Bu çalışma sonucunda ise KÖİ üretim maliyetlerinde çevresel maliyetlerin payının ve karbon ayak izinin doğru belirlenmesi, kayıtlanması, raporlanmasının küresel rekabet açısından yadsınamaz önemi olduğu tespit edilmiştir.

References

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  • Barresi, P. A. (2020). The polluter pays principle as an instrument of municipal and global environmental governance in climate change mitigation law: Lessons from China, India, and the United States. Climate Law, 10(1), 50-93.
  • Beer, P. ve Friend F. (2006). Environmental Accounting: A Management Tool for Enhancing Corporate Environmental and Economic Performance, Ecological Economics, 58(3), 548-560.
  • Bleeker, A. (2009). Does the polluter pay? The polluter-pays principle in the case law of the European Court of Justice. European Energy and environmental law review, 18(6). 289-306.
  • Carattini, S., Carvalho, M., & Fankhauser, S. (2018). Overcoming public resistance to carbon taxes. Wiley Interdisciplinary Reviews: Climate Change, 9(5), e531.
  • Corvino, F. (2023). The forward-looking polluter pays principle for a just climate transition. Critical Review of International Social and Political Philosophy, 1-28.
  • Coşkun A. ve Karaca N. (2008). KOBİ'lerde Çevresel Maliyetlerin Sınıflandırılmasına Yönelik Bir Öneri: Metal İşleme Sektöründen Bir Uygulama. Ekoloji, 18/69, 59-65
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  • Köppl, A., & Schratzenstaller, M. (2023). Carbon taxation: A review of the empirical literature. Journal of Economic Surveys, 37(4), 1353-1388.
  • Kurtlu, A. (2017). Çevresel Maliyetlerin Faaliyet Tabanlı Maliyetleme Yöntemi İle Belirlenmesi ve Bir Uygulama, Yönetim ve Ekonomi, 24/2, 309-325.
  • Larsen, H. N., & Hertwich, E. G. (2009). The case for consumption-based accounting of greenhouse gas emissions to promote local climate action. Environmental Science & Policy, 12(7), 791-798.
  • Feng, L. ve Buhi, J. G. (2011). The Copenhagen Accord and the Silent Incorporation of the Polluter Pays Principle in International Climate Law: An Analysis of Sino-American Diplomacy at Copenhagen and Beyond. Buffalo Environmental Law Journal, 18(1), 1-74.
  • Mayer, B. (2018). The international law on climate change. Cambridge University Press.
  • Milne, M. J. (1991). Accounting Environmental Resource Values and Non-Market Valuation Techniques for Environmental Resources, A Review Accounting Auditing & Accountability Journal, 4(3) .80-108.
  • Nemli E. (1999) Çevre Muhasebesinin İki Yönü. Marmara Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2, 11, 211-216.
  • Okafor, G. O., Okaro, S.C. ve Egbunike, :F. (2013). Environmental Cost Accounting and Cost Allocation a Study of Selected Manufacturing Companies in Nigeria, European Journal of Business and Management, Vol. 5, No,18, 68-76.
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  • Organization of Economic Cooperation and Development [OECD] (1972). Recommendation of the council on guiding principles concerning international economic aspects of environmental policies. May. Council Document No. C (72)128. Paris.
  • Özbirecikli M. ve Melek Z. (2002) Çevre Muhasebesi ve Çevresel Maliyetlerin Maliyet Muhasebesi Sistemine Etkileri Bir Araştırma. Muhasebe ve Finansman Dergisi, 14, 82-91.
  • Parker, L.D. (2000). Environmental costing: a path to ımplementation. Australian Accounting Review, 3, 43-51.
  • Perkins, D. ve Stovall, O. S. (2011). Resource consumption accounting: where does ıt fit?. The Journal of Applied Business Research. September/October, 27(5), 41-52.
  • Raufer, R., Coussy, P., Freeman, C. (2022). Emissions Trading. In Lackner, M., Sajjadi, B., Chen, W.Y. (eds) Handbook of Climate Change Mitigation and Adaptation. Springer, Cham. https://doi.org/10.1007/978-3-030-72579-2_8
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  • Soylu, Y. ve İleri, H. (2009). Çevre Muhasebesi ve Çevre Maliyetlerinin Üretim Maliyetlerine Etkileri. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 12(1-2), 309-322.
  • Stavins, R. N. ve Whitehead, B. W. (1992). Pollution charges for environmental protection: a policy link between energy and environment. Annual Review of Energy and the Environment, 17(1), 187-210.
  • Tan, K. C. (2023). Climate reparations: Why the polluter pays principle is neither unfair nor unreasonable. WIREs Climate Change, 14(4), e827.
  • Tilton, J. E. (2016). Global climate policy and the polluter pays principle: A different perspective. Resources Policy, 50, 117-118.
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  • White, L. (2009). Resource consumption accounting: manager-focused management accounting, The Journal of Corporate Accounting& Finance, May/June, 63-77.
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Climate Change and Environmental Costs: A Review within the Framework of the Polluter Pays Principle

Year 2024, Volume: 8 Issue: 2, 862 - 886, 24.05.2024
https://doi.org/10.25295/fsecon.1438142

Abstract

Many international climate regulations including the Paris Agreement, frequently emphasize the necessity of adaptation activities and greenhouse gas emission mitigation efforts to address the risks and threats arising from climate change. Similarly, achieving the objectives of "sustainable development," which give priority to economic, social, and ecological change, including mitigation and adaptation efforts, requires changes in the preferences and priorities of enterprises. In this regard, the "polluter pays principle (PPP)," which is desired to be more widely adopted by the private sector for dealing with climate change and sustainability initiatives, is a focus area of academic and political discussions. Because PPP is essential to distributing costs and duties among stakeholders and building a sustainable society and a more equal and just global climate policy, the practical dimension of the concept of polluter pays consists of the procedures used to calculate environmental costs. In addition, a company's reporting of its environmental costs and carbon emissions from production and consumption depends mainly on its reliable and comprehensive accounting and financial records. In this regard, the study's objective is to investigate the environmental costs in the context of PPP for addressing climate change. This study has found that it is imperative that the percentage of environmental expenses and carbon footprint in PPP production costs must be accurately calculated, recorded, and reported in order to remain competitive globally.

Ethical Statement

Bu çalışma kullanılan yöntem gereği Etik Kurulu Raporu gerektirmemektedir.

Supporting Institution

yok

References

  • Afionis, S., Sakai, M., Scott, K., Barrett, J., & Gouldson, A. (2017). Consumption‐based carbon accounting: does it have a future? Wiley Interdisciplinary Reviews: Climate Change, 8(1), e438.
  • Alagöz, A. ve Yılmaz, B. (2001). Çevre Muhasebesi ve Çevresel Maliyetler. Sosyal Ekonomik Araştırmalar Dergisi, 1(1-2), 147-158.
  • Barresi, P. A. (2020). The polluter pays principle as an instrument of municipal and global environmental governance in climate change mitigation law: Lessons from China, India, and the United States. Climate Law, 10(1), 50-93.
  • Beer, P. ve Friend F. (2006). Environmental Accounting: A Management Tool for Enhancing Corporate Environmental and Economic Performance, Ecological Economics, 58(3), 548-560.
  • Bleeker, A. (2009). Does the polluter pay? The polluter-pays principle in the case law of the European Court of Justice. European Energy and environmental law review, 18(6). 289-306.
  • Carattini, S., Carvalho, M., & Fankhauser, S. (2018). Overcoming public resistance to carbon taxes. Wiley Interdisciplinary Reviews: Climate Change, 9(5), e531.
  • Corvino, F. (2023). The forward-looking polluter pays principle for a just climate transition. Critical Review of International Social and Political Philosophy, 1-28.
  • Coşkun A. ve Karaca N. (2008). KOBİ'lerde Çevresel Maliyetlerin Sınıflandırılmasına Yönelik Bir Öneri: Metal İşleme Sektöründen Bir Uygulama. Ekoloji, 18/69, 59-65
  • Çalış, Y. E. (2013). Çevresel Maliyetlerin Muhasebeleştirilmesi. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 34(1), 175-190.
  • Çevre, Şehircilik ve İklim Değişikliği Bakanlığı [ÇŞİ] (2023). Türkiye Cumhuriyeti Güncellenmiş Birinci Ulusal Katkı Beyanı, İklim Değişikliği Başkanlığı, https://www.iklim.gov.tr/guncellenmis-birinci-ulusal-katki-beyani-sunuldu-haber-1139. E.T.: 16.2024.
  • Davis, S. J., & Caldeira, K. (2010). Consumption-based accounting of CO2 emissions. Proceedings of the national academy of sciences, 107(12), 5687-5692.
  • De Sadeleer, N. M. (2012). The polluter-pays principle in EU law-bold case law and poor harmonisation. Pro Natura: Festskrift Til HC Bugge, Oslo, Universitetsforlaget, 405-419.
  • De Sadeleer, N. (2020). Environmental principles: from political slogans to legal rules. Oxford University Press. UK. 2nd. Edition.
  • Ergin, H. ve Okutmuş, E. (2007) Çevre Muhasebesi: Çevre Maliyetleri ve Çevre Raporlaması, Yönetim Bilimleri Dergisi (5: 1) 144- 172
  • Ersoy Mirici, M. ve Berberoğlu, S. (2022). Türkiye Perspektifinde Yeşil Mutabakat ve Karbon Ayak İzi: Tehdit mi? Fırsat mı?, Artvin Çoruh Üniversitesi Doğal Afetler ve Çevre Dergisi, 8(1),156-164
  • Franzen, A., & Mader, S. (2018). Consumption-based versus production-based accounting of CO2 emissions: is there evidence for carbon leakage?. Environmental science & policy, 84, 34-40.
  • García-Portela, L. (2023). Backward-looking principles of climate justice: The unjustified move from the polluter pays principle to the beneficiary pays principle. Res Publica, 29(3), 367-384.
  • Hacırüstemoğlu, R. ve Şakrak, M. (2002). Maliyet Muhasebesinde Güncel Yaklaşımlar, Türkmen Kitabevi, İstanbul.
  • Hansen D.R. and Mowen M.M. (2003). Cost Management. Thomson South Western, Ohio.
  • Heine, D., Faure, M. G., ve Dominioni, G. (2020). The polluter-pays principle in climate change law: An economic appraisal. Climate Law, 10(1), 94-115.
  • Heyward, C. (2021). Is the beneficiary pays principle essential in climate justice? Norsk Filosofisk Tidsskrift,56 (2-3): 125–136.
  • Intergovernmental Panel on Climate Change [IPCC] (2023). Summary for Policymakers. In: Climate Change 2023: Synthesis Report. Contribution of Working Groups I, II and III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change [Core Writing Team, H. Lee and J. Romero (eds.)]. IPCC, Geneva, Switzerland, pp. 1-34, doi: 10.59327/IPCC/AR6-9789291691647.001
  • Karaca, N. ve Küçük, H. (2017). Kaynak Tüketim Muhasebesi Temelinde Ürün Maliyetlerinin Hesaplanması- Karşılaştırmalı Bir Uygulama, İşletme Araştırmaları Dergisi, 9/2, 353-375.
  • Kırlıoğlu H. ve Can A.V. (1998) Çevre Muhasebesi. Değişim Yayınları, Adapazarı.
  • Köppl, A., & Schratzenstaller, M. (2023). Carbon taxation: A review of the empirical literature. Journal of Economic Surveys, 37(4), 1353-1388.
  • Kurtlu, A. (2017). Çevresel Maliyetlerin Faaliyet Tabanlı Maliyetleme Yöntemi İle Belirlenmesi ve Bir Uygulama, Yönetim ve Ekonomi, 24/2, 309-325.
  • Larsen, H. N., & Hertwich, E. G. (2009). The case for consumption-based accounting of greenhouse gas emissions to promote local climate action. Environmental Science & Policy, 12(7), 791-798.
  • Feng, L. ve Buhi, J. G. (2011). The Copenhagen Accord and the Silent Incorporation of the Polluter Pays Principle in International Climate Law: An Analysis of Sino-American Diplomacy at Copenhagen and Beyond. Buffalo Environmental Law Journal, 18(1), 1-74.
  • Mayer, B. (2018). The international law on climate change. Cambridge University Press.
  • Milne, M. J. (1991). Accounting Environmental Resource Values and Non-Market Valuation Techniques for Environmental Resources, A Review Accounting Auditing & Accountability Journal, 4(3) .80-108.
  • Nemli E. (1999) Çevre Muhasebesinin İki Yönü. Marmara Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2, 11, 211-216.
  • Okafor, G. O., Okaro, S.C. ve Egbunike, :F. (2013). Environmental Cost Accounting and Cost Allocation a Study of Selected Manufacturing Companies in Nigeria, European Journal of Business and Management, Vol. 5, No,18, 68-76.
  • Organization for Economic Co-operation and Development [OECD] (1974). Council, Recommendation of the Council on Guiding Principles Concerning International Economic Aspects of Environmental Policies, OECD/LEGAL/0132, https://legalinstruments.oecd.org/en/instruments/OECD-LEGAL-0132, E.T. 01.01.2024.
  • Organization for Economic Co-operation and Development [OECD] (1991). Recommendation on the Uses of Economic Instruments in Environmental Policy (1991 C (90), OECD/LEGAL/0258, https://legalinstruments.oecd.org/en/instruments/OECD-LEGAL-0258.
  • Organization of Economic Cooperation and Development [OECD] (1972). Recommendation of the council on guiding principles concerning international economic aspects of environmental policies. May. Council Document No. C (72)128. Paris.
  • Özbirecikli M. ve Melek Z. (2002) Çevre Muhasebesi ve Çevresel Maliyetlerin Maliyet Muhasebesi Sistemine Etkileri Bir Araştırma. Muhasebe ve Finansman Dergisi, 14, 82-91.
  • Parker, L.D. (2000). Environmental costing: a path to ımplementation. Australian Accounting Review, 3, 43-51.
  • Perkins, D. ve Stovall, O. S. (2011). Resource consumption accounting: where does ıt fit?. The Journal of Applied Business Research. September/October, 27(5), 41-52.
  • Raufer, R., Coussy, P., Freeman, C. (2022). Emissions Trading. In Lackner, M., Sajjadi, B., Chen, W.Y. (eds) Handbook of Climate Change Mitigation and Adaptation. Springer, Cham. https://doi.org/10.1007/978-3-030-72579-2_8
  • Savcı, M. (2023). İşletmelerde Faaliyet Başarısına Etki Eden Faktörler ve Faaliyet Kontrol Sistemi, Ekin Basın Dağıtım, Bursa.
  • Schwartz, P. (2018). Chapter VI.20: The polluter-pays principle. In Elgar Encyclopedia of Environmental Law (pp. 260-271). Cheltenham, UK: Edward Elgar Publishing, https://doi.org/10.4337/9781785365669.VI.20, E.T.: 2.1.2024.
  • Sezer, Ö., ve Dökmen, G. (2018). Kirleten Öder İlkesi Çerçevesinde Türkiye’de Çevre Vergileri ve Negatif Dışsallıklar Sorunu. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (57), 163-181.
  • Soylu, Y. ve İleri, H. (2009). Çevre Muhasebesi ve Çevre Maliyetlerinin Üretim Maliyetlerine Etkileri. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 12(1-2), 309-322.
  • Stavins, R. N. ve Whitehead, B. W. (1992). Pollution charges for environmental protection: a policy link between energy and environment. Annual Review of Energy and the Environment, 17(1), 187-210.
  • Tan, K. C. (2023). Climate reparations: Why the polluter pays principle is neither unfair nor unreasonable. WIREs Climate Change, 14(4), e827.
  • Tilton, J. E. (2016). Global climate policy and the polluter pays principle: A different perspective. Resources Policy, 50, 117-118.
  • Türk Sanayicileri ve İş İnsanları Derneği [TÜSİAD] (2005). Şirketlerin yeni yönetim aracı: çevresel muhasebe, Yayın No. TÜSİAD-T/2005-06/404, Lebib Yalkın Yayımları ve Basım İşleri, İstanbul.
  • U.S. Environmental Protection Agency [EPA] (1995). An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms, Washington.
  • United Nations (1992a). General Assembly, Rio Declaration on Environment and Development, A/CONF.151/26 (Vol. I). https://www.un.org/en/development/desa/population/migration/generalassembly/docs/globalcompact/A_CONF.151_26_Vol.I_Declaration.pdf. E.T.: 2.1.2024
  • United Nation (1992b). United Nations Framework Convention on Climate Change (UNFCCC), https://unfccc.int/files/essential_background/background_publications_htmlpdf/application/pdf/conveng.pdf, E.T.: 3. 2. 2024.
  • United Nations Environment Programme [UNEP] (2023). Emissions Gap Report 2023: Broken Record – Temperatures hit new highs, yet world fails to cut emissions (again). Nairobi. https://doi.org/10.59117/20.500.11822/43922. E.T.: 12.1.2024.
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Details

Primary Language Turkish
Subjects Environment Policy
Journal Section Articles
Authors

Mustafa Savcı 0000-0002-0794-9804

Korkmaz Yıldırım 0000-0001-5427-5075

Publication Date May 24, 2024
Submission Date February 16, 2024
Acceptance Date May 13, 2024
Published in Issue Year 2024 Volume: 8 Issue: 2

Cite

APA Savcı, M., & Yıldırım, K. (2024). İklim Değişikliği ve Çevresel Maliyetler: Kirleten Öder İlkesi Çerçevesinde Bir Değerlendirme. Fiscaoeconomia, 8(2), 862-886. https://doi.org/10.25295/fsecon.1438142

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