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Kimya ve Plastik Sektöründe Çevresel Sürdürülebilirlik Kapsamında Döngüsel Ekonomi Uygulamaları: Bulgular ve Değerlendirmeler

Year 2025, Volume: 8 Issue: 5, 424 - 455, 15.10.2025
https://doi.org/10.59445/ijephss.1699989

Abstract

Bu çalışma, Türkiye’de kimya ve plastik sektöründe faaliyet gösteren işletmelerin döngüsel ekonomi (DE) stratejilerini çevresel sürdürülebilirlik bağlamında nasıl benimsediğini ve kurumsal raporlarda nasıl yansıttığını incelemektedir. Yüksek enerji ve kaynak tüketimi, kimyasal atık üretimi ve fosil temelli üretim süreçleri nedeniyle çevresel etkileri yüksek olan bu sektör, döngüsel ekonomi ilkeleri doğrultusunda yeniden yapılandırılmaya ihtiyaç duymaktadır. Araştırma kapsamında, Borsa İstanbul’da işlem gören ve 2019–2024 yılları arasında sürdürülebilirlik, entegre veya faaliyet raporu yayımlamış olan kimya ve plastik sektörüne ait sekiz işletme örneklem olarak seçilmiştir. Bu işletmelerin raporları, raporlarda döngüsel ekonomi uygulamalarına sistematik ve somut biçimde yer verilmesi kriterine göre belirlenmiştir. Veri analizi süreci, MAXQDA 2024 Analytics Pro yazılımı kullanılarak yürütülmüş; raporlar nitel içerik analizi yöntemiyle kodlanmış ve değerlendirilmiştir. Analiz kapsamında 12 ana tema ve 78 alt kategoriye dayalı bir kod sistemi geliştirilmiş, toplamda 3.400 içerik frekansı tanımlanmıştır. Kodlama sisteminde geri dönüşüm, atık yönetimi, kaynak verimliliği, yaşam döngüsü, çevresel maliyetler, emisyon açıklamaları ve biyolojik-teknik döngüler gibi temalar öne çıkmıştır. Elde edilen bulgular, incelenen işletmelerin çevresel sürdürülebilirliğe yönelik yaklaşımlarının genellikle kaynak verimliliği, enerji tasarrufu ve yasal uyum odaklı olduğunu göstermektedir. Bu çalışma hem politika yapıcılara hem de sektör temsilcilerine stratejik yol haritası sunarken, ileri düzey döngüsel uygulamaların geliştirilmesi açısından da gelecekteki araştırmalara katkı sağlamaktadır.

Ethical Statement

Bu çalışmanın hazırlanma sürecinde bilimsel ve etik ilkelere uyulduğu ve yararlanılan tüm çalışmaların kaynakçada belirtildiği beyan olunur.

Supporting Institution

Çalışma, kamusal, özel, ticari nitelikte ya da kar amacı gütmeyen herhangi bir kurumdan destek alınmadan hazırlanmıştır.

References

  • Agyapong, D., Agyapong, G. K., Ofori, D., Light, O., & Frimpong, S. E. (2025). Implications of circular economy practices for firms in the integrated waste sector. Frontiers in Sustainability, 5, 1455335.
  • Agyemang, A. O., Osei, A., & Kongkuah, M. (2025). Exploring the ESG‐Circular Economy Nexus in Emerging Markets: A Systems Perspective on Governance, Innovation, and Sustainable Business Models. Business Strategy and the Environment.
  • Berndtsson, M. (2015). Circular Economy and the EU Action Plan. Stockholm University.
  • Bennett, M., Bouma, J. J., & Walters, B. (2002). Environmental management accounting: Informational and institutional developments. Springer.
  • Bocken, N. M. P., Bakker, C., & Pauw, I. de. (2019). Product design and business model strategies for a circular economy. Journal of Industrial and Production Engineering, 33(5), 308–320.
  • Boons, F., & Lüdeke-Freund, F. (2013). Business models for sustainable innovation: State-of-the-art and steps towards a research agenda. Journal of Cleaner Production, 45, 9–19. https://doi.org/10.1016/j.jclepro.2012.07.007
  • Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
  • Burritt, R. L., & Schaltegger, S. (2014). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 27(2), 1309–1330. https://doi.org/10.1108/AAAJ-12-2013-1559
  • Burritt, R. L., & Schaltegger, S. (2014). Sustainability accounting and reporting: Development, linkages and reflection. In J. Unerman, J. Bebbington & B. O’Dwyer (Eds.), Sustainability accounting and accountability (pp. 35–57). Routledge.
  • CDP (Carbon Disclosure Project). (2020). CDP Global Environmental Report. https://www.cdp.net
  • Christ, K. L., & Burritt, R. L. (2013). Critical environmental concerns in environmental management accounting research. Journal of Accounting & Organizational Change, 9(3), 292–317. https://doi.org/10.1108/JAOC-02-2013-0011
  • Di Vaio, A., Hasan, S., Palladino, R., & Hassan, R. (2023). The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework. Environment, development and sustainability, 25(1), 734-810.
  • Dua, S., & Dadsena, K. K. (2025). Circular economy integration in oil and gas sector: case of MENA countries. International Journal of Sustainable Development, 28(1), 124-146
  • Ellen MacArthur Foundation. (2013). Towards the circular economy: Economic and business rationale for an accelerated transition. https://ellenmacarthurfoundation.org
  • EMF (Ellen MacArthur Foundation). (2013). Towards the Circular Economy: Economic and Business Rationale for an Accelerated Transition. https://ellenmacarthurfoundation.org
  • European Commission. (2015). Closing the loop – An EU action plan for the Circular Economy. Brussels: European Commission.
  • European Commission. (2020). A new Circular Economy Action Plan: For a cleaner and more competitive Europe. Brussels: European Commission. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52020DC0098
  • Fura, B., Stec, M., & Miś, T. (2020). Statistical evaluation of the level of development of circular economy in European Union member countries. Energies, 13(23), 6401.
  • Geissdoerfer, M., Savaget, P., Bocken, N. M. P., & Hultink, E. J. (2017). The Circular Economy – A new sustainability paradigm? Journal of Cleaner Production, 143, 757–768. https://doi.org/10.1016/j.jclepro.2016.12.048
  • GHG Protocol. (2011). Corporate Value Chain (Scope 3) Accounting and Reporting Standard. World Resources Institute and World Business Council for Sustainable Development.
  • Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47–62. https://doi.org/10.1016/j.aos.2009.04.006
  • Geyer, R., Jambeck, J. R., & Law, K. L. (2017). Production, use, and fate of all plastics ever made. Science Advances, 3(7), e1700782. https://doi.org/10.1126/sciadv.1700782
  • Guinee, J. B., et al. (2002). Handbook on Life Cycle Assessment: Operational Guide to the ISO Standards. Springer.
  • IPCC. (2021). Sixth Assessment Report: Climate Change 2021 – The Physical Science Basis. Intergovernmental Panel on Climate Change. https://www.ipcc.ch
  • Keski̇n, H., & Esen, E. (2025). Themes and readability of integrated reports of banks from a circular economy perspective. International Journal of Bank Marketing, 43(2), 321-340.
  • Kirchherr, J., Reike, D., & Hekkert, M. (2018). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, Conservation and Recycling, 127, 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005
  • Korhonen, J., Honkasalo, A., & Seppälä, J. (2018). Circular economy: The concept and its limitations. Ecological Economics, 143, 37–46. https://doi.org/10.1016/j.ecolecon.2017.06.041
  • Krabbe, O., et al. (2015). Aligning corporate greenhouse-gas emissions targets with climate goals. Nature Climate Change, 5(12), 1057–1060. https://doi.org/10.1038/nclimate2770
  • Kumar, B., Kumar, L., Kumar, A., Kumari, R., Tagar, U., & Sassanelli, C. (2024). Green finance in circular economy: a literature review. Environment, development and sustainability, 26(7), 16419-16459.
  • Lieder, M., & Rashid, A. (2016). Towards circular economy implementation: A comprehensive review in context of manufacturing industry. Journal of Cleaner Production, 115, 36–51. https://doi.org/10.1016/j.jclepro.2015.12.042
  • Morseletto, P. (2020). Targets for a circular economy. Resources, Conservation and Recycling, 153, 104553.
  • Murray, A., Skene, K., & Haynes, K. (2017). The circular economy: An interdisciplinary exploration of the concept and application in a global context. Journal of Business Ethics, 140(3), 369–380.
  • OECD. (2018). Business Models for the Circular Economy: Opportunities and Challenges from a Policy Perspective. OECD Publishing.
  • OECD. (2020). Resource Efficiency and Circular Economy. https://www.oecd.org/environment/circulareconomy.htm
  • Schiederig, T., Tietze, F., & Herstatt, C. (2012). Green innovation in technology and innovation management – an exploratory literature review. R&D Management, 42(2), 180–192. https://doi.org/10.1111/j.1467-9310.2011.00672.x
  • Stahel, W. R. (2016). The circular economy. Nature News, 531(7595), 435–438. https://doi.org/10.1038/531435a TCFD (Task Force on Climate-related Financial Disclosures). (2017). Recommendations of the Task Force on Climate-related Financial Disclosures. https://www.fsb-tcfd.org
  • TEPAV (Türkiye Ekonomi Politikaları Araştırma Vakfı). (2021). Yeşil Mutabakat: Türkiye için bir yol haritası. Ankara. https://www.tepav.org.tr
  • UNEP. (2011). Decoupling Natural Resource Use and Environmental Impacts from Economic Growth. United Nations Environment Programme.
  • UNEP (United Nations Environment Programme). (2018). Single-use plastics: A roadmap for sustainability. https://www.unep.org/resources/report/single-use-plastics-roadmap-sustainability
  • UNEP (United Nations Environment Programme). (2019). Emissions Gap Report 2019. United Nations Environment Programme. https://www.unep.org/resources/emissions-gap-report-2019
  • Yılmaz, V. (2022). Avrupa Birliği ülkelerinin döngüsel ekonomi performansı. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 23(1), 94-114.

Circular Economy Practices Within the Scope of Environmental Sustainability in the Chemical and Plastic Industry: Findings and Evaluations

Year 2025, Volume: 8 Issue: 5, 424 - 455, 15.10.2025
https://doi.org/10.59445/ijephss.1699989

Abstract

This study examines how companies operating in Turkey's chemical and plastic sectors adopt and report circular economy (CE) strategies within the framework of environmental sustainability. Given the sector's high levels of energy and resource consumption, chemical waste generation, and dependence on fossil-based production processes, it holds critical environmental significance and requires restructuring in line with CE principles. Within the scope of the study, qualitative content analysis was conducted on sustainability, integrated, and annual reports published by eight companies listed on Borsa Istanbul between 2019 and 2024. Using MAXQDA software, 12 main codes and 78 sub-codes were generated, resulting in a total of 3,400 coding frequencies. The coding structure prioritized themes such as recycling, waste management, resource efficiency, life cycle perspective, environmental costs, emission disclosures, and biological-technical cycles. The findings reveal that corporate strategies related to environmental sustainability are primarily focused on resource efficiency, energy savings, and regulatory compliance. Furthermore, the research provides valuable insights and a strategic roadmap for both policymakers and sector stakeholders. It also sets the stage for future studies aimed at advancing circular practices in high-impact industrial sectors.

Ethical Statement

It is declared that scientific and ethical principles have been followed while carrying out and writing this study and that all the sources used have been properly cited.

Supporting Institution

This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.

References

  • Agyapong, D., Agyapong, G. K., Ofori, D., Light, O., & Frimpong, S. E. (2025). Implications of circular economy practices for firms in the integrated waste sector. Frontiers in Sustainability, 5, 1455335.
  • Agyemang, A. O., Osei, A., & Kongkuah, M. (2025). Exploring the ESG‐Circular Economy Nexus in Emerging Markets: A Systems Perspective on Governance, Innovation, and Sustainable Business Models. Business Strategy and the Environment.
  • Berndtsson, M. (2015). Circular Economy and the EU Action Plan. Stockholm University.
  • Bennett, M., Bouma, J. J., & Walters, B. (2002). Environmental management accounting: Informational and institutional developments. Springer.
  • Bocken, N. M. P., Bakker, C., & Pauw, I. de. (2019). Product design and business model strategies for a circular economy. Journal of Industrial and Production Engineering, 33(5), 308–320.
  • Boons, F., & Lüdeke-Freund, F. (2013). Business models for sustainable innovation: State-of-the-art and steps towards a research agenda. Journal of Cleaner Production, 45, 9–19. https://doi.org/10.1016/j.jclepro.2012.07.007
  • Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
  • Burritt, R. L., & Schaltegger, S. (2014). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 27(2), 1309–1330. https://doi.org/10.1108/AAAJ-12-2013-1559
  • Burritt, R. L., & Schaltegger, S. (2014). Sustainability accounting and reporting: Development, linkages and reflection. In J. Unerman, J. Bebbington & B. O’Dwyer (Eds.), Sustainability accounting and accountability (pp. 35–57). Routledge.
  • CDP (Carbon Disclosure Project). (2020). CDP Global Environmental Report. https://www.cdp.net
  • Christ, K. L., & Burritt, R. L. (2013). Critical environmental concerns in environmental management accounting research. Journal of Accounting & Organizational Change, 9(3), 292–317. https://doi.org/10.1108/JAOC-02-2013-0011
  • Di Vaio, A., Hasan, S., Palladino, R., & Hassan, R. (2023). The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework. Environment, development and sustainability, 25(1), 734-810.
  • Dua, S., & Dadsena, K. K. (2025). Circular economy integration in oil and gas sector: case of MENA countries. International Journal of Sustainable Development, 28(1), 124-146
  • Ellen MacArthur Foundation. (2013). Towards the circular economy: Economic and business rationale for an accelerated transition. https://ellenmacarthurfoundation.org
  • EMF (Ellen MacArthur Foundation). (2013). Towards the Circular Economy: Economic and Business Rationale for an Accelerated Transition. https://ellenmacarthurfoundation.org
  • European Commission. (2015). Closing the loop – An EU action plan for the Circular Economy. Brussels: European Commission.
  • European Commission. (2020). A new Circular Economy Action Plan: For a cleaner and more competitive Europe. Brussels: European Commission. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52020DC0098
  • Fura, B., Stec, M., & Miś, T. (2020). Statistical evaluation of the level of development of circular economy in European Union member countries. Energies, 13(23), 6401.
  • Geissdoerfer, M., Savaget, P., Bocken, N. M. P., & Hultink, E. J. (2017). The Circular Economy – A new sustainability paradigm? Journal of Cleaner Production, 143, 757–768. https://doi.org/10.1016/j.jclepro.2016.12.048
  • GHG Protocol. (2011). Corporate Value Chain (Scope 3) Accounting and Reporting Standard. World Resources Institute and World Business Council for Sustainable Development.
  • Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47–62. https://doi.org/10.1016/j.aos.2009.04.006
  • Geyer, R., Jambeck, J. R., & Law, K. L. (2017). Production, use, and fate of all plastics ever made. Science Advances, 3(7), e1700782. https://doi.org/10.1126/sciadv.1700782
  • Guinee, J. B., et al. (2002). Handbook on Life Cycle Assessment: Operational Guide to the ISO Standards. Springer.
  • IPCC. (2021). Sixth Assessment Report: Climate Change 2021 – The Physical Science Basis. Intergovernmental Panel on Climate Change. https://www.ipcc.ch
  • Keski̇n, H., & Esen, E. (2025). Themes and readability of integrated reports of banks from a circular economy perspective. International Journal of Bank Marketing, 43(2), 321-340.
  • Kirchherr, J., Reike, D., & Hekkert, M. (2018). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, Conservation and Recycling, 127, 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005
  • Korhonen, J., Honkasalo, A., & Seppälä, J. (2018). Circular economy: The concept and its limitations. Ecological Economics, 143, 37–46. https://doi.org/10.1016/j.ecolecon.2017.06.041
  • Krabbe, O., et al. (2015). Aligning corporate greenhouse-gas emissions targets with climate goals. Nature Climate Change, 5(12), 1057–1060. https://doi.org/10.1038/nclimate2770
  • Kumar, B., Kumar, L., Kumar, A., Kumari, R., Tagar, U., & Sassanelli, C. (2024). Green finance in circular economy: a literature review. Environment, development and sustainability, 26(7), 16419-16459.
  • Lieder, M., & Rashid, A. (2016). Towards circular economy implementation: A comprehensive review in context of manufacturing industry. Journal of Cleaner Production, 115, 36–51. https://doi.org/10.1016/j.jclepro.2015.12.042
  • Morseletto, P. (2020). Targets for a circular economy. Resources, Conservation and Recycling, 153, 104553.
  • Murray, A., Skene, K., & Haynes, K. (2017). The circular economy: An interdisciplinary exploration of the concept and application in a global context. Journal of Business Ethics, 140(3), 369–380.
  • OECD. (2018). Business Models for the Circular Economy: Opportunities and Challenges from a Policy Perspective. OECD Publishing.
  • OECD. (2020). Resource Efficiency and Circular Economy. https://www.oecd.org/environment/circulareconomy.htm
  • Schiederig, T., Tietze, F., & Herstatt, C. (2012). Green innovation in technology and innovation management – an exploratory literature review. R&D Management, 42(2), 180–192. https://doi.org/10.1111/j.1467-9310.2011.00672.x
  • Stahel, W. R. (2016). The circular economy. Nature News, 531(7595), 435–438. https://doi.org/10.1038/531435a TCFD (Task Force on Climate-related Financial Disclosures). (2017). Recommendations of the Task Force on Climate-related Financial Disclosures. https://www.fsb-tcfd.org
  • TEPAV (Türkiye Ekonomi Politikaları Araştırma Vakfı). (2021). Yeşil Mutabakat: Türkiye için bir yol haritası. Ankara. https://www.tepav.org.tr
  • UNEP. (2011). Decoupling Natural Resource Use and Environmental Impacts from Economic Growth. United Nations Environment Programme.
  • UNEP (United Nations Environment Programme). (2018). Single-use plastics: A roadmap for sustainability. https://www.unep.org/resources/report/single-use-plastics-roadmap-sustainability
  • UNEP (United Nations Environment Programme). (2019). Emissions Gap Report 2019. United Nations Environment Programme. https://www.unep.org/resources/emissions-gap-report-2019
  • Yılmaz, V. (2022). Avrupa Birliği ülkelerinin döngüsel ekonomi performansı. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 23(1), 94-114.
There are 41 citations in total.

Details

Primary Language Turkish
Subjects Sustainability Accounting and Reporting
Journal Section Articles
Authors

Bilgehan Çakmak Sel 0000-0002-0854-0517

Publication Date October 15, 2025
Submission Date May 15, 2025
Acceptance Date June 18, 2025
Published in Issue Year 2025 Volume: 8 Issue: 5

Cite

APA Çakmak Sel, B. (2025). Kimya ve Plastik Sektöründe Çevresel Sürdürülebilirlik Kapsamında Döngüsel Ekonomi Uygulamaları: Bulgular ve Değerlendirmeler. Uluslararası Ekonomi Siyaset İnsan Ve Toplum Bilimleri Dergisi, 8(5), 424-455. https://doi.org/10.59445/ijephss.1699989

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