BANKACILIKTA ENFLASYONA UYARLANMIŞ SÜRDÜRÜLEBİLİRLİK: TÜRK BANKALARINDA SU TÜKETİMİ, KARBON EMİSYONLARI VE FİNANSAL GÖSTERGELERİN ANALİZİ

Abstract

Bu çalışma, 2019-2024 yılları arasında su tüketimi, karbon emisyonları ve finansal göstergeleri analiz ederek Türk bankalarının sürdürülebilirlik performansını değerlendirmektedir. Kamuya açık sürdürülebilirlik raporlarına dayanarak yürütülen araştırma, CDP skorları, Kapsam 1-3 emisyonları ve enflasyona göre düzeltilmiş finansal oranlar gibi temel çevresel ve finansal göstergeleri incelemektedir. Finansal verilerin yıllar arası karşılaştırılabilirliğini sağlamak amacıyla Kümülatif Enflasyon Düzeltme yöntemi uygulanmıştır. Bulgular, Türk bankalarının sürdürülebilirlik raporlamalarını geliştirdiğini ve emisyonlar ile su tüketimine kıyasla finansal operasyonlarında verimliliği artırdığını göstermektedir. Ancak, Kümülatif Enflasyon Düzeltmesi uygulanmış veriler, bankaların sürdürülebilirlik politikalarında kayda değer bir ilerleme kaydetmediğini, hatta bazı göstergelerde gerileme yaşandığını ortaya koymaktadır. Özellikle yenilenebilir enerji kaynaklarını benimseyen bankaların Kapsam 2 emisyonlarında önemli azalmalar sağladığı gözlemlenirken, finanse edilen emisyonlar (Kapsam 3) kritik bir sorun olmaya devam etmektedir. Sonuçlar, Türk bankacılık sektörünün yüksek enflasyon ortamında dayanıklılığını artırmak için daha güçlü bir ESG entegrasyonu, standartlaştırılmış sürdürülebilirlik raporlaması ve uzun vadeli çevresel risk yönetimi stratejilerinin gerekliliğini vurgulamaktadır

Keywords

• Sürdürülebilirlik Performansı
• Enflasyona Uyarlanmış Finansal Analiz
• Karbon Emisyonları
• Su Tüketimi
• Türk Bankacılık Sektörü

INFLATION-ADJUSTED SUSTAINABILITY IN BANKING: ANALYSIS OF WATER CONSUMPTION, CARBON EMISSIONS, AND FINANCIAL INDICATORS IN TURKISH BANKS

Abstract

This study evaluates the sustainability performance of Turkish banks by analyzing water consumption, carbon emissions, and financial indicators from 2019 to 2024. Using publicly available sustainability reports, the research examines key environmental and financial metrics, including CDP scores, Scope 1-3 emissions, and inflation-adjusted financial ratios. A Cumulative Inflation Adjustment method is applied to financial data to ensure comparability across years. The findings indicate that Turkish banks have improved sustainability disclosures and increased efficiency in financial operations relative to emissions and water consumption. However, data adjusted for cumulative inflation reveal that there has not been a significant improvement in banks' sustainability policies, and in some cases, even a decline has been observed. Notably, banks that have adopted renewable energy sources have achieved substantial reductions in Scope 2 emissions, whereas financed emissions (Scope 3) remain a critical challenge. The results highlight the need for stronger ESG integration, standardized sustainability reporting, and long-term environmental risk mitigation strategies to enhance the resilience of the Turkish banking sector in a high-inflation.

Keywords

• Sustainability Performance
• Inflation-Adjusted Financial Analysis
• Carbon Emissions
• Water Consumption
• Turkish Banking Sector

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