modav-mbdd Muhasebe Bilim Dünyası Dergisi 2564-7164 MODAV - Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı 10.31460/mbdd.643332 Business Administration İşletme CLIMATE CHANGE REPORTING: TURKISH COMPANIES’ VOLUNTARY CARBON DISCLOSURE PROJECT (CDP) DISCLOSURE İKLİM DEĞİŞİKLİĞİ RAPORLAMASI: TÜRKİYE’DEKİ İŞLETMELERİN GÖNÜLLÜ KARBON SAYDAMLIK PROJESİ (CDP) AÇIKLAMALARI https://orcid.org/0000-0003-0114-1553 Sultanoğlu Banu İHSAN DOĞRAMACI BİLKENT ÜNİVERSİTESİ https://orcid.org/0000-0003-1293-4364 Özerhan Yildiz Ankara Hacı Bayram Veli Üniversitesi 02 25 2020 22 176 194 11 05 2019 01 17 2020 Copyright © 2015, The World of Accounting Science 2015 The World of Accounting Science

Climatechange has been identified as the gravest threat in The World Economic Forum's GlobalRisk Report since 2016. The main cause of global climate change is the increasein greenhouse gas emissions. The Carbon Disclosure Project (CDP) is the mostcommon environmental reporting platform in the world that encourages enterprises to disclose information abouttheir goals for reducing greenhouse gas emissions on behalf of institutionalinvestors. In this study, data about the responding levels of Turkish companiesfor CDP questionnaire and their CDP scores are obtained for the period2010-2018 and then the relationship between being listed in the SustainabilityIndex and CDP reporting are analyzed. The analyses revealed that, although thenumber of responding companies has increased over the years, it is still 50%for nonrespondents. Besides, the BIST Sustainability Index, launched in 2014 forsustainability reporting, contributes to CDP Reporting.

İklim değişikliği, Dünya Ekonomik Forumu’nunKüresel Risk Raporu’nda 2016 yılından bu yana birinci sırada yer alan tehditunsuru olarak tanımlanmaktadır. Küresel iklim değişikliğinin temel nedeni, seragazı emisyonlarında insan faaliyetleri sonucu gözlemlenen artıştır. KarbonSaydamlık Projesi (CDP), sera gazıemisyonlarının azaltılması konusundaki hedeflerine ilişkin ilerleme konularında,işletmelerin kurumsal yatırımcılar aracılığıyla raporlama yapmasını teşvik edenen yaygın çevresel raporlama platformudur. Bu çalışmada, Türkiye’dekiişletmelerin 2010-2018 yılları arası gönüllü olarak CDP anketine katılımdüzeyleri ve aldıkları puanlar yıllar itibariyle incelenmiş olup,sürdürülebilirlik endeksi ile CDP raporlaması arasındaki ilişki irdelenmiştir.Çalışmanın sonuçlarına göre, CDP’ye yanıt veren işletmelerin sayısının yıllaritibariyle artış gösterdiği, ancak henüz istenilen seviyede olmadığı, yanıtvermeyenlerin oranının %50’nin üzerinde olduğu tespit edilmiştir. İşletmelerdesürdürülebilirlik raporlamasını teşvik etmek amacıyla 2014 yılında oluşturulanBIST Sürdürülebilirlik Endeksinin CDP Raporlamasına katkı sağladığı anlaşılmaktadır.

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