Year 2020, Volume 22 , Issue , Pages 176 - 194 2020-02-25

İKLİM DEĞİŞİKLİĞİ RAPORLAMASI: TÜRKİYE’DEKİ İŞLETMELERİN GÖNÜLLÜ KARBON SAYDAMLIK PROJESİ (CDP) AÇIKLAMALARI
CLIMATE CHANGE REPORTING: TURKISH COMPANIES’ VOLUNTARY CARBON DISCLOSURE PROJECT (CDP) DISCLOSURE

Banu SULTANOĞLU [1] , Yildiz ÖZERHAN [2]


İklim değişikliği, Dünya Ekonomik Forumu’nun Küresel Risk Raporu’nda 2016 yılından bu yana birinci sırada yer alan tehdit unsuru olarak tanımlanmaktadır. Küresel iklim değişikliğinin temel nedeni, sera gazı emisyonlarında insan faaliyetleri sonucu gözlemlenen artıştır. Karbon Saydamlık Projesi (CDP), sera gazı emisyonlarının azaltılması konusundaki hedeflerine ilişkin ilerleme konularında, işletmelerin kurumsal yatırımcılar aracılığıyla raporlama yapmasını teşvik eden en yaygın çevresel raporlama platformudur. Bu çalışmada, Türkiye’deki işletmelerin 2010-2018 yılları arası gönüllü olarak CDP anketine katılım düzeyleri ve aldıkları puanlar yıllar itibariyle incelenmiş olup, sürdürülebilirlik endeksi ile CDP raporlaması arasındaki ilişki irdelenmiştir. Çalışmanın sonuçlarına göre, CDP’ye yanıt veren işletmelerin sayısının yıllar itibariyle artış gösterdiği, ancak henüz istenilen seviyede olmadığı, yanıt vermeyenlerin oranının %50’nin üzerinde olduğu tespit edilmiştir. İşletmelerde sürdürülebilirlik raporlamasını teşvik etmek amacıyla 2014 yılında oluşturulan BIST Sürdürülebilirlik Endeksinin CDP Raporlamasına katkı sağladığı anlaşılmaktadır.   

Climate change has been identified as the gravest threat in The World Economic Forum's Global Risk Report since 2016. The main cause of global climate change is the increase in greenhouse gas emissions. The Carbon Disclosure Project (CDP) is the most common environmental reporting platform in the world that encourages enterprises to disclose information about their goals for reducing greenhouse gas emissions on behalf of institutional investors. In this study, data about the responding levels of Turkish companies for CDP questionnaire and their CDP scores are obtained for the period 2010-2018 and then the relationship between being listed in the Sustainability Index and CDP reporting are analyzed. The analyses revealed that, although the number of responding companies has increased over the years, it is still 50% for nonrespondents. Besides, the BIST Sustainability Index, launched in 2014 for sustainability reporting, contributes to CDP Reporting.

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Primary Language tr
Subjects Management
Journal Section ANABOLUM
Authors

Orcid: 0000-0003-0114-1553
Author: Banu SULTANOĞLU (Primary Author)
Institution: İHSAN DOĞRAMACI BİLKENT ÜNİVERSİTESİ
Country: Turkey


Orcid: 0000-0003-1293-4364
Author: Yildiz ÖZERHAN
Institution: Ankara Hacı Bayram Veli Üniversitesi
Country: Turkey


Dates

Publication Date : February 25, 2020

APA SULTANOĞLU, B , ÖZERHAN, Y . (2020). İKLİM DEĞİŞİKLİĞİ RAPORLAMASI: TÜRKİYE’DEKİ İŞLETMELERİN GÖNÜLLÜ KARBON SAYDAMLIK PROJESİ (CDP) AÇIKLAMALARI. Muhasebe Bilim Dünyası Dergisi , 22 () , 176-194 . DOI: 10.31460/mbdd.643332