KARBON EKONOMİSİ VE KARBON MUHASEBESİ KAPSAMINDA KULLANILACAK BİR RİSK DEĞERLENDİRME MODELİ

Year 2025, Volume: 27 Issue: 3, 203 - 234, 30.09.2025

Ahmet Efe

https://doi.org/10.31460/mbdd.1587965

Abstract

Bu çalışma, özel olarak uyarlanmış bir risk değerlendirme modeline sahip olmamanın, karbon muhasebesinin ulusal politika çerçevelerine etkili bir şekilde entegrasyonunu sınırladığını ve bu durumun, evrilen küresel karbon piyasalarında ilerlemekteki yeteneğini engellediğini varsaymaktadır. Bu çalışma, risk değerlendirme ilkelerini karbon muhasebesi stratejileriyle entegre ederek, Türk politika yapıcılarının karbon ekonomisi stratejileri, karbon stoğu yönetimi ve uluslararası düzenleyici uyumluluk ile ilişkili riskleri tanımlamalarına ve hafifletmelerine yardımcı olacak yenilikçi bir çerçeve önermektedir. Araştırma, küresel karbon piyasası eğilimleri, karbon vergisi uygulamaları ve Türkiye'nin karbon muhasebesi stratejilerine dair analitik bir inceleme sunmakta ve bunun sonunda orijinal bir risk modeli geliştirmektedir.

Keywords

Karbon Muhasebesi , Karbon Ekonomisi , Karbon Vergisi , Karbon Yatırımı , Risk Modelleme

A RISK ASSESSMENT MODEL TO BE USED IN TERMS OF CARBON ECONOMY AND CARBON ACCOUNTING

Abstract

This study hypothesizes that the absence of a tailored risk assessment model constrains the effective integration of carbon accounting into national policy frameworks, thereby hindering the country's capacity to advance within the global carbon markets. By integrating risk assessment principles with carbon accounting strategies, the study proposes an innovative framework designed to support Turkish policymakers in identifying and mitigating risks associated with carbon economy strategies, carbon stock management, and international regulatory compliance. The research offers an analytical examination of carbon market trends, carbon taxation practices, and Turkey’s carbon accounting strategies, culminating in the development of an original risk assessment model.

Keywords

Carbon Accounting , Carbon Economy , Carbon Tax , Carbon Investment , Risk Modelling

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