İklim Değişikliği Muhasebesi ve Raporlamasında Eğilimler, Boşluklar ve Gelecekteki Yönler: Bibliyometrik Bir Analiz

Year 2025, Issue: 108, 23 - 48, 15.10.2025

Nagihan Altın , Aylin Poroy Arsoy

https://doi.org/10.25095/mufad.1704782

Abstract

Bu çalışma, iklim değişikliği muhasebesi ve raporlamasına ilişkin literatürdeki eğilimleri haritalamayı ve temel araştırma alanlarını belirlemeyi amaçlamaktadır. Web of Science (WOS) veri tabanında 2015-2025 yılları arasında yayımlanan makaleler, bibliyometrik analiz yöntemiyle incelenmiştir. Analiz sürecinde VOSviewer, Biblioshiny yazılımları kullanılarak yayın performansları, iş birliği ağları ve tematik yönelimler görselleştirilmiştir. Bulgular, özellikle 2020 sonrası dönemde yayın sayısında belirgin bir artış yaşandığını ve çevre muhasebesi, sürdürülebilirlik raporlaması, karbon açıklamaları gibi konuların öne çıktığını göstermektedir. Ayrıca çalışmaların disiplinler arası bir yapıya sahip olduğu ve uluslararası iş birliklerinin arttığı belirlenmiştir. Sonuçlar, iklim riski muhasebesi, yeşil finans ve iklim adaptasyonu gibi konuların gelecekte derinleştirilmesi gerektiğini ortaya koymaktadır. Bununla birlikte, sürdürülebilirlik performansı ile finansal performans ilişkisi gibi alanlarda araştırma boşlukları dikkat çekmektedir. Çalışma, ‘iklim değişikliği muhasebesi ve raporlaması’ kavramının ulusal ve uluslararası literatürdeki gelişimini bütüncül bir çerçevede ortaya koymaktadır ve gelecekte yapılacak araştırmalar için yeni odak noktaları sunmaktadır.

Keywords

: İklim Değişikliği Muhasebesi , İklim Değişikliği Raporlaması , Bibliyometri

Trends, Gaps and Future Directions on Climate Change Accounting and Reporting: A Bibliometric Analysis

Abstract

This study aims to map research trends in climate change accounting and reporting and to identify key research areas. Articles published in the Web of Science (WoS) database between 2015 and 2025 were examined through bibliometric analysis. VOSviewer and Biblioshiny software were used to visualize publication performance, collaboration networks, and thematic orientations. The findings reveal a notable rise in publications after 2020, with emphasis on environmental accounting, sustainability reporting, and carbon disclosures. The results also indicate the interdisciplinary nature of the field and the growing role of international collaborations. Moreover, the study underscores the need for further research on climate risk accounting, green finance, and climate adaptation, while highlighting gaps such as the link between sustainability and financial performance. This study provides a holistic account of the development of the concept of ‘climate change accounting and reporting’ in both national and international literature and identifies new focal points for future research.

Keywords

Climate Change Accounting , Climate Change Reporting , Bibliometrics

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