TY - JOUR T1 - A RISK ASSESSMENT MODEL TO BE USED IN TERMS OF CARBON ECONOMY AND CARBON ACCOUNTING TT - KARBON EKONOMİSİ VE KARBON MUHASEBESİ KAPSAMINDA KULLANILACAK BİR RİSK DEĞERLENDİRME MODELİ AU - Efe, Ahmet PY - 2025 DA - September Y2 - 2025 DO - 10.31460/mbdd.1587965 JF - Muhasebe Bilim Dünyası Dergisi JO - MODAV-MBDD PB - Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı WT - DergiPark SN - 2564-7164 SP - 203 EP - 234 VL - 27 IS - 3 LA - en AB - 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. KW - Carbon Accounting KW - Carbon Economy KW - Carbon Tax KW - Carbon Investment KW - Risk Modelling N2 - 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. 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