GIDA İŞLETMELERİNDE SÜRDÜRÜLEBİLİRLİK VE GERÇEK MALİYET MUHASEBESİ: OBEZİTE KAYNAKLI DIŞSALLIKLARIN ANALİZİ

Öz

Küresel gıda endüstrisi, geleneksel finansal tabloların dışında tutulan, özellikle halk sağlığına yönelik önemli düzeyde yüksek ve fiyatlandırılmamış negatif dışsallıklar üretmektedir. Bu hesap verebilirlik açığını ortaya koymak amacıyla çalışma, Gerçek Maliyet Muhasebesi (GMM) perspektifiyle Türkiye'de 1999 ile 2024 yılları arasında artan obezite oranlarının kamu sağlığı harcamaları üzerindeki etkisini araştırmaktadır. Genişletilmiş Dickey Fuller birim kök testleri ve fark alma işlemleriyle gerçekleştirilen zaman serisi analizi, obezite oranları ile enflasyondan arındırılmış reel sağlık harcamaları arasında istatistiksel olarak anlamlı bir pozitif ilişki olduğunu ortaya koymuştur; analiz sonucunda p değeri 0,0346 ve açıklayıcılık gücü 0,6854 olarak hesaplanmıştır. Obezite oranının 25 yıllık süreçte yüzde 12,2 seviyesinden yüzde 22,1 seviyesine artış eğilimi göstermesiyle birlikte, reel sağlık harcamalarının yaklaşık on kat artması, insan sermayesinin uğradığı sistematik beşerî sermaye kaybını yansıtmaktadır. Modelde obezitenin iki yıllık gecikmeli etkisini temsil eden 48,04 değerindeki katsayı, gıda sektörünün kamu sağlık sistemi üzerine 2024 yılı fiyatlarıyla yıllık yaklaşık 1,77 milyar TL tutarında gizli bir sağlık maliyeti yüklediğini göstermektedir. Kurumsal izomorfik baskılar ve Türkiye Sürdürülebilirlik Raporlama Standartları gibi zorunlu çerçeveler ışığında, bu maliyetler artık işletmeler için ciddi bir yasal ve itibari risk teşkil etmektedir. Sonuç olarak çalışma, gıda şirketlerinin geleneksel muhasebe paradigmalarından sürdürülebilirlik raporlaması ve entegre kâr ve zarar (EKZ) yaklaşımlarına yönelmeleri gerektiğini; söz konusu sağlık dışsallıklarını içselleştirerek gerçek kurumsal sürdürülebilirliklerini ve sosyal hesap verebilirliklerini ortaya koymaları gerektiğini savunmaktadır.

Anahtar Kelimeler

• Gerçek Maliyet Muhasebesi
• Sürdürülebilirlik Raporlaması
• Kurumsal İzomorfizm

Etik Beyan

Bu çalışmanın hazırlık, veri toplama ve analiz süreçleri dahil olmak üzere her aşamasında bilimsel araştırma ve yayın etiği ilkelerine tam olarak uyulmuştur. Çalışmada kamuya açık ikincil veriler kullanıldığı için etik kurul izni gerekliliği bulunmamaktadır.

SUSTAINABILITY AND TRUE COST ACCOUNTING IN FOOD ENTERPRISES: ANALYSIS OF OBESITY-RELATED EXTERNALITIES

Öz

The global agri-food industry generates significantly high and unpriced negative externalities, particularly concerning public health, which are excluded from traditional financial statements. To reveal this accountability gap, this study investigates the impact of rising obesity rates on public health expenditures in Turkey between 1999 and 2024 from the perspective of True Cost Accounting (TCA). Time-series analysis, conducted using Augmented Dickey-Fuller unit root tests and differencing procedures, reveals a statistically significant positive relationship between obesity rates and inflation-adjusted real health expenditures; the analysis yielded a p-value of 0.0346 and an explanatory power of 0.6854. The upward trend in the obesity rate from 12.2% to 22.1% over the 25-year period, coupled with an approximately tenfold increase in real health expenditures, reflects the systematic erosion of human capital. The coefficient value of 48.04, which represents the two-year lagged impact of obesity in the model, indicates that the food sector imposes a hidden health cost of approximately 1.77 billion TL annually on the public healthcare system at 2024 prices. In light of corporate isomorphic pressures and mandatory frameworks such as the Turkish Sustainability Reporting Standards (TSRS), these costs now pose a severe legal and reputational risk for enterprises. Consequently, the study argues that food companies should consider shifting from traditional accounting paradigms towards sustainability reporting and Integrated Profit and Loss (IP&L) approaches, better reflecting their true corporate sustainability and social accountability by internalizing these health externalities.

Anahtar Kelimeler

• True Cost Accounting
• Sustainability Reporting
• Institutional Isomorphism

Kaynakça

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