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FINANCIAL IMPACT OF CLIMATE-RELATED MATTERS AND PRESENTATION IN FINANCIAL REPORTS: A CASE OF AN AIRLINE COMPANY

Yıl 2022, , 1167 - 1190, 30.09.2022
https://doi.org/10.48070/erciyesakademi.1132455

Öz

Climate-related (climate change, climate crisis) risks and opportunities have not only environmental but also social and economic effects. These effects, of naturally, have an impact on the operations (production, supply chain, human resources, and so on) and financial indicators of the economy's major actors, the businesses. As a result, many business stakeholders, including investors, demand that financial reports contain information regarding the impact of climate-related or other non-financial issues on business operations. In recent years, international institutions (TCFD, CDSB, EFRAG, and others) have conducted studies in order to meet the growing demand for climate-related concerns to be included in financial disclosures. The IFRS Foundation's announcement that it has established the International Sustainability Standards Board (ISSB) is expected to simplify the complex and several structures created by these studies. The Board intends to finalize and make available to businesses the two standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, as soon as possible. Thus, the international standardization provided in financial reporting by the IASB operating within the IFRS Foundation is expected to be provided in non-financial reporting by the ISSB. While these developments are evolving on a global basis, there remains a gap in how Turkish businesses will report on climate-related issues in their financial reports. This study fills that gap by presenting a conceptual framework to those who are interested in the subject, as well as demonstrating how climate-related issues affect the financial reports of the enterprise in a chained manner and how this effect can be presented in the reports using an airline company case study for a concrete understanding of the subject.

Kaynakça

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  • CAQ Web Sitesi (2021). Audited financial statements and climate-related risk considerations. https://www.thecaq.org/wp-content/uploads/2021/09/caq_climate-related-risk-consideration_2021- 09.pdf (Erişim tarihi: 28.04.2022)
  • Carbon Tracker Initiative Web Sitesi (2021, 16 Eylül). Flying blind - the glaring absence of climate risks in financial reporting. https://carbontracker.org/reports/flying-blind-the-glaring-absence-of- climate-risks-in-financial-reporting
  • CDP, CDSB, GRI, IIRC, and SASB (Carbon Disclosure Project, Climate Disclosure Standards Board, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board) (2020). Reporting on enterprise value Illustrated with a prototype climate‐related financial disclosure standard.
  • CDSB Websitesi (2020, Aralık). Accounting for climate - Integrating climate-related matters into financial reporting. https://www.cdsb.net/sites/default/files/cdsb_climateaccountingguidance_d_110121.p df
  • CDSB, & KPMG (2021, Ekim). Accounting for climate (supplementary paper 1). https://www.cdsb.net/si tes/default/files/cdsb_climateaccountingguidance_2021_v5_pages.pdf
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İKLİM İLE İLİŞKİLİ HUSUSLARIN FİNANSAL ETKİSİ VE FİNANSAL RAPORLARDA SUNUMU: BİR HAVAYOLU İŞLETMESİ ÖRNEĞİ

Yıl 2022, , 1167 - 1190, 30.09.2022
https://doi.org/10.48070/erciyesakademi.1132455

Öz

İklim ile ilişkili hususların (iklim değişikliği, iklim krizi) oluşturduğu riskler ya da fırsatlar, sadece çevresel değil aynı zamanda sosyal ve ekonomik etkilere de sahiptir. Bu etkilerin doğal olarak ekonominin en büyük aktörleri olan işletmelerin; faaliyetleri (üretim, tedarik zinciri, insan kaynakları vb.) ve finansal göstergeleri üzerinde de sonuçları olmaktadır. Dolayısıyla yatırımcılar başta olmak üzere birçok işletme paydaşı iklim ile ilişkili veya diğer muhtelif finansal olmayan hususların işletmenin faaliyetleri üzerindeki etkileri hakkındaki bilgilerin finansal raporlar içerisinde sunulmasını talep etmektedirler. İklim ile ilişkili hususların finansal açıklamalara dahil edilmesi konusunda artan bu talebi karşılamak adına uluslararası kurumlar (TCFD, CDSB, EFRAG vb.) son yıllarda birtakım çalışmalar yürütmektedir. Bu çalışmaların oluşturduğu karmaşık ve çoklu yapının IFRS Vakfı’nın Uluslararası Sürdürülebilirlik Standartları Kurulu’nu (ISSB) kurduğunu ilan etmesi ile birlikte daha sade hale geleceği öngörülmektedir. Kurul, konu hakkında IFRS S1 Sürdürülebilirlik ile İlişkili Finansal Bilgilerin Açıklanması için Genel Koşullar ve IFRS S2 İklim ile İlişkili Açıklamalar isimli iki standardı en kısa sürede sonuçlandırıp işletmelerin kullanımına sunmayı planlamaktadır. Böylelikle IFRS Vakfı bünyesinde faaliyet gösteren IASB ile finansal raporlamada sağlanan uluslararası standartlaşmanın ISSB ile finansal olmayan raporlamada da sağlanması öngörülmektedir. Uluslararası alanda bu gelişmeler yaşanırken Türkiye’deki işletmelerin iklim ile ilişkili hususlara yönelik açıklamaları finansal raporlarında nasıl yapacakları konusunda ise bir boşluk bulunmaktadır. Bu çalışmada söz konusu boşluktan hareket edilmiş olup konu ile ilgililere hem bir kavramsal çerçeve sunulmuş hem de konunun somut olarak anlaşılması için bir havayolu işletmesi örnek olayı üzerinden iklim ile ilişkili hususların zincirleme şekilde işletmenin finansal raporlarını nasıl etkilediği ve bu etkinin raporlarda nasıl sunulabileceği gösterilmiştir.

Kaynakça

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  • Ahmad, F. M. (2017). Beyond the horizon: Corporate reporting on climate change. https://www.c2es.org/wp-content/uploads/2017/09/beyond-horizon-corporate-reporting-climate-change.pdf (Erişim tarihi: 12.04.2022)
  • Anderson, N. (2019). IFRS Standards and climate-related disclosures. IFRS in Brief. https://cdn. ifrs. org/-/media/feature/news/2019/november/in-brief-climate-change-nick-anderson.pdf
  • Aras, G. (2021, Temmuz 1). Stratejik odak ve geleceğe yönelim başkanının mesajı. ERTA E-Bülten. http://www.entegreraporlamatr.org/tr/mailing/01072021/Baskanin-Mesaji.aspx (Erişim tarihi: 10.04.2022)
  • Aras, G., & Sarıoğlu, G. U. (2015). Kurumsal raporlamada yeni dönem: entegre raporlama. TÜSİAD Yayınları.
  • BDO Web Sitesi (2020). Sustainability and climate change reporting - now a key issue. https://www.bdo.co.uk/en-gb/insights/audit-and-assurance/uk-gaap-and-narrative- reporting/sustainability-and-climate-change-reporting-now-a-key-issue (Erişim tarihi: 08.04.2022)
  • Birleşmiş Milletler (2021). United Nations climate change annual report 2020.
  • Brunelli, S., Falivena, C., Carlino, C., & Venuti, F. (2021). Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach. Meditari Accountancy Research, 29(4), 1005–1038. https://doi.org/10.1108/MEDAR-01-2020-0682
  • CAQ Web Sitesi (2021). Audited financial statements and climate-related risk considerations. https://www.thecaq.org/wp-content/uploads/2021/09/caq_climate-related-risk-consideration_2021- 09.pdf (Erişim tarihi: 28.04.2022)
  • Carbon Tracker Initiative Web Sitesi (2021, 16 Eylül). Flying blind - the glaring absence of climate risks in financial reporting. https://carbontracker.org/reports/flying-blind-the-glaring-absence-of- climate-risks-in-financial-reporting
  • CDP, CDSB, GRI, IIRC, and SASB (Carbon Disclosure Project, Climate Disclosure Standards Board, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board) (2020). Reporting on enterprise value Illustrated with a prototype climate‐related financial disclosure standard.
  • CDSB Websitesi (2020, Aralık). Accounting for climate - Integrating climate-related matters into financial reporting. https://www.cdsb.net/sites/default/files/cdsb_climateaccountingguidance_d_110121.p df
  • CDSB, & KPMG (2021, Ekim). Accounting for climate (supplementary paper 1). https://www.cdsb.net/si tes/default/files/cdsb_climateaccountingguidance_2021_v5_pages.pdf
  • Colas, J., Khaykin, I., & Pyanet, A. (2019). Climate change: Managing a new financial risk. Credit Risk Measurement and Management: Disruption and Evolution.
  • CPA (2019). Disclosing the impacts of climate change - a process for assessing materiality. Toronto.
  • Deloitte (2020). International GAAP Holdings Limited - model financial statements for the year ended 31 December 2020.
  • Deloitte, & Kusche, N. (2022). Corporate reporting and climate change. http://www2.deloitte.com/ch/en/pages/audit/articles/zusammenspiel-von-unternehmensberichter stattung-und- klimawandel.html
  • Eccles, R. G. (2022). A Comparative analysis of three proposals for climate-related disclosures. Forbes - Sustainability. www.forbes.com/sites/bobeccles/2022/06/11/a-comparative-analysis-of- three-propo sals-for-climate-related-disclosures/?sh=3bbab91b4e89 (Erişim tarihi: 13.06.2022)
  • Eccles, R. G., & Mulliken, J. (2021). Carbon might be your company’s biggest financial liability. Harvard Business Review. https://hbr.org/2021/10/carbon-might-be-your-companys-biggest-financial- liability
  • Efimova, O., & Rozhnova, O. (2020). Financial reporting and climate-related disclosures. Journal of Digital Science, (1), 67–75. https://doi.org/10.33847/2686-8296.2.1_6
  • Euronews Web Sitesi (2021, 18 Ekim). Dünyayı en çok kirleten sanayi kolları neler? COP26'da 7 endüstriden 300 iş insanı bir araya gelecek. https://tr.euronews.com/green/2021/10/18/dunyay-en-cok- kirleten-sanayi-kollar-neler-cop26-da-7-endustriden-300-is-insan-bir-araya-g
  • Euronews Websitesi (2021, 10 Mart). İklim verisi: finansal karar süreçlerinde yeni bir gösterge. https://tr.euronews.com/green/2021/03/10/iklim-verisi-finansal-karar-sureclerinde-yeni-bir-gosterge Erişim tarihi: 08.04.2022
  • EY Websitesi (2021). Climate related risks in financial statements. https://assets.ey.com/content/dam/ey-sites/ey-com/en_au/topics/ifrs/climate-related-risks-in-financial.pdf Erişim tarihi: 06.04.2022
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  • Friederich, D., Kaack, L. H., Luccioni, A., & Steffen, B. (2021). Automated identification of climate risk disclosures in annual corporate reports. Tackling Climate Change with Machine Learning Workshop at ICML 2021. https://arxiv.org/pdf/2108.01415.pdf (Erişim tarihi: 05.04.2022)
  • IAASB (2020). The consideration of climate-related risks in an audit of financial statement. Staff Audit Practice Alert. https://www.ifac.org/system/files/publications/files/IAASB-Climate-Audit- Practice-Alert.p df (Erişim tarihi: 06.04.2022)
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  • IFAC (2021). Corporate reporting: climate change information and the 2021 reporting cycle. https://www.ifac.org/knowledge-gateway/contributing-global-economy/discussion/corporate-reporting- climate-change-information-and-2021-reporting-cycle Erişim tarihi: 06.04.2022
  • IFRS. (2020). Effects of climate-related matters on financial statements. https://www.ifrs.org/content/dam/ifrs/supporting-implementation/documents/effects-of-climate-related-matters-on- financial-statements.pdf (Erişim tarihi: 08.04.2022)
  • Jarrah, A., Woo, C. M., & Dobson, P. (2021). Climate risk and financial statement impacts. https://www2.deloitte.com/content/dam/Deloitte/au/Documents/risk/deloitte-au-risk-climate-risk-financial- statement-impacts-200720.pdf (Erişim tarihi: 10.04.2022)
  • Kadıoğlu, M. (2012). Türkiye’de iklim değişikliği risk yönetimi. Ankara.
  • KGK (2022). TFRS 2022 Seti (Kırmızı Kitap). https://www.kgk.gov.tr/DynamicContent Detail/10379/TFRS-2022-Seti-(K%C4%B1rm%C4%B1z%C4%B1-Kitap) (Erişim tarihi: 05.04.2022)
  • KGK (2022). Uluslararası Standartlarla Uyumlu Haziran 2022 Türkiye Sürdürülebilirlik Raporlama Standartlarının Belirlenmesi ve Yayımlanması. Ankara. https://www.kgk.gov.tr/Por talv2Uploads/files/Duyurular/v2/TMS/T%C3%BCrkiye%20S%C3%BCrd%C3%BCr%C3%BClebilirlik%20Raporlama%20Standartlar%C4%B1n%C4%B1n%20Belirlenmesi%20ve%20Yay%C4%B1mlanmas%C4%B1% 20-16_06_2022%20-%20v2%20(1).pdf (Erişim tarihi: 16.06.2022)
  • KPMG (2021). How might climate-related risks impact the financial statements? - 10 questions for audit committees. https://assets.kpmg/content/dam/kpmg/au/pdf/2022/climate-change-risks- financial-statements-10-questions.pdf (Erişim tarihi: 06.04.2022)
  • Lessambo, F. I. (2018). Overview of financial statements. İçinde F. I. Lessambo (Ed.), Financial Statements: Analysis and Reporting (ss. 3–22). Springer International Publishing. https://doi.org/10.1007/978-3-319-99984-5_1
  • Li, A., Michaelides, M., Rose, M., & Garg, M. (2019). Climate‐related risk and financial statements: implications for regulators, preparers, auditors and users. Australian Accounting Review, 29(3), 599–605. https://doi.org/10.1111/auar.12296
  • Linnenluecke, M. K., Birt, J., & Griffiths, A. (2015). The role of accounting in supporting adaptation to climate change. Accounting & Finance, 55(3), 607–625. https://doi.org/10.1111/acfi.12120
  • Midgley, K., & Burns, R. G. (1972). Accounting Case Studies: The Application of Accounting Information for Control and Decision-making. London: Palgrave Macmillan.
  • Pehlivanlı, D. (2021). Türkiye risk raporu 2021. İstanbul.
  • Peihani, M. (2017). Disclosure of climate-related financial information: time for Canada to act (No. 119). CIGI Policy Brief. https://www.cigionline.org/documents/1266/PB%20no.119_FINAL%20FOR% 20PRINT.pdf (Erişim tarihi: 05.04.2022)
  • PRI (2021). Accounting for climate change. https://www.unpri.org/sustainability-issues/accounting-for-climate-change (Erişim tarihi: 05.04.2022)
  • Reynolds, F., Thallinger, G., Usher, E., Pfeifer, S., Herd, E., Mikula-Wright, R., & Mund, J. (2020). Investor groups call on companies to reflect climate-related risks in financial reporting.
  • Ruhun Doysun. (2019). Uçakla seyahatin iklim üzerindeki etkileri. https://www.ruhun doysun.com/yazilar/ucaklaseyahat (Erişim tarihi: 15.04.2022)
  • Sakhel, A. (2017). Corporate climate risk management: are European companies prepared? Journal of Cleaner Production, 165, 103–118. https://doi.org/10.1016/j.jclepro.2017.07.056
  • Thistlethwaite, J. (2015). The challenges of counting climate change risks in financial markets. CIGI Policy Brief.
  • U.S. SEC (2022). SEC Proposes Rules to Enhance and Standardize Climate-Related Disclosures for Investors. www.sec.gov/news/press-release/2022-46 (Erişim tarihi: 06.04.2022)
  • UNCTAD Secretariat (2020). Climate-related financial disclosures in mainstream entity reporting: good practices and key challenges. https://unctad.org/system/files/official- document/ciiisard94_en.pdf (Erişim tarihi: 06.04.2022)
  • UTİKAD (2009). Havayolları iklim değişikliğine ilişkin önlemler getirdi. https://www.utikad.org.tr/De tay/Sektor-Haberleri/4072/havayollari-iklim-degisikligine-iliskin-onlemler-getirdi (Erişim tarihi: 12.04.2022)
  • Willis, A., & Keyes, S. (2017). Climate change briefing - questions for directors to ask. https://www.nrcan.gc.ca/sites/www.nrcan.gc.ca/files/energy/energy-resources/Climate_Chan ge_Briefing_Questions_for_Directors_to_Ask_-_August_2017.pdf Erişim tarihi: 06.04.2022
  • World Economic Forum. (2021). The global risks report 2021.
  • Yin, R. K. (2003). Applications of case study research. Sage Publications, Inc.
  • Yin, R. K. (2018). Case study research and applications - design and methods. SAGE Publications.
  • Yücel, G. (2015). Muhasebe vak’aları 2015. İstanbul Üniversitesi İşletme Fakültesi Muhasebe Enstitüsü.
  • Yücel, G. (2016). Vak’alar 2016. İstanbul Üniversitesi İşletme Fakültesi Muhasebe Enstitüsü.
Toplam 57 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Hakan Cavlak 0000-0002-5891-7722

Yayımlanma Tarihi 30 Eylül 2022
Gönderilme Tarihi 20 Haziran 2022
Yayımlandığı Sayı Yıl 2022

Kaynak Göster

APA Cavlak, H. (2022). İKLİM İLE İLİŞKİLİ HUSUSLARIN FİNANSAL ETKİSİ VE FİNANSAL RAPORLARDA SUNUMU: BİR HAVAYOLU İŞLETMESİ ÖRNEĞİ. Erciyes Akademi, 36(3), 1167-1190. https://doi.org/10.48070/erciyesakademi.1132455

ERCİYES AKADEMİ | 2021 | erciyesakademi@erciyes.edu.tr Bu eser Creative Commons Atıf-Gayri Ticari-Türetilemez 4.0 Uluslararası Lisansı ile lisanslanmıştır.