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

Yıl 2022, Cilt: 36 Sayı: 3, 1167 - 1190, 30.09.2022

Hakan Cavlak

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.

Anahtar Kelimeler

Financial report, Financial reporting, Climate, Case study, Airline

İKLİM İLE İLİŞKİLİ HUSUSLARIN FİNANSAL ETKİSİ VE FİNANSAL RAPORLARDA SUNUMU: BİR HAVAYOLU İŞLETMESİ ÖRNEĞİ

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.

Anahtar Kelimeler

Finansal rapor, Finansal raporlama, İklim, Örnek olay, Havayolu

Kaynakça

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