Şirketlerin İklimsel Özen Yükümlülüğü ve İklim Kriziyle Mücadelede Karbon Denkleştirme Mekanizmaları

Yıl 2025, Cilt: 15 Sayı: 2, 234 - 271, 31.08.2025

Özge Yücel Dericiler , Mehmet Aytek

https://doi.org/10.32957/hacettepehdf.1698796

Öz

İklim ve çevre hem kendiliğinden hem de insan eliyle değişikliğe uğrar ancak bugün iklim krizi olarak adlandırılan olgu büyük ölçüde insan müdahalesinden kaynaklanır. Sorunun kaynağına inildiğinde ise bireysel düzeyde verilen zararlardan ziyade kurumsal düzeyde verilen zarara, yani şirketlerin ve devletlerin krizdeki payına odaklanmak gerektiği ortaya çıkar. Zira uluslararası raporların da ortaya koyduğu üzere karbon devlerinin ve onlara gerekli alt yapı ve hukuki çerçeveyi sunan devletlerin ortaya çıkan sorun öbeğindeki payı, bireysel sorumluluklarımızla kıyaslanmayacak düzeyde büyüktür. Bu makalede, iklim krizindeki payları ve krizin çözümünde oynayabilecekleri rol çerçevesinde şirketlerin iklimsel özen yükümlülüğü incelenmekte, bu inceleme yapılırken de iklim krizi ile mücadelede bir araç olarak sunulan, halihazırda TBMM’de bulunan İklim Kanunu Teklifi’nde de yer verilen karbon denkleştirme mekanizmaları sorgulanmaktadır. OECD’ye göre son çare olarak başvurulabilecek bir yöntem olan, İş Dünyası ve İnsan Hakları Çalışma Grubunun raporuna göre ise son çare olarak dahi kullanılmaması gereken bir yöntem olan karbon denkleştirmenin Türkiye’de uygulamaya sokulması durumunda, kurulacak sistemin şeffaflık ilkesi doğrultusunda yapılandırılması, denkleştirme kredilerinin yalnızca sınırlı ve belirli koşullar altında kullanılabilir olması, kamuoyunun bu konuda mutlaka bilgilendirilmesi ve karbon dengelemenin alternatif değil diğer politikaları tamamlayıcı ve geçici bir yöntem olarak değerlendirilmesi gerektiği kanaatine varılmıştır.

Anahtar Kelimeler

iklim kanunu teklifi , iklim krizi , iklimsel özen yükümlülüğü , iş dünyası ve insan hakları , karbon denkleştirme

Corporate Climate Due Diligence and Carbon Offsetting in Combating the Climate Crisis

Öz

Climate and the environment undergo changes both naturally and as a result of human activity. However, the phenomenon currently referred to as the climate crisis is largely driven by human intervention. When tracing the root causes of this crisis, it becomes evident that the damage inflicted at the institutional level—namely by corporations and states—far outweighs the harm caused by individual actions. As international reports also demonstrate, the contribution of carbon majors and the states that provide them with the necessary infrastructure and legal frameworks to the climate crisis is disproportionately greater than individual responsibilities. This article examines the climate due diligence obligations of corporations in light of their contribution to the climate crisis and the potential role they can play in addressing it. In conducting this analysis, particular attention is given to carbon offset mechanisms, which are presented as tools in the fight against climate change and are included in the Draft Climate Law currently under consideration by the Grand National Assembly of Türkiye. While the OECD identifies carbon offsetting as a method to be used only as a last resort, the Working Group on Business and Human Rights argues that it should not be used even as a last resort. Should such a mechanism be implemented in Türkiye, it is concluded that the system must be structured in accordance with the principle of transparency, that offset credits should be permitted only under limited and clearly defined conditions, that the public must be adequately informed on the matter, and that, ultimately, a gradual phase-out of this method should be considered.

Anahtar Kelimeler

climate law proposal , climate change , climate due diligence , business and human rights , carbon offsetting

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