Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2023, Cilt: 38 Sayı: 3, 804 - 821, 05.09.2023
https://doi.org/10.24988/ije.1238871

Öz

Kaynakça

  • Agan, Y., Acar, M. F., & Borodin, A. (2013). Drivers of environmental processes and their impact on performance: a study of Turkish SMEs. Journal of Cleaner Production, 51, 23-33. doi:10.1016/j.jclepro.2012.12.043
  • Albino, V., Balice, A., & Dangelico, R. M. (2009). Environmental strategies and green product development: an overview on sustainability-driven companies. Business Strategy and the Environment, 18, 83-96. doi:10.1002/bse.638
  • Amberg, N., & Magda, R. (2018). Environmental Pollution and Sustainability or the Impact of the Environmentally Conscious Measures of International Cosmetic Companies on Purchasing Organic Cosmetics. Visegrad Journal on Bioeconomy and Sustainable Development, 7(1), 23-30. doi:10.2478/vjbsd-2018-0005
  • Anne, O., Burskyte, V., & Balciunas, A. (2015). The influence of the environmental management system on the environmental impact of seaport companies during an economic crisis: Lithuanian case study. Environmental Science and Pollution Research, 22, 1072-1084. doi:10.1007/s11356-014-3410-x
  • Aussenegg, W., Götz, L., & Jelic, R. (2016). European Asset Swap Spreads and The Credit Crisis. The European Journal of Finance, 22(7), 572-600. doi:10.1080/1351847X.2014.935869
  • Azazi, H., & Uzma, O. (2022). Türkiye’de Yeşil Ekonomi, Yeşil İşler ve Yeşil İstihdam. Biga İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(2), 93-100.
  • Baltagi, B. H. (2008). Econometric Analysis of Panel Data (Cilt 4). Chichester, West Sussex: John Wiley & Sons Ltd.
  • Beine, M., Defoort, C., & Docquier, F. (2011). A Panel Data Analysis of the Brain Gain. World development , 39(4), 523-532.
  • Bilen, K., Ozyurt, O., Bakırcı, K., Karslı, S., Erdogan, S., Yılmaz, M., & Comaklı, O. (2008). Energy production, consumption, and environmental pollution for sustainable development: A case study in Turkey. Renewable and Sustainable Energy Reviews, 12(6), 1529-1561. doi:10.1016/j.rser.2007.03.003
  • Chen, K., Wang, Y., & Feng, H. (2018). Research on Optimization Effect of Environmental Pollution Accounting Control Based on Green Low Carbon Background. IOP Conference Series: Earth and Environmental Science, 208(1).
  • Chen, X., & Liu, J. (2020). Fiscal Decentralization and Environmental Pollution: A Spatial Analysis. Discrete Dynamics in Nature and Society, 2020. doi:10.1155/2020/9254150
  • Christmann, P. (2004). Multinational Companies and the Natural Environment: Determinants of Global Environmental Policy Standardization. The Academy of Management Journal, 47(5), 747-760.
  • Çınar, İ. T., Korkmaz, İ., & Şişman, M. Y. (2021). Yeşil Karmaşıklık Endeksi ve Hava Kirliliği: Türkiye’de Düzey 3 Bölgeleri Üzerine Bir Analiz*. Journal of Emerging Economies and Policy, 6(2), 319-332.
  • Dangelico, R. M., & Pujari, D. (2010). Mainstreaming Green Product Innovation: Why and How Companies Integrate Environmental Sustainability. Journal of Business Ethics, 95, 471-486.
  • Davies, A., & Lahiri, K. (1995). A New Framework for Analyzing Survey Forecasts Using Three-Dimensional Panel Data. Journal of Econometrics, 68(1), 205-227. doi:10.1016/0304-4076(94)01649-K
  • Deng, Q. S., Alvarado, R., Cuesta, L., Tillaguango, B., Murshed, M., Rehman, A., . . . Michelle López-Sánchez. (2022). Asymmetric impacts of foreign direct investment inflows, financial development, and social globalization on environmental pollution. Economic Analysis and Policy, 76, 236-251. doi:10.1016/j.eap.2022.08.008
  • Gürer, Z. K. (2020). Sürdürülebilirlik Çerçevesinde Yeşil Örgüt Kültürü. Ekonomi İşletme Siyaset ve Uluslararası İlişkiler Dergisi, 6(1), 88-109.
  • Hsiao, C., & Yanan, W. (2007). Panel Data Analysis — Advantages and Challenges. Test, 16(1), 1-22.
  • Ite, A. E., Ibok, U. J., Ite, M. U., & Petters, S. W. (2013). Petroleum Exploration and Production: Past and Present Environmental Issues in the Nigeria’s Niger Delta. American Journal of Environmental Protection, 1(4), 78-90.
  • Naimoğlu, M. (2022). Yenilenebilir Enerji Kullanımının Yeşil Büyüme Üzerindeki Etkisi: Yükselen Ekonomiler Örneği. Akdeniz İİBF Dergisi, 22(2), 1-13. doi:10.25294/auiibfd.1077576
  • Petraru, M., & Gavrilescu, M. (2010). Pollution Prevention, A Key to Economic and Environmental Sustainability. Environmental Engineering and Management Journal, 9(4), 597-614.
  • Prechel, H., & Touche, G. (2014). The Effects of Organizational Characteristics and State Environmental Policies on Sulfur-Dioxide Pollution in U.S. Electrical Energy Corporations. Social Science Quarterly, 95(1), 76-96.
  • Saha, M., & Darnton, G. (2005). Green Companies or Green Con-panies: Are Companies Really Green, or Are They Pretending to Be? Business and Society Review, 110(2), 117-157.
  • Seetaram, N., & Petit, S. (2012). Panel data analysis in Tourism Research. Handbook of Research method in tourism (s. 127-146). içinde
  • Tacchella, A., Cristelli, M., Caldarelli, G., Gabrielli, A., & Pietronero, L. (2012). A New Metrics for Countries' Fitness and Products' Complexity. Scientific Reports, 2, 723. doi:10.1038/srep00723
  • Wang, A., Hu, S., & Lin, B. (2021). Can environmental regulation solve pollution problems? Theoretical model and empirical research based on the skill premium. Energy Economics, 94. doi:10.1016/j.eneco.2020.105068
  • Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1), 53-63. doi:10.1016/0361-3682(82)90025-3
  • Wooldridge, J. M. (2010). Econometric Analysis of Cross Section and Panel Data. Cambridge, Massachusetts, London, England: The MIT Press.

The Runner Green Finance, New Financial Investments and Holdings Impact in The Green Economy

Yıl 2023, Cilt: 38 Sayı: 3, 804 - 821, 05.09.2023
https://doi.org/10.24988/ije.1238871

Öz

According to the United Nations, when companies provide supply based on demand, environmental pollution occurs, and natural resources are depleted. Therefore, the green economy is a name given to the initiatives that develop to keep a tight rein on this image. These entrepreneurial activities must be structured depending on macroeconomic leadership under money and technology. The OECD accepts this definition partially and adopts drawbacks to green finance being created only by supra-firm entities; this investment needs to be directed from the companies to the green economy. But we have precisely no method in the literature that calculates green finance. We suggest a new accounting index for catchable green finance. In this context, new financial investments were determined over a difference from the subtraction of aggregate current assets from the aggregate fixed assets for any firm. Hence, that the difference is multiplied by a country's end-of-year policy rate to realize the OECD's concept angle below the macroeconomic (the state) lead makes sense. This equation creates a cross-section. The Turkish model of green finance has been generated by considering Turkish holdings in this paper. We extract the accounting index named new financial investment(s) from the annual reports of 16 Turkish holdings comprehensive for 2021. We start the cross-section methodology and consecutively configure the monetary amount of new financial investment(s) against the environmental expenditures and ecological taxes in TUIK 2020-2021 statistics.

Kaynakça

  • Agan, Y., Acar, M. F., & Borodin, A. (2013). Drivers of environmental processes and their impact on performance: a study of Turkish SMEs. Journal of Cleaner Production, 51, 23-33. doi:10.1016/j.jclepro.2012.12.043
  • Albino, V., Balice, A., & Dangelico, R. M. (2009). Environmental strategies and green product development: an overview on sustainability-driven companies. Business Strategy and the Environment, 18, 83-96. doi:10.1002/bse.638
  • Amberg, N., & Magda, R. (2018). Environmental Pollution and Sustainability or the Impact of the Environmentally Conscious Measures of International Cosmetic Companies on Purchasing Organic Cosmetics. Visegrad Journal on Bioeconomy and Sustainable Development, 7(1), 23-30. doi:10.2478/vjbsd-2018-0005
  • Anne, O., Burskyte, V., & Balciunas, A. (2015). The influence of the environmental management system on the environmental impact of seaport companies during an economic crisis: Lithuanian case study. Environmental Science and Pollution Research, 22, 1072-1084. doi:10.1007/s11356-014-3410-x
  • Aussenegg, W., Götz, L., & Jelic, R. (2016). European Asset Swap Spreads and The Credit Crisis. The European Journal of Finance, 22(7), 572-600. doi:10.1080/1351847X.2014.935869
  • Azazi, H., & Uzma, O. (2022). Türkiye’de Yeşil Ekonomi, Yeşil İşler ve Yeşil İstihdam. Biga İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(2), 93-100.
  • Baltagi, B. H. (2008). Econometric Analysis of Panel Data (Cilt 4). Chichester, West Sussex: John Wiley & Sons Ltd.
  • Beine, M., Defoort, C., & Docquier, F. (2011). A Panel Data Analysis of the Brain Gain. World development , 39(4), 523-532.
  • Bilen, K., Ozyurt, O., Bakırcı, K., Karslı, S., Erdogan, S., Yılmaz, M., & Comaklı, O. (2008). Energy production, consumption, and environmental pollution for sustainable development: A case study in Turkey. Renewable and Sustainable Energy Reviews, 12(6), 1529-1561. doi:10.1016/j.rser.2007.03.003
  • Chen, K., Wang, Y., & Feng, H. (2018). Research on Optimization Effect of Environmental Pollution Accounting Control Based on Green Low Carbon Background. IOP Conference Series: Earth and Environmental Science, 208(1).
  • Chen, X., & Liu, J. (2020). Fiscal Decentralization and Environmental Pollution: A Spatial Analysis. Discrete Dynamics in Nature and Society, 2020. doi:10.1155/2020/9254150
  • Christmann, P. (2004). Multinational Companies and the Natural Environment: Determinants of Global Environmental Policy Standardization. The Academy of Management Journal, 47(5), 747-760.
  • Çınar, İ. T., Korkmaz, İ., & Şişman, M. Y. (2021). Yeşil Karmaşıklık Endeksi ve Hava Kirliliği: Türkiye’de Düzey 3 Bölgeleri Üzerine Bir Analiz*. Journal of Emerging Economies and Policy, 6(2), 319-332.
  • Dangelico, R. M., & Pujari, D. (2010). Mainstreaming Green Product Innovation: Why and How Companies Integrate Environmental Sustainability. Journal of Business Ethics, 95, 471-486.
  • Davies, A., & Lahiri, K. (1995). A New Framework for Analyzing Survey Forecasts Using Three-Dimensional Panel Data. Journal of Econometrics, 68(1), 205-227. doi:10.1016/0304-4076(94)01649-K
  • Deng, Q. S., Alvarado, R., Cuesta, L., Tillaguango, B., Murshed, M., Rehman, A., . . . Michelle López-Sánchez. (2022). Asymmetric impacts of foreign direct investment inflows, financial development, and social globalization on environmental pollution. Economic Analysis and Policy, 76, 236-251. doi:10.1016/j.eap.2022.08.008
  • Gürer, Z. K. (2020). Sürdürülebilirlik Çerçevesinde Yeşil Örgüt Kültürü. Ekonomi İşletme Siyaset ve Uluslararası İlişkiler Dergisi, 6(1), 88-109.
  • Hsiao, C., & Yanan, W. (2007). Panel Data Analysis — Advantages and Challenges. Test, 16(1), 1-22.
  • Ite, A. E., Ibok, U. J., Ite, M. U., & Petters, S. W. (2013). Petroleum Exploration and Production: Past and Present Environmental Issues in the Nigeria’s Niger Delta. American Journal of Environmental Protection, 1(4), 78-90.
  • Naimoğlu, M. (2022). Yenilenebilir Enerji Kullanımının Yeşil Büyüme Üzerindeki Etkisi: Yükselen Ekonomiler Örneği. Akdeniz İİBF Dergisi, 22(2), 1-13. doi:10.25294/auiibfd.1077576
  • Petraru, M., & Gavrilescu, M. (2010). Pollution Prevention, A Key to Economic and Environmental Sustainability. Environmental Engineering and Management Journal, 9(4), 597-614.
  • Prechel, H., & Touche, G. (2014). The Effects of Organizational Characteristics and State Environmental Policies on Sulfur-Dioxide Pollution in U.S. Electrical Energy Corporations. Social Science Quarterly, 95(1), 76-96.
  • Saha, M., & Darnton, G. (2005). Green Companies or Green Con-panies: Are Companies Really Green, or Are They Pretending to Be? Business and Society Review, 110(2), 117-157.
  • Seetaram, N., & Petit, S. (2012). Panel data analysis in Tourism Research. Handbook of Research method in tourism (s. 127-146). içinde
  • Tacchella, A., Cristelli, M., Caldarelli, G., Gabrielli, A., & Pietronero, L. (2012). A New Metrics for Countries' Fitness and Products' Complexity. Scientific Reports, 2, 723. doi:10.1038/srep00723
  • Wang, A., Hu, S., & Lin, B. (2021). Can environmental regulation solve pollution problems? Theoretical model and empirical research based on the skill premium. Energy Economics, 94. doi:10.1016/j.eneco.2020.105068
  • Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1), 53-63. doi:10.1016/0361-3682(82)90025-3
  • Wooldridge, J. M. (2010). Econometric Analysis of Cross Section and Panel Data. Cambridge, Massachusetts, London, England: The MIT Press.

Yakalanamayan Yeşil Finans, Yeni Finansal Yatırımlar ve Yeşil Ekonomide Holdingler Etkisi

Yıl 2023, Cilt: 38 Sayı: 3, 804 - 821, 05.09.2023
https://doi.org/10.24988/ije.1238871

Öz

Birleşmiş Milletlere göre firmalar, arzı, talep kanununa bağlı olarak sağlamakta iken çevre kirliliği meydana gelmektedir ve doğal kaynaklar tükenmektedir. Dolayısıyla, yeşil ekonomi bu tabloyu kontrol altında tutmak üzere gelişen girişimlere verilen bir isimdir. Bu tür girişimler para ve teknoloji olarak makro ekonomik kurumların öncülüğüne göre belirlenebilir ve yapılandırılabilir. OECD bu tanımlamayı yarı yarıya kabul ederek yeşil finansın yalnızca firma üstü oluşumlar tarafından belirlenmesinin son tahlilde yeterli olmadığını benimsemektedir. OECD’ye göre yeşil finansın firmalardan yeşil ekonomiye tam olarak yönlendirilmesi gerekmektedir. Ancak literatürde yeşil finansı kesin olarak hesaplayan bir denklem bulunmamaktadır. Yakalanabilir yeşil finans için yeni bir muhasebe indeksi öneriyoruz. Bu kapsamda yeni finansal yatırımlar, herhangi bir firma için toplam duran varlıklardan toplam dönen varlıkların çıkarılması ile varlık kazanmış bir fark değeri üzerinden belirlendi. Bu fark değerinin, OECD’e ait kavram algısının, makro ekonomik (devlet) öncülüğünün altında gerçekleşmesi amacıyla, bir ülkenin yıl sonu politika faizi ile çarpılması önerilmektedir. Bu, bir kesit verisi (cross-section) oluşturur. Bu çalışmada yeşil finansın Türkiye örneği adına Türk holdingler dikkate alınmaktadır. Öncelikle 16 holdingin faaliyet raporlarından 2021 yılına ilişkin yeni finansal yatırımlar çıkarılarak kesit verisi (cross-section) metodolojisine dahil edilmiştir. Ardından Türkiye örneğinin yeşil finansı, yeni finansal yatırımlar üzerinden kanıtlanmıştır. TÜİK 2020-2021 istatistiklerinde yerleşik çevre harcamaları ve çevre vergileri ile yeşil finans kategorileştirilmiştir.

Kaynakça

  • Agan, Y., Acar, M. F., & Borodin, A. (2013). Drivers of environmental processes and their impact on performance: a study of Turkish SMEs. Journal of Cleaner Production, 51, 23-33. doi:10.1016/j.jclepro.2012.12.043
  • Albino, V., Balice, A., & Dangelico, R. M. (2009). Environmental strategies and green product development: an overview on sustainability-driven companies. Business Strategy and the Environment, 18, 83-96. doi:10.1002/bse.638
  • Amberg, N., & Magda, R. (2018). Environmental Pollution and Sustainability or the Impact of the Environmentally Conscious Measures of International Cosmetic Companies on Purchasing Organic Cosmetics. Visegrad Journal on Bioeconomy and Sustainable Development, 7(1), 23-30. doi:10.2478/vjbsd-2018-0005
  • Anne, O., Burskyte, V., & Balciunas, A. (2015). The influence of the environmental management system on the environmental impact of seaport companies during an economic crisis: Lithuanian case study. Environmental Science and Pollution Research, 22, 1072-1084. doi:10.1007/s11356-014-3410-x
  • Aussenegg, W., Götz, L., & Jelic, R. (2016). European Asset Swap Spreads and The Credit Crisis. The European Journal of Finance, 22(7), 572-600. doi:10.1080/1351847X.2014.935869
  • Azazi, H., & Uzma, O. (2022). Türkiye’de Yeşil Ekonomi, Yeşil İşler ve Yeşil İstihdam. Biga İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(2), 93-100.
  • Baltagi, B. H. (2008). Econometric Analysis of Panel Data (Cilt 4). Chichester, West Sussex: John Wiley & Sons Ltd.
  • Beine, M., Defoort, C., & Docquier, F. (2011). A Panel Data Analysis of the Brain Gain. World development , 39(4), 523-532.
  • Bilen, K., Ozyurt, O., Bakırcı, K., Karslı, S., Erdogan, S., Yılmaz, M., & Comaklı, O. (2008). Energy production, consumption, and environmental pollution for sustainable development: A case study in Turkey. Renewable and Sustainable Energy Reviews, 12(6), 1529-1561. doi:10.1016/j.rser.2007.03.003
  • Chen, K., Wang, Y., & Feng, H. (2018). Research on Optimization Effect of Environmental Pollution Accounting Control Based on Green Low Carbon Background. IOP Conference Series: Earth and Environmental Science, 208(1).
  • Chen, X., & Liu, J. (2020). Fiscal Decentralization and Environmental Pollution: A Spatial Analysis. Discrete Dynamics in Nature and Society, 2020. doi:10.1155/2020/9254150
  • Christmann, P. (2004). Multinational Companies and the Natural Environment: Determinants of Global Environmental Policy Standardization. The Academy of Management Journal, 47(5), 747-760.
  • Çınar, İ. T., Korkmaz, İ., & Şişman, M. Y. (2021). Yeşil Karmaşıklık Endeksi ve Hava Kirliliği: Türkiye’de Düzey 3 Bölgeleri Üzerine Bir Analiz*. Journal of Emerging Economies and Policy, 6(2), 319-332.
  • Dangelico, R. M., & Pujari, D. (2010). Mainstreaming Green Product Innovation: Why and How Companies Integrate Environmental Sustainability. Journal of Business Ethics, 95, 471-486.
  • Davies, A., & Lahiri, K. (1995). A New Framework for Analyzing Survey Forecasts Using Three-Dimensional Panel Data. Journal of Econometrics, 68(1), 205-227. doi:10.1016/0304-4076(94)01649-K
  • Deng, Q. S., Alvarado, R., Cuesta, L., Tillaguango, B., Murshed, M., Rehman, A., . . . Michelle López-Sánchez. (2022). Asymmetric impacts of foreign direct investment inflows, financial development, and social globalization on environmental pollution. Economic Analysis and Policy, 76, 236-251. doi:10.1016/j.eap.2022.08.008
  • Gürer, Z. K. (2020). Sürdürülebilirlik Çerçevesinde Yeşil Örgüt Kültürü. Ekonomi İşletme Siyaset ve Uluslararası İlişkiler Dergisi, 6(1), 88-109.
  • Hsiao, C., & Yanan, W. (2007). Panel Data Analysis — Advantages and Challenges. Test, 16(1), 1-22.
  • Ite, A. E., Ibok, U. J., Ite, M. U., & Petters, S. W. (2013). Petroleum Exploration and Production: Past and Present Environmental Issues in the Nigeria’s Niger Delta. American Journal of Environmental Protection, 1(4), 78-90.
  • Naimoğlu, M. (2022). Yenilenebilir Enerji Kullanımının Yeşil Büyüme Üzerindeki Etkisi: Yükselen Ekonomiler Örneği. Akdeniz İİBF Dergisi, 22(2), 1-13. doi:10.25294/auiibfd.1077576
  • Petraru, M., & Gavrilescu, M. (2010). Pollution Prevention, A Key to Economic and Environmental Sustainability. Environmental Engineering and Management Journal, 9(4), 597-614.
  • Prechel, H., & Touche, G. (2014). The Effects of Organizational Characteristics and State Environmental Policies on Sulfur-Dioxide Pollution in U.S. Electrical Energy Corporations. Social Science Quarterly, 95(1), 76-96.
  • Saha, M., & Darnton, G. (2005). Green Companies or Green Con-panies: Are Companies Really Green, or Are They Pretending to Be? Business and Society Review, 110(2), 117-157.
  • Seetaram, N., & Petit, S. (2012). Panel data analysis in Tourism Research. Handbook of Research method in tourism (s. 127-146). içinde
  • Tacchella, A., Cristelli, M., Caldarelli, G., Gabrielli, A., & Pietronero, L. (2012). A New Metrics for Countries' Fitness and Products' Complexity. Scientific Reports, 2, 723. doi:10.1038/srep00723
  • Wang, A., Hu, S., & Lin, B. (2021). Can environmental regulation solve pollution problems? Theoretical model and empirical research based on the skill premium. Energy Economics, 94. doi:10.1016/j.eneco.2020.105068
  • Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1), 53-63. doi:10.1016/0361-3682(82)90025-3
  • Wooldridge, J. M. (2010). Econometric Analysis of Cross Section and Panel Data. Cambridge, Massachusetts, London, England: The MIT Press.
Toplam 28 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Ekonomi
Bölüm Makaleler
Yazarlar

Görkem Can Süleymanoğlu 0000-0003-4004-2267

Yayımlanma Tarihi 5 Eylül 2023
Gönderilme Tarihi 18 Ocak 2023
Kabul Tarihi 27 Mart 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 38 Sayı: 3

Kaynak Göster

APA Süleymanoğlu, G. C. (2023). The Runner Green Finance, New Financial Investments and Holdings Impact in The Green Economy. İzmir İktisat Dergisi, 38(3), 804-821. https://doi.org/10.24988/ije.1238871

İzmir İktisat Dergisi
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tarafından taranmaktadır.

Dokuz Eylül Üniversitesi Yayınevi Web Sitesi
https://kutuphane.deu.edu.tr/yayinevi/

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https://dergipark.org.tr/tr/pub/ije/contacts


İZMİR İKTİSAT DERGİSİ 2022 yılı 37. cilt 1. sayı ile birlikte sadece elektronik olarak yayınlanmaya başlamıştır.