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Sera Gazı Emisyon Muhasebesi Ve Raporlamasının GRI 305: Emisyon Standardı Çerçevesinde İncelenmesi

Yıl 2020, Cilt: 9 Sayı: 2, 186 - 211, 30.09.2020

Öz

Küresel iklim değişikliği günümüzde en önemli sorunlardan biri haline gelmiştir. Bu sorunun en önemli nedenlerinden biri sera gazıdır. Sera gazı ile ilgili yapılan çalışmalar neticesinde karbon muhasebesi kavramının ortaya çıktığı varsayılmaktadır. Bu çalışmada öncelikle karbon muhasebesi kavramı açıklanmış, ardından sera gazı emisyon muhasebesi ve raporlaması Küresel Raporlama Girişimi 305: Emisyon Standartları çerçevesinde incelenmiştir. Çalışmanın son kısmında ise, Küresel Raporlama Girişimi şirketleri listesinde yer alan şirketlerden on şirket seçilerek, bu şirketlerin Küresel Raporlama Girişimi Raporları’nın karbon emisyon verilerine içerik analizi yapılmıştır.

Kaynakça

  • Allianz Group Sürdürülebilirlik Raporu 2019, www.allianz.com/content/dam/onemarketing/azcom/Allianz_com/sustainability/documents/Allianz_Group_Sustainability_Report_2019-web.pdf (Erişim Tarihi: 20.05.2020)
  • Ascui, F. (2014). “A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate”, Social and Environmental Accountability Journal, 34:1, 6-28.
  • Ascui, F. ve Lovell, H. (2011), “As frames collide: making sense of carbon accounting”, Accounting, Auditing & Accountability Journal, Vol. 24 Issue: 8, pp.978-999.
  • BAYER, Sürdürülebilirlik Raporu 2019, www.bayer.com/en/bayer-ag-sustainability-report-2019.pdfx (Erişim Tarihi: 20.05.2020)
  • GRI, www.globalreporting.org/reportregistration/verifiedreports (Erişim Tarihi: 23.05.2020)
  • GRI 101: https://www.globalreporting.org/standards/media/1036/gri-101-foundation-2016.pdf
  • GRI 102 https://www.globalreporting.org/standards/media/1037/gri-102-general-disclosures-2016.pdf
  • GRI 103: Management Approach 2016, https://www.globalreporting.org/standards/gri-standards-download-center/gri-103-management-approach-2016/
  • GRI Standards, GRI 305: Emissions. https://www.globalreporting.org/standards/gri-standards-download-center/gri-305-emissions-2016/
  • Inter American Development Bank, https://publications.iadb.org/publications/english/document/Inter-American-Development-Bank-Sustainability-Report-2019-Global-Reporting-Initiative-Annex.pdf (Erişim Tarihi: 27.05.2020)
  • ISO 26000 Guidance on Social Responsibility, 2010.
  • Mathews, M.R. (1997),“Twenty‐five years of social and environmental accounting research: Is there a silver jubilee to celebrate?”, Accounting, Auditing & Accountability Journal, Vol. 10 Issue: 4, pp.481-531
  • Porshe AG Group, https://newsroom.porsche.com/dam/jcr:48703ff4-40bd-4814-8aac-8bab50af621a/Annual%20and%20Sustainability%20Report%20of%20Porsche%20AG%202019.pdf.PDF (Erişim Tarihi: 20.05.2020)
  • Royal Dutch Shell Plc, Sürdürülebilirlik Raporu 2019, reports.shell.com/sustainability-report/2019/servicepages/downloads/files/shell_sustainability_report_2019.pdf (Erişim Tarihi: 20.05.2020)
  • Schaltegger, S. ve Roger Burrit, (2000). Contemporary Environmental Accounting: Issues, Concepts and Practice, Scheffield: Greenleaf,
  • Stern Review: The Economics of Climate Change, (2006). http://unionsforenergydemocracy.org/wp-content/uploads/2015/08/sternreview_report_complete.pdf.
  • T.C. Çevre ve Şehircilik Bakanlığı, Karbon Piyasalarında Ulusal Deneyim ve Geleceğe Bakış, (2012).Şubat.
  • The Montreal Protocol on Substances That Deplete the Ozone Layer, (2019). https://www.state.gov/e/oes/eqt/chemicalpollution/83007.htm
  • TSKB Entegre Rapor 2019, www.tskb.com.tr/i/content/4202_1_Integrated%20Report%202019.pdf (Erişim Tarihi: 20.05.2020)
  • XPO Logistics 2019 Sürdürülebilirlik Raporu, https://xpodotcom.azureedge.net/xpo/files/s18/XPO_Logistics_2019_Sustainability_Report_5.pdf (Erişim Tarihi: 20.05.2020)
  • Villers, C. ve Maroun,W. (2017). Sustainability Accounting and Integrated Reporting, Routledge.
  • Votorantim Çimentos, Entegre Rapor 2019, www.votorantimcimentos.com.br/download/en/integrated-report-2019.pdf (Erişim Tarihi: 27.05.2020)
  • Watson, C. (2009). Forest carbon accounting: overview & principles. UNDP: CDM Capacity Development in Eastern and Southern Africa.http://contentext.undp.org/aplaws_publications/2108672/Forest_Carbon_Accounting_Overview_Principles.pdf
  • Yara’s GRI Raporu 2019, www.yara.com/siteassets/sustainability/gri-reports/yara-sustainability-gri-report-2019.pdf/ (Erişim Tarihi: 20.05.2020)
  • YIT Group, Yönetim Kurulu Raporu ve Finansal Tablolar 2019, https://www.yitgroup.com/siteassets/investors/annual-reports/2019/yit_hatoke_tp_2019_eng.pdf (Erişim Tarihi: 20.05.2020)
  • Zhanga, C., Zhang, C. ve Zhou, M. (2016). “Rethinking on the Definition of Carbon Accounting”, International Conference on Modern Economic Development and Environment Protection ICMED.

Examinatıon Of Greenhouse Gas Emission Accounting And Reporting Within The Framework Of GRI 305: Emission Standard

Yıl 2020, Cilt: 9 Sayı: 2, 186 - 211, 30.09.2020

Öz

Global climate change has become one of the most important problems today. One of the most important reasons for this problem is greenhouse gas. It is assumed that the concept of carbon accounting has emerged as a result of the studies on greenhouse gas. In this study, firstly, the concept of carbon accounting is defined, then greenhouse gas emission accounting and reporting has beeen analyzed within the framework of Global Reporting Initiative 305 Emission Standards. In the last part of the study, ten companies were selected from the companies listed in the Global Reporting Initiative companies list, and content analysis was made on the carbon emission data of the Global Reporting Initiative Reports of these companies.

Kaynakça

  • Allianz Group Sürdürülebilirlik Raporu 2019, www.allianz.com/content/dam/onemarketing/azcom/Allianz_com/sustainability/documents/Allianz_Group_Sustainability_Report_2019-web.pdf (Erişim Tarihi: 20.05.2020)
  • Ascui, F. (2014). “A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate”, Social and Environmental Accountability Journal, 34:1, 6-28.
  • Ascui, F. ve Lovell, H. (2011), “As frames collide: making sense of carbon accounting”, Accounting, Auditing & Accountability Journal, Vol. 24 Issue: 8, pp.978-999.
  • BAYER, Sürdürülebilirlik Raporu 2019, www.bayer.com/en/bayer-ag-sustainability-report-2019.pdfx (Erişim Tarihi: 20.05.2020)
  • GRI, www.globalreporting.org/reportregistration/verifiedreports (Erişim Tarihi: 23.05.2020)
  • GRI 101: https://www.globalreporting.org/standards/media/1036/gri-101-foundation-2016.pdf
  • GRI 102 https://www.globalreporting.org/standards/media/1037/gri-102-general-disclosures-2016.pdf
  • GRI 103: Management Approach 2016, https://www.globalreporting.org/standards/gri-standards-download-center/gri-103-management-approach-2016/
  • GRI Standards, GRI 305: Emissions. https://www.globalreporting.org/standards/gri-standards-download-center/gri-305-emissions-2016/
  • Inter American Development Bank, https://publications.iadb.org/publications/english/document/Inter-American-Development-Bank-Sustainability-Report-2019-Global-Reporting-Initiative-Annex.pdf (Erişim Tarihi: 27.05.2020)
  • ISO 26000 Guidance on Social Responsibility, 2010.
  • Mathews, M.R. (1997),“Twenty‐five years of social and environmental accounting research: Is there a silver jubilee to celebrate?”, Accounting, Auditing & Accountability Journal, Vol. 10 Issue: 4, pp.481-531
  • Porshe AG Group, https://newsroom.porsche.com/dam/jcr:48703ff4-40bd-4814-8aac-8bab50af621a/Annual%20and%20Sustainability%20Report%20of%20Porsche%20AG%202019.pdf.PDF (Erişim Tarihi: 20.05.2020)
  • Royal Dutch Shell Plc, Sürdürülebilirlik Raporu 2019, reports.shell.com/sustainability-report/2019/servicepages/downloads/files/shell_sustainability_report_2019.pdf (Erişim Tarihi: 20.05.2020)
  • Schaltegger, S. ve Roger Burrit, (2000). Contemporary Environmental Accounting: Issues, Concepts and Practice, Scheffield: Greenleaf,
  • Stern Review: The Economics of Climate Change, (2006). http://unionsforenergydemocracy.org/wp-content/uploads/2015/08/sternreview_report_complete.pdf.
  • T.C. Çevre ve Şehircilik Bakanlığı, Karbon Piyasalarında Ulusal Deneyim ve Geleceğe Bakış, (2012).Şubat.
  • The Montreal Protocol on Substances That Deplete the Ozone Layer, (2019). https://www.state.gov/e/oes/eqt/chemicalpollution/83007.htm
  • TSKB Entegre Rapor 2019, www.tskb.com.tr/i/content/4202_1_Integrated%20Report%202019.pdf (Erişim Tarihi: 20.05.2020)
  • XPO Logistics 2019 Sürdürülebilirlik Raporu, https://xpodotcom.azureedge.net/xpo/files/s18/XPO_Logistics_2019_Sustainability_Report_5.pdf (Erişim Tarihi: 20.05.2020)
  • Villers, C. ve Maroun,W. (2017). Sustainability Accounting and Integrated Reporting, Routledge.
  • Votorantim Çimentos, Entegre Rapor 2019, www.votorantimcimentos.com.br/download/en/integrated-report-2019.pdf (Erişim Tarihi: 27.05.2020)
  • Watson, C. (2009). Forest carbon accounting: overview & principles. UNDP: CDM Capacity Development in Eastern and Southern Africa.http://contentext.undp.org/aplaws_publications/2108672/Forest_Carbon_Accounting_Overview_Principles.pdf
  • Yara’s GRI Raporu 2019, www.yara.com/siteassets/sustainability/gri-reports/yara-sustainability-gri-report-2019.pdf/ (Erişim Tarihi: 20.05.2020)
  • YIT Group, Yönetim Kurulu Raporu ve Finansal Tablolar 2019, https://www.yitgroup.com/siteassets/investors/annual-reports/2019/yit_hatoke_tp_2019_eng.pdf (Erişim Tarihi: 20.05.2020)
  • Zhanga, C., Zhang, C. ve Zhou, M. (2016). “Rethinking on the Definition of Carbon Accounting”, International Conference on Modern Economic Development and Environment Protection ICMED.
Toplam 26 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Begüm Öktem 0000-0001-6175-0452

Yayımlanma Tarihi 30 Eylül 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 9 Sayı: 2

Kaynak Göster

APA Öktem, B. (2020). Sera Gazı Emisyon Muhasebesi Ve Raporlamasının GRI 305: Emisyon Standardı Çerçevesinde İncelenmesi. Kırklareli Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 9(2), 186-211.