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

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

Begüm Öktem

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.

Anahtar Kelimeler

sera gazı emisyon muhasebesi, sera gazı emisyon raporlaması, GRI 305: Emisyon Standardı

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

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.

Anahtar Kelimeler

Greenhouse gas emission accounting, greenhouse gas emission reporting, GRI 305: Emission Standard

Kaynakça

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