İnceleme Makalesi
BibTex RIS Kaynak Göster

Yıl 2023, Cilt: 25 Sayı: MODAVICA Özel Sayısı, 129 - 152, 27.03.2023

Filiz Yüksel

https://izlik.org/JA88PE95KF

Öz

Kaynakça

  • Accounting for Sustainability [A4S]. (2022). https://www.accountingforsustainability.org/content/dam/a4s/corporate/home/KnowledgeHub/Guide-pdf/Navigating%20the%20Reporting%20Landscape%20V2.pdf.downloadasset.pdf (10.02.2022)
  • Aps, J. Carpenter, B., Fortuna, A., Nicholls, J., Ongan, G., Titiz, S., Urgan, E. ve Uibu, M. (2017). Sosyal Girişim Vakaları Vaka Kitapçığı. https://kusif.ku.edu.tr/wp-content/uploads/2018/02/SosyalGirisimVakaKitapcigi.pdf (15.06.2022)
  • Barby, C., Barker, R., Cohen, R., Eccles, R., Heller, C., Mayer, C., Rocher, B., Serafeim, G., Stroehle, J., Younger, R. Ve Zochowski, R. (2021). Measuring Purpose-an Integrated Framework. DOI:10.2139/ssrn.3771892, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3771892 (05.04.2022)
  • Capital Coalition (2022). Value Accounting Network. https://capitalscoalition.org/project/value-accounting-network/ (05.02.2022)
  • Cavlak, H. ve Ataman, B. (2019). Geleneksel, Değer Bazlı ve Alternatif Performans Ölçütlerinin Karşılaştırılması. Journal of Research in Business, 4(2): 181-195, DOI: 10.23892/JRB.2019.60
  • Dictionary of Cambridge. (2022). https://dictionary.cambridge.org/tr/s%C3%B6zl%C3%BCk/ingilizce/anthropocene (01.04.2022)
  • Global Compact Türkiye. (2022). Sürdürülebilir Finans Çalışma Grubu. https://www.globalcompactturkiye.org/surdurulebilir-finans/ (10.02.2022)
  • Global Impact Investing Network [GIIN]. (2020). The State of Impact Measurement and Management Practice-Second Edition. https://thegiin.org/assets/GIIN_State%20of%20Impact%20Measurement%20and%20Management%20Practice_Second%20Edition.pdf (10.02.2022)
  • Impact Institute. (2019). Framework for Impact Statements Beta Version (FIS Beta). https://www.impactinstitute.com/framework-for-impact-statements/ (10.02.2022)
  • Impact Management Project ve BlueHub Capital. (2020). Impact Ratings: Quantified Not Monetised. https://29kjwb3armds2g3gi4lq2sx1-wpengine.netdna-ssl.com/wp-content/uploads/IMP_Impact-ratings-discussion-document.pdf (11.03.2022)
  • Impact Management Project. (2020). Impact Monetisation - A Summary Of The Discussions With The IMP’s Practitioner Community. https://impactmanagementproject.com/emerging-consensus/have-your-say-on-impact-monetisation/ (11.03.2022)
  • Impact Valuation Roundtable.(2017). White Paper: Operationalizing Impact Valuation: Experiences and Recommendations by Participants of the Impact Valuation Roundtable. https://docs.wbcsd.org/2017/04/IVR_Impact%20Valuation_White_Paper.pdf (12.03.2022)
  • International Integrated Reporting Council [IIRC]. (2013). Capitals-Background Paper for . https://www.integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf
  • International Integrated Reporting Council [IIRC]. (2013). International Integrated Reporting Framework. https://www.integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf
  • International Integrated Reporting Council IIRC]. (2021). International Integrated Reporting Framework. https://www.integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
  • International Organization for Standardization [ISO]. (2019). ISO Monetary Valuation Of Environmental Impacts And Related Environmental Aspects (ISO 14008 Standardı:2019). https://www.iso.org/obp/ui/#iso:std:iso:14008:ed-1:v1:en
  • Net Positive Project. (2019). Net Positive Methodology Summary. https://static1.squarespace.com/static/5af56b9436099b397b0c0ec7/t/5c5d6091e5e5f0151eac4f31/1549623442097/Net+Positive+Project_Methodology+Summary_Jan+2019.pdf (01.04.2022)
  • PWC. (2013). Measuring And Managing Total Impact: A New Language For Business Decisions. https://www.pwc.com/gx/en/sustainability/publications/total-impact-measurement-management/assets/pwc-timm-report.pdf (05.02.2022)
  • PWC. (2022a). Understanding Total Impact Measurement and Management (TIMM). https://www.pwc.co.uk/who-we-are/our-purpose/performance/valuing-our-total-impact/total-impact-measurement-management.html (12.03.2022)
  • PWC. (2022b). Valuing Our Total İmpact - Our Results in Detail. https://www.pwc.co.uk/who-we-are/our-purpose/performance/valuing-our-total-impact.html
  • Serafeim, G. ve Trinh, K. (2020). A Framework for Product Impact-Weighted Accounts. Harvard Business School Working Paper 20-076. https://www.hbs.edu/impact-weighted-accounts/Documents/Preliminary-Framework-for-Product-Impact-Weighted-Accounts.pdf
  • UPM. (2017). UPM Impact Valuation White Paper. https://www.upm.com/siteassets/asset/responsibility/images/societal-impact/upm-impact-valuation-paper.pdf (11.03.2022)
  • Value Balancing Alliance. (2021). Methodology Impact Statement General Paper-Version 0.1. https://www.value-balancing.com/_Resources/Persistent/8/a/f/f/8aff8d622d5a09f9af18a062a71b9a3201f2ea3e/20210302_VBA%20Method_paper_Environmentals.pdf (16.02.2022)
  • Value Balancing Alliance-VBA. (2021). VBA Methodology V0.1 - Impact statement - Extended Input-Output Modelling - Consultation Draft. https://www.value-balancing.com/_Resources/Persistent/0/f/9/1/0f919b194b89a59d3f71bd820da3578045792e2c/20210526_VBA%20Impact%20Statement_InputOutput%20Modelling.pdf (06.02.2022)
  • Yorkshire Water. (2018). Total Impact and Value Assessment – Methodology Report. https://www.yorkshirewater.com/media/hm2dfl0b/tiva-methodology-report.pdf (12.03.2022)
  • Yorkshire Water. (2021a). Our Contribution to Yorkshire: Methodology Report. https://www.yorkshirewater.com/media/1irfk3ao/our-contribution-methodology-2020-21-v3.pdf (16.03.2022)
  • Yorkshire Water. (2021b). Our Contribution to Yorkshire Annual Impact And Public Value Report 2020/2021. https://www.yorkshirewater.com/media/vlhldo4j/our-contribution-main-report.pdf (16.03.2022)
  • Yorkshire Water. (2022). https://www.yorkshirewater.com/about-us/capitals/ (12.03.2022)

DEĞER MUHASEBESİ VE ETKİ DEĞERLEME: PWC VE YORKSİRE ÖRNEĞİ

Yıl 2023, Cilt: 25 Sayı: MODAVICA Özel Sayısı, 129 - 152, 27.03.2023

Filiz Yüksel

https://izlik.org/JA88PE95KF

Öz

Bu çalışmada değer, değer muhasebesi ve etki değerlemesine ilişkin kavramsal çerçevenin ve uygulama örneklerinin incelenmesi amaçlanmıştır. Bu amaçla, değer muhasebesi ve değer muhasebesi yaklaşımlarından birisi olarak sunulan etki değerleme kavramları ile etki değerlemesi konusunda örnek uygulamalar incelenmiştir. Yapılan araştırma sonucunda, etki değerlemesi yapan ve raporlayan işletmelerin mevcut olduğu, etki ölçüm ve değerleme için geliştirilmiş olan çok sayıda standart veya metodoloji olduğu görülmüştür. İşletme tarafından yaratılan etkinin doğru ve karşılaştırılabilir bir biçimde tespit edilebilmesi ve raporlanması için standart araç ve metodolojilerin geliştirilmesi gerekmektedir. Ayrıca, etki ölçüm ve değerlemenin yapılabilmesi için birincil ve ikinci veri kaynaklarından tam, doğru ve zamanlı veri teminini sağlayacak sistemlerin mevcut olması gerekmektedir.

Anahtar Kelimeler

Değer Muhasebesi Değer Muhasebesi Ağı Etki Ölçümü Etki Değerleme Etkinin Parasallaştırılması

Kaynakça

  • Accounting for Sustainability [A4S]. (2022). https://www.accountingforsustainability.org/content/dam/a4s/corporate/home/KnowledgeHub/Guide-pdf/Navigating%20the%20Reporting%20Landscape%20V2.pdf.downloadasset.pdf (10.02.2022)
  • Aps, J. Carpenter, B., Fortuna, A., Nicholls, J., Ongan, G., Titiz, S., Urgan, E. ve Uibu, M. (2017). Sosyal Girişim Vakaları Vaka Kitapçığı. https://kusif.ku.edu.tr/wp-content/uploads/2018/02/SosyalGirisimVakaKitapcigi.pdf (15.06.2022)
  • Barby, C., Barker, R., Cohen, R., Eccles, R., Heller, C., Mayer, C., Rocher, B., Serafeim, G., Stroehle, J., Younger, R. Ve Zochowski, R. (2021). Measuring Purpose-an Integrated Framework. DOI:10.2139/ssrn.3771892, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3771892 (05.04.2022)
  • Capital Coalition (2022). Value Accounting Network. https://capitalscoalition.org/project/value-accounting-network/ (05.02.2022)
  • Cavlak, H. ve Ataman, B. (2019). Geleneksel, Değer Bazlı ve Alternatif Performans Ölçütlerinin Karşılaştırılması. Journal of Research in Business, 4(2): 181-195, DOI: 10.23892/JRB.2019.60
  • Dictionary of Cambridge. (2022). https://dictionary.cambridge.org/tr/s%C3%B6zl%C3%BCk/ingilizce/anthropocene (01.04.2022)
  • Global Compact Türkiye. (2022). Sürdürülebilir Finans Çalışma Grubu. https://www.globalcompactturkiye.org/surdurulebilir-finans/ (10.02.2022)
  • Global Impact Investing Network [GIIN]. (2020). The State of Impact Measurement and Management Practice-Second Edition. https://thegiin.org/assets/GIIN_State%20of%20Impact%20Measurement%20and%20Management%20Practice_Second%20Edition.pdf (10.02.2022)
  • Impact Institute. (2019). Framework for Impact Statements Beta Version (FIS Beta). https://www.impactinstitute.com/framework-for-impact-statements/ (10.02.2022)
  • Impact Management Project ve BlueHub Capital. (2020). Impact Ratings: Quantified Not Monetised. https://29kjwb3armds2g3gi4lq2sx1-wpengine.netdna-ssl.com/wp-content/uploads/IMP_Impact-ratings-discussion-document.pdf (11.03.2022)
  • Impact Management Project. (2020). Impact Monetisation - A Summary Of The Discussions With The IMP’s Practitioner Community. https://impactmanagementproject.com/emerging-consensus/have-your-say-on-impact-monetisation/ (11.03.2022)
  • Impact Valuation Roundtable.(2017). White Paper: Operationalizing Impact Valuation: Experiences and Recommendations by Participants of the Impact Valuation Roundtable. https://docs.wbcsd.org/2017/04/IVR_Impact%20Valuation_White_Paper.pdf (12.03.2022)
  • International Integrated Reporting Council [IIRC]. (2013). Capitals-Background Paper for . https://www.integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf
  • International Integrated Reporting Council [IIRC]. (2013). International Integrated Reporting Framework. https://www.integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf
  • International Integrated Reporting Council IIRC]. (2021). International Integrated Reporting Framework. https://www.integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
  • International Organization for Standardization [ISO]. (2019). ISO Monetary Valuation Of Environmental Impacts And Related Environmental Aspects (ISO 14008 Standardı:2019). https://www.iso.org/obp/ui/#iso:std:iso:14008:ed-1:v1:en
  • Net Positive Project. (2019). Net Positive Methodology Summary. https://static1.squarespace.com/static/5af56b9436099b397b0c0ec7/t/5c5d6091e5e5f0151eac4f31/1549623442097/Net+Positive+Project_Methodology+Summary_Jan+2019.pdf (01.04.2022)
  • PWC. (2013). Measuring And Managing Total Impact: A New Language For Business Decisions. https://www.pwc.com/gx/en/sustainability/publications/total-impact-measurement-management/assets/pwc-timm-report.pdf (05.02.2022)
  • PWC. (2022a). Understanding Total Impact Measurement and Management (TIMM). https://www.pwc.co.uk/who-we-are/our-purpose/performance/valuing-our-total-impact/total-impact-measurement-management.html (12.03.2022)
  • PWC. (2022b). Valuing Our Total İmpact - Our Results in Detail. https://www.pwc.co.uk/who-we-are/our-purpose/performance/valuing-our-total-impact.html
  • Serafeim, G. ve Trinh, K. (2020). A Framework for Product Impact-Weighted Accounts. Harvard Business School Working Paper 20-076. https://www.hbs.edu/impact-weighted-accounts/Documents/Preliminary-Framework-for-Product-Impact-Weighted-Accounts.pdf
  • UPM. (2017). UPM Impact Valuation White Paper. https://www.upm.com/siteassets/asset/responsibility/images/societal-impact/upm-impact-valuation-paper.pdf (11.03.2022)
  • Value Balancing Alliance. (2021). Methodology Impact Statement General Paper-Version 0.1. https://www.value-balancing.com/_Resources/Persistent/8/a/f/f/8aff8d622d5a09f9af18a062a71b9a3201f2ea3e/20210302_VBA%20Method_paper_Environmentals.pdf (16.02.2022)
  • Value Balancing Alliance-VBA. (2021). VBA Methodology V0.1 - Impact statement - Extended Input-Output Modelling - Consultation Draft. https://www.value-balancing.com/_Resources/Persistent/0/f/9/1/0f919b194b89a59d3f71bd820da3578045792e2c/20210526_VBA%20Impact%20Statement_InputOutput%20Modelling.pdf (06.02.2022)
  • Yorkshire Water. (2018). Total Impact and Value Assessment – Methodology Report. https://www.yorkshirewater.com/media/hm2dfl0b/tiva-methodology-report.pdf (12.03.2022)
  • Yorkshire Water. (2021a). Our Contribution to Yorkshire: Methodology Report. https://www.yorkshirewater.com/media/1irfk3ao/our-contribution-methodology-2020-21-v3.pdf (16.03.2022)
  • Yorkshire Water. (2021b). Our Contribution to Yorkshire Annual Impact And Public Value Report 2020/2021. https://www.yorkshirewater.com/media/vlhldo4j/our-contribution-main-report.pdf (16.03.2022)
  • Yorkshire Water. (2022). https://www.yorkshirewater.com/about-us/capitals/ (12.03.2022)
Toplam 28 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm İnceleme Makalesi
Yazarlar

Filiz Yüksel 0000-0002-7654-7665

Gönderilme Tarihi 3 Kasım 2022
Yayımlanma Tarihi 27 Mart 2023
IZ https://izlik.org/JA88PE95KF
Yayımlandığı Sayı Yıl 2023 Cilt: 25 Sayı: MODAVICA Özel Sayısı

Kaynak Göster

APA Yüksel, F. (2023). DEĞER MUHASEBESİ VE ETKİ DEĞERLEME: PWC VE YORKSİRE ÖRNEĞİ. Muhasebe Bilim Dünyası Dergisi, 25(MODAVICA Özel Sayısı), 129-152. https://izlik.org/JA88PE95KF

Yazarlık

MBDD, araştırma makalelerine yapılan katkıların adil şekilde tanınmasını sağlamak amacıyla COPE Yazarlık Kılavuzuna uymaktadır (https://publicationethics.org/guidance/discussion-document/authorship). Yazarlık, hem hak hem de sorumluluk taşır; bu nedenle, listelenen tüm yazarların araştırmaya önemli katkılarda bulunmuş olması gerekmektedir.

Birden fazla yazarlı çalışmalarda, Yazar Katkıları bölümü, sonuç bölümünden sonra ve kaynakçadan önce yer almalıdır. Makalenin hangi bölümlerine hangi yazarın katkı sağladığını belirtmek için yazarların isim baş harfleri ve soyadları kullanılmalıdır. Detaylı bilgiye "Makale Gönderim Kontrol Listesi" düğmesine tıklayarak ulaşılabilir. Ayrıca, yazarlar, yazarlık kriterlerini karşılamayan ancak çalışmaya katkı sağlayan kişileri teşekkür bölümünde belirtebilirler.

Yazarlar araştırmanın tasarım ve uygulanmasında üretilen Yapay Zekâ (YZ) ve YZ destekli araçların kullanımını açıklamak zorundadırlar. Bu tür kullanımlar, makalenin yöntem bölümünde belirtilmelidir. YZ kullanımının belirtilmesi, makalenin yayımlanmasını engellemez; aksine, araştırmanın şeffaf bir şekilde sunulmasını sağlar.