CLIMATE CHANGE REPORTING: TURKISH COMPANIES’ VOLUNTARY CARBON DISCLOSURE PROJECT (CDP) DISCLOSURE

Yıl 2020, Cilt: 22 - MODAV 16. Uluslararası Muhasebe Konferansı Özel Sayısı, 176 - 194, 25.02.2020

Banu Sultanoğlu Yildiz Özerhan

https://doi.org/10.31460/mbdd.643332

Cited By: 3

Öz

Climate
change has been identified as the gravest threat in The World Economic Forum's Global
Risk Report since 2016. The main cause of global climate change is the increase
in greenhouse gas emissions. The Carbon Disclosure Project (CDP) is the most
common environmental reporting platform in the world that encourages enterprises to disclose information about
their goals for reducing greenhouse gas emissions on behalf of institutional
investors. In this study, data about the responding levels of Turkish companies
for CDP questionnaire and their CDP scores are obtained for the period
2010-2018 and then the relationship between being listed in the Sustainability
Index and CDP reporting are analyzed. The analyses revealed that, although the
number of responding companies has increased over the years, it is still 50%
for nonrespondents. Besides, the BIST Sustainability Index, launched in 2014 for
sustainability reporting, contributes to CDP Reporting.

Anahtar Kelimeler

Climate Change, Sustainability Reporting, CDP, Sustainability Index

İKLİM DEĞİŞİKLİĞİ RAPORLAMASI: TÜRKİYE’DEKİ İŞLETMELERİN GÖNÜLLÜ KARBON SAYDAMLIK PROJESİ (CDP) AÇIKLAMALARI

Öz

İklim değişikliği, Dünya Ekonomik Forumu’nun
Küresel Risk Raporu’nda 2016 yılından bu yana birinci sırada yer alan tehdit
unsuru olarak tanımlanmaktadır. Küresel iklim değişikliğinin temel nedeni, sera
gazı emisyonlarında insan faaliyetleri sonucu gözlemlenen artıştır. Karbon
Saydamlık Projesi (CDP), sera gazı
emisyonlarının azaltılması konusundaki hedeflerine ilişkin ilerleme konularında,
işletmelerin kurumsal yatırımcılar aracılığıyla raporlama yapmasını teşvik eden
en yaygın çevresel raporlama platformudur. Bu çalışmada, Türkiye’deki
işletmelerin 2010-2018 yılları arası gönüllü olarak CDP anketine katılım
düzeyleri ve aldıkları puanlar yıllar itibariyle incelenmiş olup,
sürdürülebilirlik endeksi ile CDP raporlaması arasındaki ilişki irdelenmiştir.
Çalışmanın sonuçlarına göre, CDP’ye yanıt veren işletmelerin sayısının yıllar
itibariyle artış gösterdiği, ancak henüz istenilen seviyede olmadığı, yanıt
vermeyenlerin oranının %50’nin üzerinde olduğu tespit edilmiştir. İşletmelerde
sürdürülebilirlik raporlamasını teşvik etmek amacıyla 2014 yılında oluşturulan
BIST Sürdürülebilirlik Endeksinin CDP Raporlamasına katkı sağladığı anlaşılmaktadır.   

Anahtar Kelimeler

İklim Değişikliği, Sürdürülebilirlik Raporlaması, CDP, Sürdürülebilirlik Endeksi

Kaynakça

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