CARBON ACCOUNTING

Yıl 2012, Cilt: 12 Sayı: 24, 105 - 120, 01.12.2012

Haluk Duman Rabia Özpeynirci Mehmet Yücenurşen Haşim Bağcı

Öz

Carbon footprint which is the measurement of damage to the environment that arouse
from human activities and carbon dioxide produced by carbon emission is concerned in
accounting system by accountants. Pursuit and transcription of carbon footprint is needed
in terms of accounting system. Not only for humanity but also for accountants this
problem is an issue.
In this respect, “What is the importance of accounting?” and “What is accounting
for?” questions come into prominence. Generally, the answer of this question consists of
perceptions like it is for state, it is for tax, and it is needed by operation of law (Ergün and
Gül, 2005). However, it is needed to reconsider the importance of accounting due to the
reason written above.
The objective of this study is transfer carbon emission and carbon trade to accounting.
In last decades, global warming is one of the popular issues which has a place in public’s
agenda. According to studies that explaining factors causing global warming, number one
factor that cause global warming is greenhouse gas. Kyoto protocol was added with an
objective which is reduction of greenhouse gas. One of the most important mechanisms
that created with Kyoto protocol is the mechanism called “Carbon Emission and Trade”.
Carbon emission and trade is defined as; “it is a purchase contract emerged with payment
to another party in exchange for “credits” defined as a buyer’s right to use achieving the
goal of carbon reduction that is promised and deduction of particular amount of carbon
emission” (Tunahan, 2010).
As it is known, the reduction of human-induced greenhouse gas emission has an
important role in the process of prohibition of climate change. Countries make some
regulations and use some economical tools (Alıcı and Yıldız, 2012). In this respect,
carbon tax is a type of tax which is aiming reduction of carbon emission or holds it at a
certain level. While doing this, it also try not to make deduction of natural resource usage.
Governments intend to protect environment and maintain economic growth by
developing ecologic-basis taxes. The purpose of these taxes is minimizing damage
occurred during production and consumption. Concordantly, carbon tax is a type of tax
which is aiming reduction of carbon emission or holds it at a certain level and not to
make deduction of natural resource usage (Yerlikaya, 2003). It could be stated that
carbon tax is more efficient way rather than other emission reducing economic tools,
because it affects cost directly by operating price (Hotunoğlu and Tekeli, 2007).
Environmental data is first used in accounting systems in the beginning of 1970s
(Ateş and Erkuş, 2008: 268). Environment accounting approach is emerged by evaluation
of environment from accounting side and it is accepted that it should have a place in
business’ accounting organization (Mutlu, 2007).
The definition of environment accounting is; “In accordance with accounting
definition, it is an information system that produces knowledge about environmental
resources, usage type of these resources, raise and decrease of these resources due to the
enterprise’s activities and environmental situation of enterprise” (Özbirecikli M., 2002).
Environment accounting become widespread and the new dimension that carbon trade
reached was emerged a new definition: Carbon Accounting. Carbon Accounting is
defined as; “gathering detailed data about one enterprise’s activities, calculating carbon
emission and transferring carbon emission numbers to carbon dioxide equivalent with
taking in account the emission factors” (Uyar S.and Cengiz E., 2011). When functions of carbon accounting at enterprise level, it is seen that it consist of
two parts. In the first part, strategic decisions about carbon flow, carbon costs and carbon
emission are made by administration. While making decisions about these factors,
company’s physical and financial situation should be considered. At second part, carbon
footprints are calculated at produced product or service-basis and these calculated values
are analyzed with possible climate changes and government policy regulations.
One of the cost type while companies endure during the production activities is
environmental cost. Environmental cost are examined under three categories; avoidance
of costs, utilization costs and influencing costs (Çelik, 2008: 313 ). Protection of
environment and minimizing the damage is about avoidance of cost. Damages to the
environment are about influencing cost. Company’s activities to reduce carbon emission
could be counted as avoidance of cost. So called avoidance of costs are calculated as
company’s cost and for that reason companies do not want to endure these costs. In
situations like this, companies obliged to endure influencing cost due to the damage to the
environment. However, this situation puts companies contradiction where enduring
environmental costs or be exposed to government’s sanctions without doing any
environmental activity. Actually, governments can help companies to overcome this
contradiction. Governments should provide environmental costs of companies. In the
short run, it may be seen as cost for government but in the long run, it is a beneficial step
for future of country. Primarily, every incentive government give for environmental costs
would be a project of enterprise that it protects environment and minimize the damage. It
also supports government’s sustainable growth policy and company’s involvement in
growth process without enduring extra costs.
Amount of total energy used by enterprises and resources of those energies are
certain. The energy amounts are multiplied with determined coefficients which depends
on the energy resource (electricity, gas, lpg, natural gas, etc.) so that carbon footprint is
calculated. In the next period; a new carbon footprint may be calculated through using
alternative energy resources (wind, sun) that is harmless for environment. In this context;
purposes of carbon cost accounting are;
-Footprints determination of products and services,
-Controlling footprint that may change because of management decisions,
-Helping to carbon footprint reduction studies and their assessments
-Helping to follow and assessment carbon footprints of investments for alternative
energy resources.
Generally, expenditures related to environmental activities are placed in operational
expenses. Firms record those expenditures related to environmental operations in General
Administration Expenses. Operations for saving environmental elements like Research
and Development and others are followed in main accounts such as 750 Research and
Development Expenses, 760 Marketing, Sale and Distribution Expenses, 770 General
Administrative Expenses, 780 Financial Expenses or in other detailed accounts.
It is the necessity of accounting to create various financial tables from lots of
registered and classified information. Financial tables are instruments that are used to
transfer registered and gathered information in accounting system to those who will need
that information in certain time periods. Announcement of firm’s summary information
by financial tables about its financial case declares the importance given to environmental
operations by the firm to public and others concerned. So some accounts and stocks, operation expenditures and costs related to environment may be registered in balance
sheets.
Other non-financial operations of the enterprises that are proofed by official
documents are explained in accounting reports and footnotes. Information about
preventing greenhouse gas emission and buying the right of emission may be registered in
financial tables because those information are placed in balance sheet footnotes.
Global warming and climate changes caused by greenhouse gases that are emerged
because of people are result in some environmental disasters such as drought, floods,
vanishing of exhaustible resources, non-productiveness in agricultural lands. Various
mechanisms are improved to diminish those effects created by greenhouse gases to
minimum level and those mechanisms have provided new markets.
Carbon systems and mechanisms that have been emerged is closely concerned by
accountants and accounting system. The need of recognition of carbon emission and
immersion has been understood so this need has provided a new concept to accounting
literature: Carbon accounting. It is an obligation to use Carbon Cost Accounting as it
seems from the system process. It is expected to see some changes about process of
finding costs in basic cost accounting and distribution of those costs to products.
As a consequence it stands out that the basic problem in Carbon Accounting concept
is lack of awareness and information. Notably in our country the general approach to the
issue of greenhouse gas emission and its effects is senseless. Regarding the basic
problems that are deficiency of information and awareness in developing countries; it is
convenient to organize conferences and education programs about carbon emission and
accounting and shape government policies according to that pattern.

Anahtar Kelimeler

arbon Emissions, Environmental Accounting, Carbon Accounting

KARBON MUHASEBESİ

Öz

Bu çalışmanın amacı karbon salınımı ve karbon ticaretinin muhasebeye aktarılmasıdır. Karbon salınımı ve ticareti; “bir alıcının karbon azaltımına yönelik taahhüt ettiği hedeflerini yerine getirmede kullanacağı ve belli bir miktarda karbon salınımı indirimi yapma hakkını ifade eden “krediler” karşılığında, başka bir tarafa ödeme yapması ile ortaya çıkan alım sözleşmeleri” olarak tanımlanmaktadır (Tunahan, 2010). Çevre muhasebesi anlayışı çevreye muhasebe açısından bakan bir yaklaşım sonucu ortaya çıkmış ve işletmelerin muhasebe organizasyonları içinde yer alması kabul görmüştür (Mutlu , 2007). Çevre muhasebesinin tanımı; ‘’Muhasebe tanımına da uygun olarak, çevresel kaynakların oluşumunu, bu kaynakların kullanış biçimini, işletmelerin faaliyetleri sonucunda bu kaynaklarda meydana gelen artış ve azalışları ve işletmelerin çevresel açıdan durumunu açıklayan bilgileri üreten ve bunları ilgili kişi ve kuruluşlara ileten bir bilgi sistemi’’ olarak tanımlanmaktadır (Özbirecikli M., 2002, S.24) Bu bağlamda çevre muhasebesi anlayışının yaygınlaşması ve karbon ticaretinin geldiği boyut yeni kavram ortaya çıkarmıştır: Karbon Muhasebesi. Karbon muhasebesi; ‘’Bir kurumun faaliyetine ilişkin ayrıntılı verilerin toplanması, karbon izdüşümünün başka bir ifade ile karbon salınımının hesaplanması ve salım faktörlerini hesaba katarak bu rakamın karbondioksit eşdeğerine dönüştürülmesi’’ olarak tanımlanmaktadır (Uyar S., Cengiz E., 2011).

Anahtar Kelimeler

Karbon Salınımı, Çevre Muhasebesi, Karbon Muhasebesi