SÜRDÜRÜLEBİLİRLİK MUHASEBESİ İLE ÇELİŞEN BİR YAKLAŞIM: YEŞİL SESSİZLİK

Öz

Yeşil sessizlik, genel olarak sürdürülebilirlik uygulamalarının, çabalarının bilinçli bir şekilde paydaşlardan saklanmasını ya da kamuya açıklanmamasını ifade eden stratejik bir sessizliktir. Bu çalışmanın amacı, yeşil sessizlikle ilgili literatür incelenerek bu stratejinin kavramsal boyutunu, uygulanma nedenlerini ve ortaya çıkardığı etkileri Türkçe akademik literatüre tanıtmaktır. Yeşil aklama ile suçlanmadan kaçınmak için işletmeler bu stratejiye yönelebilmektedir. Bu yaklaşımın arkasında açıklanacak sürdürülebilirlik bilgileri sonucunda sivil toplum kuruluşları, medya, düzenleyici kuruluşlar gibi paydaşlar tarafından detaylı tetkike ve eleştiriye uğrama korkusu da vardır. Sürdürülebilirliğin içkin bir değer olarak görülüp bunun ifşa edilmemesi gerektiğine de inanılmaktadır. Yeşil sessizliğin yeşil aklamadan daha iyi bir yaklaşım olup olmadığı ya da etik olup olmadığı tartışılmaktadır. Ancak yeşil sessizliğin şeffaflığı zayıflattığı söylenebilir. Sürdürülebilirlik hedefleri ile gelişmelerinin zamanında ve doğru bir şekilde paydaşlar tarafından öğrenilmesini engellemektedir. Sermaye piyasalarının sürdürülebilirlik performans değerlemelerini bozabilmektedir. Türkiye’de yapılan son düzenlemelerle birlikte 01.01.2024 tarihinde başlayan hesap dönemi için kamu yararını ilgilendiren kuruluş niteliğinde olup, belirli ölçütleri sağlayan şirketler için sürdürülebilirlik raporlaması yapmak zorunludur. Bu zorunluluk, bu şirketler için yeşil sessizlik stratejisinin uygulanmasını kısıtlasa da diğer organizasyonlar ve sürdürülebilirlik raporlaması dışındaki bildirimler için yeşil sessizlik yaklaşımı hâlâ bir potansiyele sahiptir.

Anahtar Kelimeler

• Yeşil Sessizlik
• Yeşil Aklama
• Sürdürülebilirlik Muhasebesi
• Sürdürülebilirlik Raporlaması
• ÇSY Açıklaması

AN APPROACH THAT CONTRADICTS SUSTAINABILITY ACCOUNTING: GREEN HUSHING

Öz

Green hushing generally refers to a strategic silence that deliberately conceals sustainability practices and efforts from stakeholders or avoids public disclosure.The aim of this study is to introduce the conceptual dimension of green hushing, the reasons for its implementation, and its effects to the Turkish academic literature by reviewing the literature on this strategy. Businesses may turn to this strategy in order to avoid being accused of greenwashing. Behind this approach lies the fear of scrutiny and criticism from stakeholders such as non-governmental organizations, the media, and regulatory bodies as a result of disclosing sustainability information. It is also believed that sustainability should be seen as an intrinsic value and should not be disclosed. Whether green hushing is a better approach than greenwashing, or even ethical, is being debated. However, it could be argued that green hushing weakens transparency. This prevents stakeholders from learning about sustainability goals and progress in a timely and accurate manner. Green hushing can disrupt the sustainability performance evaluations of capital markets. With the latest regulations in Türkiye, sustainability reporting is mandatory for companies that are classified as public interest entities and meet certain criteria, for the accounting period beginning January 1, 2024. While this requirement restricts the implementation of a green hushing strategy for these companies, the green hushing approach still holds potential for other organizations and for disclosures outside of sustainability reporting.

Anahtar Kelimeler

• Green Hushing
• Greenwashing
• SustainabilityAccounting
• Sustainability Reporting
• ESG Disclosure

Kaynakça

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