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ÇEVRESEL RAPORLAMADA BİLİMSEL HEDEFLER: E7 ÜLKELERİ VE TÜRKİYE’DEN AÇIKLAMALAR

Yıl 2024, Cilt: 26 Sayı: 1, 30 - 52, 31.03.2024

Destan Halit Akbulut Hilal Merve Alagöz

https://doi.org/10.31460/mbdd.1364777

Öz

Bilime Dayalı Hedefler Girişimi (SBTi), küresel sıcaklık artışını sınırlamaya odaklanarak iklim değişikliğiyle mücadele etmek için şirketlerin sera gazı emisyonlarını azaltmayı amaçlamaktadır. Dünya çapında 4.000'den fazla şirket Paris Anlaşması doğrultusunda karbon emisyonlarını azaltmayı taahhüt etmiştir. Türkiye'nin de aralarında bulunduğu E7 ülkelerinde SBTi endeksini inceleyen çalışmamız, 553 şirketin net-sıfır ve SBTi 1.5 gibi iklim hedeflerine katılımını incelemektedir. Çalışma, CDP puanlarını ve çeşitli raporlar aracılığıyla açıklama düzeylerini değerlendiren BIST şirketlerini içermektedir. Bu araştırma, şirketlerin iklim hedeflerini karşılamadaki bölgesel dağılımı ve ilerlemesi hakkında fikir vermeyi amaçlamaktadır.

Anahtar Kelimeler

İklim Değişikliği Sürdürülebilirlik Raporlaması Bilim Temelli Hedef

Kaynakça

  • Akçansa Cement Industry and Trade Inc. (2022). Integrated activity report. Retrieved August 5, 2023, from https://www.akcansa.com.tr/docs/2022-entegre-faaliyet-raporu.pdf
  • Anadolu Isuzu Automotive Industry and Trade Inc. (2022). Activity report. Retrieved August 6, 2023, from https://www.anadoluisuzu.com.tr/_docs/31_December_2022_Activity_Report.pdf
  • Arçelik Inc. (2022). Activity report. Retrieved August 6, 2023, from https://www.arcelikglobal.com/media/7260/arcelik_fr_22_tr.pdf
  • Arçelik Inc. (2022). Sustainability report executive summary. Retrieved August 6, 2023, from https://www.arcelikglobal.com/media/7388/arcelik_22_sustainability_report_executive_summary.pdf
  • Aydem Renewable Energy Inc. (2022). Sustainability report. Retrieved August 5, 2023, from https://www.aydemyenilenebilir.com.tr/investorrelations/reports-and-presentations/2/sustainability-reports-
  • Aydem Renewable Energy Inc. (2022). Activity report. Retrieved August 5, 2023, from https://www.aydemyenilenebilir.com.tr/investorrelations/activity-reports
  • Bendig, D., Wagner, A., & Lau, K. (2023). Does it pay to be science-based green? The impact of science-based emission-reduction targets on corporate financial performance. Journal of Industrial Ecology, 27(1), 125-140.
  • Bjørn, A., Bey, N., Georg, S., Røpke, I., & Hauschild, M. Z. (2017). Is Earth recognized as a finite system in corporate responsibility reporting? Journal of Cleaner Production, 163, 106-117.
  • Brisa Bridgestone Sabancı Tire Manufacturing and Trading Inc. (2022). Brisa sustainability report. Retrieved July 15, 2023, from https://www.brisa.com.tr/investor-relations/esg/sustainability-reports/
  • Brisa Bridgestone Sabancı Tire Manufacturing and Trading Inc. (2022). Brisa activity report. Retrieved July 15, 2023, from https://www.brisa.com.tr/investor-relations/presentations-and-reports/activity-reports/
  • CDP. (n.d.). CDP scores explained. Retrieved July 15, 2023, from https://www.cdp.net/en/scores/cdp-scores-explained
  • CDP. (n.d.). Companies scores. Retrieved July 15, 2023, from https://www.cdp.net/en/companies/companies-scores
  • Çimsa Cement Industry and Trade Inc. (n.d.). Combating climate change. Retrieved July 5, 2023, from https://cimsa.com.tr/sustainability/climate-change-combat/
  • Ford Automotive Industry Inc. (2022). Activity report. Retrieved July 7, 2023, from https://www.fordotosan.com.tr/en/investors/financial-reports/activity-reports
  • Ford Automotive Industry Inc. (2022). Sustainability report (2022). Retrieved July 7, 2023, from https://www.fordotosan.com.tr/en/sustainability/sustainability-reports
  • Gibassier, D., Michelon, G., & Cartel, M. (2020). The future of carbon accounting research: "We’ve pissed mother nature off, big time". Sustainability Accounting, Management and Policy Journal, 11(3), 477-485.
  • Giesekam, J., Norman, J., Garvey, A., & Betts-Davies, S. (2021). Science-based targets: On target? Sustainability, 13(4), 1657.
  • Grabs, J., & Garrett, R. D. (2023). Goal-based private sustainability governance and its paradoxes in the Indonesian palm oil sector. Journal of Business Ethics, 1-41.
  • Immink, H., Louw, R., Garlick, A., Vosper, S., & Brent, A. (2021). Country-specific low carbon commitments versus equitable and practical company-specific decarbonisation targets. Environment, Development and Sustainability, 1-21.
  • Klimasan Inc. (2022). Activity report. Retrieved October 15, 2023, from https://www.klimasan.com.tr/uploads/2023/1/Activity_Report_31_12_2022.pdf
  • Kordsa Technical Textiles Inc. (2022). Kordsa activity report. Retrieved October 15, 2023, from https://www.kordsa.com/en/investor-relations/annual-report-list/activity-reports/412/0/0
  • Kuo, L., & Chang, B. G. (2021). Ambitious corporate climate action: Impacts of science-based target and internal carbon pricing on carbon management reputation—evidence from Japan. Sustainable Production and Consumption, 27, 1830-1840.
  • Maia, R. G. T., & Garcia, K. C. (2023). What they say, what they do, and how they do it: An evaluation of the energy transition and GHG emissions of electricity companies. Energy Policy, 174, 113462.
  • Mavi Clothing Industry and Trade Inc. (2022). Mavi activity report. Retrieved September 5, 2023, from https://www.mavicompany.com/i/assets/documents/2023/MAVI_ACTIVITY_REPORT_2022.pdf
  • Migros Trade Inc. (2022). Migros integrated activity report. Retrieved September 5, 2023, from https://www.migroskurumsal.com/sustainability/reports
  • Moshrefi, S., Kara, S., & Hauschild, M. (2022). A framework for future-oriented environmental impact assessment of companies considering Science-Based Targets. Journal of Cleaner Production, 373, 133719.
  • Oyak Cement Factories Inc. (2022). Integrated report. Retrieved July 7, 2023, from https://assets.oyakcimento.com/contents/pdf/2023190/83411688991424837420.pdf
  • Oyak Cement Factories Inc. (2022). Activity report. Retrieved July 7, 2023, from https://assets.oyakcimento.com/contents/pdf/202365/16782179602671119801678219224553316.pdf
  • Popescu, I. S., Hitaj, C., & Benetto, E. (2021). Measuring the sustainability of investment funds: A critical review of methods and frameworks in sustainable finance. Journal of Cleaner Production, 314, 128016.
  • Rekker, S. A., Humphrey, J. E., & O’Brien, K. R. (2021). Do sustainability rating schemes capture climate goals? Business & Society, 60(1), 125-160.
  • Sasa Polyester Industry Inc. (2022). Sasa activity report. Retrieved July 15, 2023, from https://www.sasa.com.tr/investor-relations/investor-relations/reports/board-of-directors-activity-reports
  • Sasa Polyester Industry Inc. (2022). Sasa sustainability report. Retrieved September 5, 2023, from https://www.sasa.com.tr/sustainability/reports
  • Science-Based Targets Initiative. (2021). Annual progress report. Retrieved July 10, 2023, from https://sciencebasedtargets.org/resources/files/SBTiProgressReport2021.pdf
  • Science-Based Targets. (2022). Business ambition for 1.5°C. Retrieved July 11, 2023, from https://sciencebasedtargets.org/business-ambition-for-1-5c
  • Science-Based Targets. (2023). Companies taking action. Retrieved July 10, 2023, from https://sciencebasedtargets.org/companies-taking-action
  • Sultanoğlu, B., & Özerhan, Y. (2020). Climate change reporting: Voluntary Carbon Transparency Project (CDP) disclosures of companies in Turkey. Journal of Accounting Science World, 22(Special Issue), 176–194.
  • Thaker, J. (2020). Corporate communication about climate science: A comparative analysis of top corporations in New Zealand, Australia, and the Global Fortune 500. Journal of Communication Management, 24(3), 245-264.
  • Tofaş Inc. (2022). Activity report. Retrieved October 15, 2023, from https://tofas.com.tr/InvestorRelations/ActivityReports/Documents/TOFAS_2022.pdf
  • Tuhkanen, H., & Vulturius, G. (2022). Are green bonds funding the transition? Investigating the link between companies’ climate targets and green debt financing. Journal of Sustainable Finance & Investment, 12(4), 1194-1216.
  • Turkcell Communication Services Inc. (2022). Turkcell integrated activity report. Retrieved October 15, 2023, from https://www.turkcell.com.tr/en/about-us/investor-relations/activity-report
  • Türk Tractor and Agricultural Machinery Inc. (2022). Sustainability report. Retrieved October 15, 2023, from https://www.turktraktor.com.tr/sustainability-reports/sustainability-reports
  • Türk Tractor and Agricultural Machinery Inc. (2022). Activity report. Retrieved October 15, 2023, from https://www.turktraktor.com.tr/investor-relations
  • Vestel White Goods Industry and Trade Inc. (2022). Activity report. Retrieved October 16, 2023, from http://vesbe.vestelinvestorrelations.com/financial-information/annual-activity-reports.aspx
  • Vulturius, G., Maltais, A., & Forsbacka, K. (2022). Sustainability-linked bonds—their potential to promote issuers’ transition to net-zero emissions and future research directions. Journal of Sustainable Finance & Investment, 1-12.
  • Zorlu Energy (2022). Integrated activity report. Retrieved August 5, 2023, from https://www.zorluenerji.com.tr/uploads/pdf/pdflist/2022.pdf

SCIENCE BASED TARGETS IN ENVIRONMENTAL REPORTING: EXPLANATIONS FROM E7 COUNTRIES AND TÜRKİYE

Yıl 2024, Cilt: 26 Sayı: 1, 30 - 52, 31.03.2024

Destan Halit Akbulut Hilal Merve Alagöz

https://doi.org/10.31460/mbdd.1364777

Öz

The Science Based Targets Initiative (SBTi) aims to reduce greenhouse gas emissions by companies to combat climate change, with a focus on limiting global temperature rise. More than 4,000 companies worldwide have committed to reducing carbon emissions in line with the Paris Agreement. Our study examines the SBTi index in E7 countries, including Türkiye, looking at the participation of 553 companies in climate targets such as net-zero and Business Ambition 1.5. The analysis includes BIST companies, assessing their CDP scores and disclosure levels through various reports. This research provides insights into the regional distribution and progress of companies in meeting climate targets.

Anahtar Kelimeler

Climate Change Sustainability Reporting Science-Based Target

Kaynakça

  • Akçansa Cement Industry and Trade Inc. (2022). Integrated activity report. Retrieved August 5, 2023, from https://www.akcansa.com.tr/docs/2022-entegre-faaliyet-raporu.pdf
  • Anadolu Isuzu Automotive Industry and Trade Inc. (2022). Activity report. Retrieved August 6, 2023, from https://www.anadoluisuzu.com.tr/_docs/31_December_2022_Activity_Report.pdf
  • Arçelik Inc. (2022). Activity report. Retrieved August 6, 2023, from https://www.arcelikglobal.com/media/7260/arcelik_fr_22_tr.pdf
  • Arçelik Inc. (2022). Sustainability report executive summary. Retrieved August 6, 2023, from https://www.arcelikglobal.com/media/7388/arcelik_22_sustainability_report_executive_summary.pdf
  • Aydem Renewable Energy Inc. (2022). Sustainability report. Retrieved August 5, 2023, from https://www.aydemyenilenebilir.com.tr/investorrelations/reports-and-presentations/2/sustainability-reports-
  • Aydem Renewable Energy Inc. (2022). Activity report. Retrieved August 5, 2023, from https://www.aydemyenilenebilir.com.tr/investorrelations/activity-reports
  • Bendig, D., Wagner, A., & Lau, K. (2023). Does it pay to be science-based green? The impact of science-based emission-reduction targets on corporate financial performance. Journal of Industrial Ecology, 27(1), 125-140.
  • Bjørn, A., Bey, N., Georg, S., Røpke, I., & Hauschild, M. Z. (2017). Is Earth recognized as a finite system in corporate responsibility reporting? Journal of Cleaner Production, 163, 106-117.
  • Brisa Bridgestone Sabancı Tire Manufacturing and Trading Inc. (2022). Brisa sustainability report. Retrieved July 15, 2023, from https://www.brisa.com.tr/investor-relations/esg/sustainability-reports/
  • Brisa Bridgestone Sabancı Tire Manufacturing and Trading Inc. (2022). Brisa activity report. Retrieved July 15, 2023, from https://www.brisa.com.tr/investor-relations/presentations-and-reports/activity-reports/
  • CDP. (n.d.). CDP scores explained. Retrieved July 15, 2023, from https://www.cdp.net/en/scores/cdp-scores-explained
  • CDP. (n.d.). Companies scores. Retrieved July 15, 2023, from https://www.cdp.net/en/companies/companies-scores
  • Çimsa Cement Industry and Trade Inc. (n.d.). Combating climate change. Retrieved July 5, 2023, from https://cimsa.com.tr/sustainability/climate-change-combat/
  • Ford Automotive Industry Inc. (2022). Activity report. Retrieved July 7, 2023, from https://www.fordotosan.com.tr/en/investors/financial-reports/activity-reports
  • Ford Automotive Industry Inc. (2022). Sustainability report (2022). Retrieved July 7, 2023, from https://www.fordotosan.com.tr/en/sustainability/sustainability-reports
  • Gibassier, D., Michelon, G., & Cartel, M. (2020). The future of carbon accounting research: "We’ve pissed mother nature off, big time". Sustainability Accounting, Management and Policy Journal, 11(3), 477-485.
  • Giesekam, J., Norman, J., Garvey, A., & Betts-Davies, S. (2021). Science-based targets: On target? Sustainability, 13(4), 1657.
  • Grabs, J., & Garrett, R. D. (2023). Goal-based private sustainability governance and its paradoxes in the Indonesian palm oil sector. Journal of Business Ethics, 1-41.
  • Immink, H., Louw, R., Garlick, A., Vosper, S., & Brent, A. (2021). Country-specific low carbon commitments versus equitable and practical company-specific decarbonisation targets. Environment, Development and Sustainability, 1-21.
  • Klimasan Inc. (2022). Activity report. Retrieved October 15, 2023, from https://www.klimasan.com.tr/uploads/2023/1/Activity_Report_31_12_2022.pdf
  • Kordsa Technical Textiles Inc. (2022). Kordsa activity report. Retrieved October 15, 2023, from https://www.kordsa.com/en/investor-relations/annual-report-list/activity-reports/412/0/0
  • Kuo, L., & Chang, B. G. (2021). Ambitious corporate climate action: Impacts of science-based target and internal carbon pricing on carbon management reputation—evidence from Japan. Sustainable Production and Consumption, 27, 1830-1840.
  • Maia, R. G. T., & Garcia, K. C. (2023). What they say, what they do, and how they do it: An evaluation of the energy transition and GHG emissions of electricity companies. Energy Policy, 174, 113462.
  • Mavi Clothing Industry and Trade Inc. (2022). Mavi activity report. Retrieved September 5, 2023, from https://www.mavicompany.com/i/assets/documents/2023/MAVI_ACTIVITY_REPORT_2022.pdf
  • Migros Trade Inc. (2022). Migros integrated activity report. Retrieved September 5, 2023, from https://www.migroskurumsal.com/sustainability/reports
  • Moshrefi, S., Kara, S., & Hauschild, M. (2022). A framework for future-oriented environmental impact assessment of companies considering Science-Based Targets. Journal of Cleaner Production, 373, 133719.
  • Oyak Cement Factories Inc. (2022). Integrated report. Retrieved July 7, 2023, from https://assets.oyakcimento.com/contents/pdf/2023190/83411688991424837420.pdf
  • Oyak Cement Factories Inc. (2022). Activity report. Retrieved July 7, 2023, from https://assets.oyakcimento.com/contents/pdf/202365/16782179602671119801678219224553316.pdf
  • Popescu, I. S., Hitaj, C., & Benetto, E. (2021). Measuring the sustainability of investment funds: A critical review of methods and frameworks in sustainable finance. Journal of Cleaner Production, 314, 128016.
  • Rekker, S. A., Humphrey, J. E., & O’Brien, K. R. (2021). Do sustainability rating schemes capture climate goals? Business & Society, 60(1), 125-160.
  • Sasa Polyester Industry Inc. (2022). Sasa activity report. Retrieved July 15, 2023, from https://www.sasa.com.tr/investor-relations/investor-relations/reports/board-of-directors-activity-reports
  • Sasa Polyester Industry Inc. (2022). Sasa sustainability report. Retrieved September 5, 2023, from https://www.sasa.com.tr/sustainability/reports
  • Science-Based Targets Initiative. (2021). Annual progress report. Retrieved July 10, 2023, from https://sciencebasedtargets.org/resources/files/SBTiProgressReport2021.pdf
  • Science-Based Targets. (2022). Business ambition for 1.5°C. Retrieved July 11, 2023, from https://sciencebasedtargets.org/business-ambition-for-1-5c
  • Science-Based Targets. (2023). Companies taking action. Retrieved July 10, 2023, from https://sciencebasedtargets.org/companies-taking-action
  • Sultanoğlu, B., & Özerhan, Y. (2020). Climate change reporting: Voluntary Carbon Transparency Project (CDP) disclosures of companies in Turkey. Journal of Accounting Science World, 22(Special Issue), 176–194.
  • Thaker, J. (2020). Corporate communication about climate science: A comparative analysis of top corporations in New Zealand, Australia, and the Global Fortune 500. Journal of Communication Management, 24(3), 245-264.
  • Tofaş Inc. (2022). Activity report. Retrieved October 15, 2023, from https://tofas.com.tr/InvestorRelations/ActivityReports/Documents/TOFAS_2022.pdf
  • Tuhkanen, H., & Vulturius, G. (2022). Are green bonds funding the transition? Investigating the link between companies’ climate targets and green debt financing. Journal of Sustainable Finance & Investment, 12(4), 1194-1216.
  • Turkcell Communication Services Inc. (2022). Turkcell integrated activity report. Retrieved October 15, 2023, from https://www.turkcell.com.tr/en/about-us/investor-relations/activity-report
  • Türk Tractor and Agricultural Machinery Inc. (2022). Sustainability report. Retrieved October 15, 2023, from https://www.turktraktor.com.tr/sustainability-reports/sustainability-reports
  • Türk Tractor and Agricultural Machinery Inc. (2022). Activity report. Retrieved October 15, 2023, from https://www.turktraktor.com.tr/investor-relations
  • Vestel White Goods Industry and Trade Inc. (2022). Activity report. Retrieved October 16, 2023, from http://vesbe.vestelinvestorrelations.com/financial-information/annual-activity-reports.aspx
  • Vulturius, G., Maltais, A., & Forsbacka, K. (2022). Sustainability-linked bonds—their potential to promote issuers’ transition to net-zero emissions and future research directions. Journal of Sustainable Finance & Investment, 1-12.
  • Zorlu Energy (2022). Integrated activity report. Retrieved August 5, 2023, from https://www.zorluenerji.com.tr/uploads/pdf/pdflist/2022.pdf
Toplam 45 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Destan Halit Akbulut 0000-0002-0705-9553

Hilal Merve Alagöz 0000-0002-2623-1638

Erken Görünüm Tarihi 25 Mart 2024
Yayımlanma Tarihi 31 Mart 2024
Gönderilme Tarihi 27 Eylül 2023
Yayımlandığı Sayı Yıl 2024 Cilt: 26 Sayı: 1

Kaynak Göster

APA Akbulut, D. H., & Alagöz, H. M. (2024). SCIENCE BASED TARGETS IN ENVIRONMENTAL REPORTING: EXPLANATIONS FROM E7 COUNTRIES AND TÜRKİYE. Muhasebe Bilim Dünyası Dergisi, 26(1), 30-52. https://doi.org/10.31460/mbdd.1364777
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