SavedAdd your journal

Journals / International Journal of Arts and Social Studies / 2025 / Cilt: 8 Sayı: 15

THE LEGAL FRAMEWORK AND PROFESSİONAL PRACTİCE DİMENSİON OF CARBON ACCOUNTİNG İN TURKEY

KARBON MUHASEBESİNİN TÜRKİYE’DEKİ YASAL ÇERÇEVESİ VE MESLEKİ UYGULAMA BOYUTU1

Halil Ekici0009-0000-3121-3760
Pages
171–188
Publication Date
2025-12-31
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Based on the findings, the study seeks to offer professional and policy-level recommendations for incorporating carbon accounting into the scope of the accounting profession.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Climate change, whose effects are increasingly felt on a global scale, has made the measurement, reporting, and management of carbon emissions more critical than ever.
📊
Key Findings & Data:In this context, carbon accounting practices have emerged as important tools for businesses to monitor, evaluate, and transparently report their environmental sustainability performance.
💡
Conclusion & Impact:Based on the findings, the study seeks to offer professional and policy-level recommendations for incorporating carbon accounting into the scope of the accounting profession.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Karbon Muhasebesi · Muhasebe Mesleği · 3568 Sayılı Kanun

Abstract

Climate change, whose effects are increasingly felt on a global scale, has made the measurement, reporting, and management of carbon emissions more critical than ever. In this context, carbon accounting practices have emerged as important tools for businesses to monitor, evaluate, and transparently report their environmental sustainability performance. However, in Türkiye, the legal infrastructure related to carbon accounting remains largely underdeveloped, and the relationship between these practices and the accounting profession has not yet been clearly defined. This study aims to evaluate carbon accounting practices within the framework of Law No. 3568 on Certified Public Accountancy and Sworn-in Certified Public Accountancy in Türkiye, and to comparatively analyze national regulations in light of international standards.As a method, a literature-based review was conducted by compiling relevant accounting legislation and recent academic studies. Within this scope, the current legal and institutional framework in Türkiye was examined, and structural deficiencies and regulatory gaps were identified. Based on the findings, the study seeks to offer professional and policy-level recommendations for incorporating carbon accounting into the scope of the accounting profession.

Özet

Küresel ölçekte etkilerini giderek daha fazla hissettiren iklim değişikliği, karbon emisyonlarının ölçülmesi, raporlanması ve yönetilmesini giderek daha kritik hale getirmiştir. Bu bağlamda karbon muhasebesi uygulamaları, işletmelerin çevresel sürdürülebilirlik performanslarını izlemeleri, değerlendirmeleri ve bu performansı şeffaf biçimde raporlamaları açısından önemli araçlar olarak öne çıkmaktadır. Ancak Türkiye’de karbon muhasebesine ilişkin yasal altyapı büyük ölçüde gelişmemiş olup, bu uygulamaların muhasebe mesleğiyle ilişkisi henüz net bir şekilde tanımlanmamıştır. Bu çalışma, karbon muhasebesi uygulamalarını Türkiye'de 3568 sayılı Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu çerçevesinde mesleki sorumluluklar bağlamında değerlendirmeyi ve ulusal düzenlemeleri uluslararası standartlarla karşılaştırmalı olarak analiz etmeyi amaçlamaktadır. Yöntem olarak, ilgili muhasebe mevzuatları ile akademik literatürdeki güncel çalışmalar esas alınarak bir derleme çalışması gerçekleştirilmiştir. Bu doğrultuda, Türkiye’deki mevcut yasal ve kurumsal çerçeve analiz edilmiş; yapısal eksiklikler ve düzenleme boşlukları ortaya konmaya çalışılmıştır. Elde edilen bulgular ışığında, karbon muhasebesinin muhasebe mesleği kapsamına alınmasına yönelik mesleki ve politik düzeyde öneriler sunulmaya çalışılmıştır.

🔖

Cite This Article

Ekici, H. (2025). THE LEGAL FRAMEWORK AND PROFESSİONAL PRACTİCE DİMENSİON OF CARBON ACCOUNTİNG İN TURKEY. International Journal of Arts and Social Studies, Cilt: 8 Sayı: 15, 171–188. https://ajindex.com/articles/1493589

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (49)

  1. Acar, M. (2023). Karbon muhasebesinin denetimi ve yasal altyapı sorunları. Sürdürülebilirlik ve Denetim Dergisi, 8(2), 112–130.
  2. Acar, M., & Güler, H. (2023). Türkiye’de sürdürülebilirlik raporlamasının muhasebe mesleği üzerindeki etkileri. Muhasebe ve Finans Dergisi, 55(1), 45–62.
  3. Ascui, F., & Lovell, H. (2011). As frames collide: Making sense of carbon accounting. Accounting, Auditing & Accountability Journal, 24(8), 978–999. https://doi.org/10.1108/09513571111184724
  4. Brammer, S., Pavelin, S., & Porter, L. (2022). Climate change disclosure in Europe: A review of policy and practice. Accounting and Business Research, 52(1), 45–67.
  5. Burritt, R. L., & Schaltegger, S. (2010a). Carbon accounting: A window dressing or the way forward for business decision making? Journal of Cleaner Production, 18(15), 1537–1546. https://doi.org/10.1016/j.jclepro.2010.07.014
  6. Burritt, R. L., & Schaltegger, S. (2010b). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
  7. Climate Disclosure Standards Board. (2021). The role of carbon accounting in climate-related financial disclosure. https://www.cdsb.net/carbon-accounting
  8. Çevre, Şehircilik ve İklim Değişikliği Bakanlığı. (2025, 9 Temmuz). 7552 sayılı İklim Kanunu. Resmî Gazete (Sayı: 32571). https://www.resmigazete.gov.tr
  9. Delmas, M. A., & Montes-Sancho, M. J. (2011). An institutional perspective on the diffusion of international management system standards: The case of ISO 14001. Business Ethics Quarterly, 21(1), 103–132. https://doi.org/10.5840/beq20112114
  10. Deloitte Türkiye. (2023). Sürdürülebilirlik raporlaması rehberi. Deloitte. https://www2.deloitte.com/tr/tr.html Demir, A., & Aydın, F. (2022). Türkiye’de karbon muhasebesinin yasal statüsü. Muhasebe ve Finans Dergisi, 79(2), 45–62.
  11. Demir, B. (2021). Muhasebe mesleğinde çevresel raporlama ve yasal düzenlemeler. Uluslararası Sosyal Bilimler Dergisi, 13(2), 101–115.
  12. Demir, B., & Aydın, F. (2022). Türkiye’de karbon muhasebesinin yasal durumu ve meslek mensuplarının rolü. Muhasebe ve Hukuk Araştırmaları Dergisi, 14(1), 55–70.
  13. Department for Business, Energy & Industrial Strategy. (2021). Mandatory climate-related financial disclosures by publicly quoted companies, large private companies, and LLPs (Consultation Outcome). GOV.UK. https://www.gov.uk/government/consultations/mandatory-climate-related-financial-disclosures-by-publicly-quoted-companies-large-private-companies-and-llps
  14. Downar, B., Ernstberger, J., Reichelstein, S., Schwenen, S., & Zaklan, A. (2021). The impact of carbon disclosure mandates on emissions and financial operating performance. Review of Accounting Studies, 26, 1137–1175. https://doi.org/10.1007/s11142-021-09617-7
  15. Eccles, R. G., & Krzus, M. P. (2018). The Nordic model: An analysis of leading practices in ESG disclosure. Nordic Journal of Business.
  16. EFRAG. (2023). European Sustainability Reporting Standards (ESRS). https://www.efrag.org
  17. Ekol Çevre. (2025, 26 Mayıs). Karbon ayak izi ne zaman zorunlu hale gelecek? Ekol Çevre. https://www.ekolcevre.com/blog/karbon-ayak-izi-ne-zaman-zorunlu-hale-gelecek
  18. Ellerman, A. D., Convery, F. J., & de Perthuis, C. (2010). Pricing carbon: The European Union emissions trading scheme. Cambridge University Press.
  19. European Commission. (2023). Corporate Sustainability Reporting Directive (CSRD). https://ec.europa.eu
  20. Financial Times. (2025). The business case for the planet. Financial Times. https://www.ft.com/content/1509adce-6733-41b2-9431-7e7de70f0bc4
  21. Gide Loyrette Nouel. (2025). The Turkish Climate Law paving way for national ETS. Gide Loyrette Nouel. https://www.gide.com/en/news-insights/the-turkish-climate-law-paving-way-national-ets
  22. Green Reporting. (2025, Mayıs). What does the new Turkish Climate Law mean for CBAM and business? Green Reporting. https://www.greenreporting.eu/en/What-does-the-new-Turkish-climate-law-mean-for-CBAM-and-business/
  23. Greenhouse Gas Protocol. (2015). A corporate accounting and reporting standard. WRI & WBCSD. https://ghgprotocol.org
  24. Grewal, J., Serafeim, G., & Yoon, A. (2024). ESG disclosure and firm performance: Evidence from EU CSRD. Journal of Business Ethics. https://doi.org/10.1007/s10551-024-05432-7
  25. Gümüş, S. (2018). Türkiye’de muhasebe mesleğinin yasal altyapısı. Hukuk ve Ekonomi Araştırmaları Dergisi, 9(3), 123–138.
  26. Hahn, R., Pinkse, J., Preuss, L., & Figge, F. (2015). Tensions in corporate sustainability. Journal of Business Ethics, 127(2), 297–316. https://doi.org/10.1007/s10551-014-2047
  27. ICAEW. (2022). Sustainability and the accountancy profession. https://www.icaew.com
  28. IFAC. (2021). The accountancy profession and climate change. https://www.ifac.org
  29. IFAC. (2022). Carbon accounting: A call to action for the profession. https://www.ifac.org
  30. IFRS Foundation. (2023). IFRS S2 climate-related disclosures. https://www.ifrs.org
  31. International Carbon Action Partnership (ICAP). (2025). Turkey Emission Trading System. ICAP. https://icapcarbonaction.com/en/ets/turkish-emission-trading-system
  32. ISO. (2018). ISO 14064-1: Greenhouse gases. https://www.iso.org/standard/66453.html
  33. Kamu Gözetimi Kurumu. (2022). Sürdürülebilirlik raporlaması ve denetimi rehberi. https://kgk.gov.tr
  34. Kara, O., & Kaya, F. (2022). Bağımsız denetimde Yeminli Mali Müşavirlerin rolü ve sorumlulukları. Denetim ve Kontrol Dergisi, 15(4), 77–93.
  35. Kara, O., & Yılmaz, H. (2023). Muhasebe mesleğinde yeni alanlar: Karbon muhasebesinin yasal çerçevesi. Denetim ve Finans Dergisi, 16(1), 44–61.
  36. KPMG. (2022). The time has come: The KPMG survey of sustainability reporting. https://home.kpmg
  37. Krueger, P., Sautner, Z., & Starks, L. T. (2020). Climate risks for institutional investors. Review of Financial Studies, 33(3), 1067–1111. https://doi.org/10.1093/rfs/hhz137
  38. Özkan, M. (2020). Dünden bugüne belirsiz dünyada muhasebe. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (18), 135-179. Porter, M. E., & Kramer, M. R. (2011). Creating shared value. Harvard Business Review, 89(1–2), 62–77.
  39. PwC Türkiye. (2022). Türkiye'de sürdürülebilirlik ve karbon raporlaması uygulamaları. https://www.pwc.com.tr
  40. Schaltegger, S., & Burritt, R. (2018). Contemporary environmental accounting. Greenleaf Publishing.
  41. Schaltegger, S., & Csutora, M. (2012). Carbon accounting for sustainability. Journal of Cleaner Production, 36, 1–16. https://doi.org/10.1016/j.jclepro.2012.06.024
  42. Schaltegger, S., & Zvezdov, D. (2015). Gatekeepers of sustainability information: Exploring the roles of accountants çalışması, Journal of Accounting & Organizational Change dergisinin 11(3), 333–361 sayılı sayısında yayımlanmıştır ve DOI’si 10.1108/JAOC-10-2013-0083’tür.
  43. Simnett, R., & Huggins, A. L. (2015). Assurance on greenhouse gas statements. Accounting, Auditing & Accountability Journal, 28(5), 681–714. https://doi.org/10.1108/AAAJ-04-2014-1650
  44. Stechemesser, K., & Guenther, E. (2012). Carbon accounting: A systematic literature review. Journal of Cleaner Production, 36, 17–38. https://doi.org/10.1016/j.jclepro.2012.02.021
  45. T.C. Resmî Gazete. (1989). 3568 sayılı Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu. https://www.resmigazete.gov.tr
  46. Task Force on Climate-related Financial Disclosures. (2021). 2021 status report. https://www.fsb-tcfd.org
  47. Turkish Law Blog. (2025, 14 Ağustos). Carbon credits under Türkiye’s new Climate Law: A legal and commercial turning point. Turkish Law Blog. https://turkishlawblog.com/insights/detail/carbon-credits-under-turkiyes-new-climate-law-a-legal-and-commercial-turning-point
  48. U.S. Securities and Exchange Commission. (SEC) (2022). Proposed rule: The enhancement and standardization of climate-related disclosures for investors (Release Nos. 33-11042; 34-94478; File No. S7-10-22). https://www.sec.gov/files/rules/proposed/2022/33-11042.pdf
  49. World Resources Institute & World Business Council for Sustainable Development. (2011). Greenhouse Gas Protocol: Corporate Standard. https://ghgprotocol.org/corporate-standard