Karbon Muhasebesi Ve Karbon Maliyetlerinin İncelenmesi
Yayıncı:
13. International Balkan and Near Eastern Congress Series on Economics, Business and Management-Tekirdağ-Fall / TURKEY
Özet (AI):
Karbon salınımlarının neden olduğu küresel ısınma ile ekosistemde telafisi mümkün olmayan büyük değişiklikler meydana gelmekte ve bu değişiklikleri önleme ve olumsuz etkilerden korunma maliyetlerinin ise oldukça yüksek olduğu dikkat çekmektedir. İşletmelerin ilgili maliyetlerini sağlıklı bir şekilde kaydederek raporlayabilmesi sürecinde muhasebe sistemi içerisinde yeni bir alan olan karbon muhasebesi hayata geçmiştir. Bu çalışmanın temel amacı, karbon muhasebesi, karbon piyasaları ve karbon salınımının çeşitli maliyetlerini çeşitli teoriler ışığında ele almaktır. Karbon muhasebesi; genel itibariyle bir kurumun faaliyetlerine ilişkin ayrıntılı verilerin toplanması, karbon salınımının hesaplanması ve salınım faktörlerini dikkate alarak ilgili değerin karbondioksit eşdeğerine dönüştürülmesi sürecidir. Karbon salınımlarını önlemek ve kontrol altına almak amacıyla 2005 yılında Kyoto Protokolü hayata geçirilmiş ve karbon piyasaları oluşturulmuştur. Karbon piyasalarında her ülkenin belirli bir kotada karbon salım hakkı bulunmakta ve ilgili sınır aşıldığında olumsuz dışsallıkları bertaraf edebilmek için karşılaşacağı ekstra vergi ve ceza uygulamaları bulunmaktadır. Karbon piyasaları ile ülkeler arasında çevresel anlamda iş birliği artmakta, emisyon alım satım işlemleri yapılmakta, karşılıklı ticari ilişkiler gelişmekte ve dolaylı olarak az gelişmiş ve gelişmekte olan ülkelerin kalkınmasına katkı sağlanmaktadır. Karbon piyasalarının hacmi her geçen gün artmakla birlikte 2020 yılında 3,1 milyar dolara ulaşacağı tahmin edilmektedir. Karbon salınımının yol açtığı ekonomik maliyetlere ek olarak sosyal maliyetlerden de bahsetmek mümkündür. Karbon salınımlarının sosyal maliyeti bireylerin zorunlu olarak katlandığı, bedelini ödediği işletme ve işlem büyüklüğüne bakılmaksızın karbon salınımı yapan işletmelerin üretim, ulaştırma vb. işlemleri sonucunda ortaya çıkan parasal değer olarak ifade edilmektedir. Sağlık sorunları, çevre kirliliği, kuraklık veya aşırı yağışların neden olduğu maddi kayıplar gibi bireyleri olumsuz etkileyen sosyal maliyetler ile ilgili yapılan çalışmalar sonucunda atmosfere bırakılan bir ton karbonun neden olduğu küresel ısınmayı önlemek ve iklim değişikliğinin önüne geçmek için yapılması gereken harcamanın yaklaşık 43 dolar olduğu belirtilmiştir. Abstract: Global warming caused by carbon emissions causes significant changes in the ecosystem that cannot be compensated, and it is remarkable that the costs of preventing these changes and avoiding adverse effects are quite high. Carbon accounting, which is a new field in accounting system, has been applied in the process of recording and reporting the related costs in an appropriate way. The purpose of this study is to address the various costs of carbon accounting, carbon markets and carbon emissions in the light of various theories. Carbon accounting is the process of collecting detailed data on an organization's activities, calculating carbon emissions, and converting the value into a carbon dioxide equivalent, taking into account the emission factors. To prevent and control carbon emissions, the Kyoto Protocol was implemented in 2005 and carbon markets were established. In the carbon markets, each country has the right to release carbon to a certain quota and has extra taxes and penalties to avoid negative externalities when the limit is exceeded. Environmental cooperation between carbon markets and countries is increasing, emissions trading transactions are taking place, mutual trade relations are developing and indirectly contributing to the development of underdeveloped and developing countries. Although the volume of carbon markets is increasing day by day, it is estimated that it will reach 3.1 billion dollars by 2020. In addition to the economic costs caused by carbon emissions, social costs are also important part of the total costs. The social cost of carbon emissions is the production, transport, etc. of enterprises that is expressed as monetary value that make carbon emissions irrespective of the size of the enterprises and the extent to which individuals have to pay and pay the price. As a result of the studies on the social costs that affect individuals negatively, such as health problems, environmental pollution, drought or material losses caused by excessive rainfall, it is stated that the expenditure required to prevent global warming caused by a ton of carbon released to the atmosphere and to prevent climate change is approximately $ 43.
Carbon Accounting And Carbon Costs
Yayıncı:
13. International Balkan and Near Eastern Congress Series on Economics, Business and Management-Tekirdağ-Fall / TURKEY
The global warming caused by carbon emissions and the ecosystem are undergoing major changes that are unreparable, and the costs of preventing these changes and protecting them from adverse effects are quite high.The carbon accounting system, which is a new field within the accounting system, has been implemented in the process of being able to report the related costs of in a healthy way.The main objective of this study is to deal with the various costs of carbon accounting, carbon markets and carbon emissions in the light of various theories.Carbon accounting is the process of gathering detailed data on an organization’s activities, calculating carbon emissions and converting the relevant value into carbon dioxide equivalent taking into account the emissions factors.The Kyoto Protocol was implemented in 2005 in order to prevent and control carbon emissions and carbon markets were created.In the carbon markets, each country has the right to carbon emissions at a specific quota and there are additional taxes and penalties that they will encounter to eliminate negative externalities when they cross the corresponding border.The cooperation between the carbon markets and the countries is increasing in the environmental sense, emissions and sales processes are being carried out, mutual trade relations are contributing to the development of developing and indirectly less developed and developing countries.The volume of carbon markets is expected to rise every day, while it is estimated to reach $3.1 billion in 2020.In addition to the economic costs caused by carbon emissions, it is possible to talk about social costs.The social cost of carbon emissions is the production, transportation, etc. of enterprises that make carbon emissions regardless of the business and the size of the transaction they pay for, where individuals are compulsively paid.The financial value of the transactions is expressed as the result of the transactions.Studies on social costs that have a negative impact on individuals, such as health problems, environmental pollution, drought or excessive rainfall, indicate that the spending to prevent global warming caused by a ton of carbon left in the atmosphere and to prevent climate change is about $43.Abstract: Global warming caused by carbon emissions causes significant changes in the ecosystem that cannot be compensated, and it is remarkable that the costs of preventing these changes and avoiding adverse effects are quite high.carbon accounting, which is a new field in the accounting system, has been applied in the process of recording and reporting the related costs in an appropriate way.the purpose of this study is to address the various costs of carbon accounting, carbon markets and carbon emissions in the light of various theories.Carbon accounting is the process of collecting detailed data on an organization’s activities, calculating carbon emissions, and converting the value into a carbon dioxide equivalent, taking into account the emission factors.to prevent and control carbon emissions, the Kyoto protocol was implemented in 2005 and carbon markets were established.in the carbon markets, each country has the right to release carbon to a certain quota and has extra taxes and penalties to avoid negative externalities when the limit is exceeded.environmental cooperation between carbon markets and countries is increasing, emissions trading transactions are taking place, mutual trade relations are developing and indirectly contributing to the development of underdeveloped and developing countries.Although the volume of carbon markets is increasing day by day, it is estimated that it will reach $3.1 billion by 2020. in addition to the economic costs caused by carbon emissions, social costs are also an important part of the total costs.The social cost of carbon emissions is the production, transport, etc.of enterprises that is expressed as monetary value that make carbon emissions regardless of the size of the enterprises and the extent to which individuals have to pay and pay the price.as a result of the studies on the social costs that affect individuals negatively, such as health problems, environmental pollution, drought or material losses caused by excessive rainfall, it is stated that the expenditure required to prevent global warming caused by a ton of carbon released to the atmosphere and to prevent climate change is approximately $ 43.
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