Kapsam 1 Ve Kapsam 2 Sera Gazı Emisyonları Ölçümlemesinin IFRS S2 Kapsamında Değerlendirilmesi

Yıl 2024, Cilt: 3 Sayı: 1, 136 - 154, 22.07.2024

Banu Dincer

https://doi.org/10.58654/jebi.1478784

Öz

Uluslararası Sürdürülebilirlik Standartları Kurulu'nu (ISSB-International Sustainability Standards Board) 2023 yılında IFRS S1 Sürdürülebilirlik ile İlgili Finansal Bilgilerin Açıklanmasına İlişkin Genel Hükümler (IFRS S1General Requirements for Disclosure of Sustainability-related Financial Information ) ve IFRS S2 İklim ile İlgili Açıklamalar (IFRS S2 Climate-related Disclosures) olmak üzere iki sürdürülebilirlik raporlama standardını yayınlamış ve ülkemiz ve diğer birçok ülkede 2024 yılı itibariyle uygulanmaya başlanmıştır. Halihazırda bu yeni standartlar karşısında işletmeler bilgi sahibi olma ve geçiş sürecini etkin bir şeklide yönetmeye çalışmaktadırlar. Özellikle sera gazı emisyonlarının hesaplanması ve IFRS S2 ile uyumu önem arz eden konulardandır. Bu makalede sera gazı emisyonlarından Kapsam 1 ve Kapsam 2 ele alınmakta ve IFRS S2 çerçevesinde değerlendirilmektedir.

Anahtar Kelimeler

Sürdürülebilirlik raporlaması, sera gazı emisyonu, IFRS S2, IFRS S2

ASSESSMENT OF GREENHOUSE GAS EMISSIONS MEASUREMENT WITHIN SCOPE 1 AND SCOPE 2 IN ACCORDANCE WITH IFRS S2

Öz

The International Sustainability Standards Board (ISSB) issued two sustainability reporting standards in 2023: the General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and Climate-related Disclosures (IFRS S2). These standards have been implemented in our country and many others as of 2024. Currently, businesses are striving to become knowledgeable about these new standards and manage the transition process effectively. Calculating greenhouse gas emissions and ensuring compliance with IFRS S2 is particularly important. This article addresses Scope 1 and Scope 2 greenhouse gas emissions and evaluates them within the framework of IFRS S2.

Anahtar Kelimeler

Sustainability reporting, greenhouse gaz emission, IFRS S2

Kaynakça

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