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

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

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

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