Sürdürülebilir Kalkınma Amaçlarına Ulaşılmasında Çevre Denetimlerinin Rolü

Yıl 2023, Sayı: 131, 543 - 570, 29.01.2024

Süleyman Dikmen

https://doi.org/10.52836/sayistay.1390111

Öz

Sürdürülebilir Kalkınma Amaçları (SKA’lar), dünyanın karşı karşıya kaldığı çevresel, ekonomik ve sosyal sorunlarla mücadele edilmesine yardımcı olmak üzere Birleşmiş Milletler (BM) tarafından 2015 yılında kabul edilen amaç ve hedeflerden oluşmaktadır. Yüksek denetim kurumları (YDK’lar), sürdürülebilir kalkınma için etkili, hesap verebilir, şeffaf, etkin ve kapsayıcı kurumların merkezinde yer almakta olup bireysel yetki ve görevleri çerçevesinde SKA’ları takip eder ve gözden geçirirler. Sürdürülebilir kalkınmanın
öneminin artması ile YDK’lar, çevreye ve çevre politikasına karşı rol ve sorumluluklarının farkına varmış ve çevre denetimi, YDK’ların denetim faaliyetlerinin önemli bir parçası haline dönüşmüştür. Çalışma YDK’ların çevre denetimini SKA’lar çerçevesinde ele almayı amaçlamakta olup çevre denetiminin SKA’lara nasıl katkıda bulunabileceğini incelemektedir. Bu kapsamda sürdürülebilir kalkınma ve YDK’lar arasındaki ilişkiye ilişkin literatürden, Çevre Denetimi Çalışma Grubu (Working Group of Environmental Auditing - WGEA) tarafından yayımlanan anket bulgularından ve YDK’ların denetim raporlarından yararlanarak konuya ilişkin yeni değerlendirmelerde bulunulmuştur. Çalışmada çevre denetiminin SKA’lara ulaşılmasına olumlu katkı yapabileceği, YDK’ların gözetim işlevlerini kullanarak SKA’ların uygulanması konusunda mali kaynakların etkin, etkili ve şeffaf harcanmasını teşvik edebileceği ve bu anlamda hükümetleri sorumlu tutabileceği ve
bağımsız bilgiler sağlayabileceği belirlenmiştir.

Anahtar Kelimeler

Sürdürülebilir Kalkınma Amaçları (SKA’lar), Yüksek Denetim Kurumları (YDK’lar), Çevre Denetimi

Proje Numarası

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Kaynakça

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