Yıl 2020, Cilt: 7 Sayı : 1 Sayfalar 44 - 53 2020-03-30
AN EXAMINATION OF ASSURANCE PRACTICES ON TURKISH COMPANIES’ GREENHOUSE GAS EMISSIONS DISCLOSURES
Halil Emre AKBAS,Seda CANIKLI,Semih YILMAZER,Bertac Sakir SAHIN
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Öz Purpose- The aim of this study is to examine the status of assuring practices of GHG disclosures of Turkish companies, using the data available from the Carbon Disclosure Project (CDP) Turkey surveys for the period of 2015-2017. More specifically, it is aimed to determine the number of companies that assured their GHG emission disclosures, the scope of assurance, the types of assurance providers, the assurance level and the standards employed for the assurance of GHG disclosures. Methodology- The sample of the study is obtained from the CDP Database. In this study, we selected Turkish companies that answered the CDP questionnaire between the years of 2015 and 2017. Findings- The number of the total submitted CDP reports and the assured reports have an upward trend during the sample period. Nevertheless, it is observed that the number of reports having assurance services increased rapidly in those years. This shows that verified information has been more demanded by stakeholders. Conclusion- The increasing trend in the number of companies assuring their GHG disclosures presents opportunities for audit firms and other assurance service providers.

Anahtar Kelimeler

GHG, assurance, carbon disclosure, climate change, verification
Bastianoni, S., Marchi, M., Caro, D., Casprini, P., & Pulselli, F. M. (2014). The connection between 2006 IPCC GHG inventory methodology and ISO 14064-1 certification standard–A reference point for the environmental policies at sub-national scale. Environmental Science & Policy, 44, 97-107.
Birincil Dil en
Konular İşletme, İşletme Finans
Yayımlanma Tarihi 30 Mart 2020
Bölüm Articles
Yazarlar Orcid : 0000-0001-8923-5700Yazar: Halil Emre AKBAS (Sorumlu Yazar)Kurum: Yildiz Technical UniversityÜlke: Turkey

Orcid : 0000-0001-7523-5822Yazar: Seda CANIKLI Kurum: Yildiz Technical UniversityÜlke: Turkey

Orcid : 0000-0003-3600-3732Yazar: Semih YILMAZER Kurum: Yildiz Technical UniversityÜlke: Turkey

Orcid : 0000-0003-0414-5402Yazar: Bertac Sakir SAHIN Kurum: Yildiz Technical UniversityÜlke: Turkey

Tarihler

Yayımlanma Tarihi : 30 Mart 2020


Makalenin Yazarları
Halil Emre AKBAS
Seda CANIKLI
Semih YILMAZER
Bertac Sakir SAHIN