Yeşil Sukuk ve Türkiye’de Uygulanabilirliği

Öz Yeşil sukuk henüz niş bir enstrüman olarak son yıllarda dikkatleri üzerine çekmiştir. Özellikle son birkaç yılda yeşil sukuk ihraçları artmaya başlamıştır. Yeşil sukukun ihraç edilmesinin temelinde sunduğu birçok avantaj yatmaktadır. Yeşil sukukun avantajlarını fark eden birçok ülke yeşil sukuka yönelik yasal ve vergisel düzenlemelere gitmiştir. Türkiye’de yeşil sukuk ihracı ile fonlanabilecek birçok yeşil proje bulunmasına rağmen yeşil sukuka ilişkin yasal ve vergisel düzenlemeler henüz gündemde değildir. Bu durum Türkiye’de önemli bir problem teşkil etmektedir. Bu noktadan hareketle ele alınan çalışmanın amacı yeşil sukukun Türkiye’deki potansiyeline araştırmak ve atılması gereken adımlara yer vermektir. Bu amaca ulaşmak için çalışmada betimleyici bir dil kullanılarak dünyada yeşil sukuk piyasasına ilişkin genel bilgilere yer verilmiştir

Anahtar Kelimeler:

Sukuk, Yeşil Sukuk, Türkiye

PDF

___

Abdul Aziz, A. H. (2017a). Green Bond/Sukuk. https://www.rbf.gov.fj/getattachment/Left-Menu/Financial-Inclusion/Events/Workshop-on-Sustainable-Finance-Initiatives/Session-4-Green-Bonds-by-Ahmad-Hafiz-Abdul-Aziz-World-Bank-Group.pdf?lang=en-US (Erişim Tarihi:05.06.2018).
Abdul Aziz, A. H. (2017b). Green Sukuk/ Bond for Sustainable Development. http://www.iifm.net/sites/default/files/Session%204%20-%20Green%20Sukuk%2C%20Financing%20the%20Future%20-%20Ahmad%20Hafiz%20%28World%20Bank%29.pdf (Erişim Tarihi:05.06.2018).
Al Natoor, B. (2017). Why Green Sukuk Copuld be a Growth Drbver for Islamic Finance. https://medium.com/fitch-blog/why-green-sukuk-could-be-a-growth-driver-for-islamic-finance-d6881f592f5c (Erişim Tarihi:05.06.2018).
Alam, N., Duygun, M. andTurk Ariss, R. (2016). Green Sukuk: An Innovation in Islamic Capital Markets ( Edited by Andre Dorsman, Özgür Arslan-Ayaydın and Mehmet Baha Karan). Energy and Finance Sustainability in the Energy Industry (First Edition). Switzerland: Springer International Publishing,.167-185.
Ali, M. M. ve Abdullah, S. M. (2017). Green Sukuk: Present State and Future Outlook. http://www.iais.org.my/e/attach/2017/20NOV2017_GreenTech/presentations/Session3_Speaker3_MahbubiAli.pdf (Erişim Tarihi:05.06.2018).
Chew, E. (2014). Malaysia Green Sukuk Gets Khazanah Debut Boost: Islamic Finance. https://www.bloomberg.com/news/articles/2014-11-25/malaysia-green-sukuk-gets-khazanah-debut-boost-islamic-finance (Erişim Tarihi:06.06.2018).
Climate Bonds (2017). Green Sukuk. https://www.climatebonds.net/projects/facilitation/green-sukuk (Erişim Tarihi:07.06.2018).
Dunkley, E. (2018). Indonesia Issues World’s First Green Sukuk Bond. https://www.ft.com/content/e38ea51c-184c-11e8-9376-4a6390addb44 (Erişim Tarihi:03.06.2018).
G20 Green Finance Study Group (2016). Green Bonds: Country Experiences, Barriers and Options. http://unepinquiry.org/wp-content/uploads/2016/09/6_Green_Bonds_Country_Experiences_Barriers_and_Options.pdf (Erişim Tarihi:05.06.2018).
Hirtenstein, A. (2015). Islamic Bank May Support Green Sukuk for Renewables Projects. http://www.bloomberg.com/news/articles/2015-11-03/islamic-bank-may-support-green-sukuk-for-clean-energy-project (Erişim Tarihi:08.06.2018).
Invest in Turkey (2018a). Turkey’s Renewable Energy Market and Instrument Opportunities. http://www.invest.gov.tr/en-US/infocenter/publications/Documents/RENEWABLES.ENERGY.INDUSTRY.pdf(Erişim Tarihi:25.02.2019).
Invest in Turkey (2018b). Enerji ve Yenilenebilir Kaynaklar. http://www.invest.gov.tr/tr-TR/sectors/Pages/Energy.aspx(Erişim Tarihi:25.02.2019).,
Irvine, L. Grifferty, M. andCowman, A. (2014). Green Sukuk: The Race to Be First. https://www.islamicfinancenews.com/green-sukuk-the-race-to-be-first.html (Erişim Tarihi:07.06.2018).
Karagöl, E. T. ve Kavaz,İ. (2017). Dünyada ve Türkiye’deYenilenebilir Enerji. https://setav.org/assets/uploads/2017/04/YenilenebilirEnerji.pdf(Erişim Tarihi:25.02.2019).
Khazzam, E. R. (2015). How Islamic Finance Facilitates Green Investment. https://www.ifac.org/global-knowledge-gateway/islamic-finance/discussion/how-islamic-finance-facilitates-green-investment (Erişim Tarihi:01.06.2018).
Kidney, S. (2015). Green Sukuk: Hot Topic at the World Islamic Economic Forum-Malaysia. https://www.climatebonds.net/2015/11/green-sukuk-hot-topic-world-islamic-economic-forum-malaysia(Erişim Tarihi:10.06.2018).
McAughtry, L. (2015). The Grass is Always Greener? Environmental Sukuk Take The Stage. http://islamicfinancenews.com/newsletter-issue/volume12issue11 (Erişim Tarihi:02.06.2018).
MIFC (2016). SRI & Green Sukuk: Challenges & Prospects. http://www.mifc.com/index.php?ch=28&pg=72&ac=162&bb=uploadpdf (Erişim Tarihi:05.06.2018).
Mohammed, N. (2014). The Sukuk Financing Model for Green Projects. https://www.sukuk.com/article/sukuk-financing-model-green-projects-2202/ (Erişim Tarihi:08.06.2018).
PWC (2016). Developing Renewable Energy Projects A Guide to Achieving Success in MENA. Fourth Edition. https://www.pwc.com/m1/en/publications/documents/eversheds-pwc-developing-renewable-energy-projects-4th-edition.pdf (Erişim Tarihi:08.06.2018).
PWC (2017).Capital Projects and Infrastructure Spending in Turkey January 2017 Outlook to 2023. https: //www.pwc.com.tr/tr/advisory/capital-project-and-infrastructure-spendingin-turkey-pwc.pdf (Erişim Tarihi: 27.08.2017).
Rado, G. (2018). Jan Market Blog:Strong start to 2018: GBs from Asia & Norway: Green Sukuk: Sovereigns & Certified Bonds to Start the Year. https://www.climatebonds.net/2018/02/jan-market-blog-strong-start-2018-gbs-asia-norway-green-sukuk-sovereigns-certified-bonds (Erişim Tarihi: 27.08.2017).
Reuters (2018). Islamic Development Bank Aims to Sell $1 bln Green Sukuk in 2018. https://www.reuters.com/article/sukuk-issue-idb/islamic-development-bank-aims-to-sell-1-bln-green-sukuk-in-2018-idUSL5N1QN4KP (Erişim Tarihi: 30.08.2017).
Securities Commission Malaysia (2017). Malaysia’s First Green Sukuk under SC’s Sustainable Responsible Investment Sukuk Framework. https://www.sc.com.my/post_archive/malaysias-first-green-sukuk-under-scs-sustainable-responsible-investment-sukuk-framework/ (Erişim Tarihi: 05.06.2017).
The Star (2018, 6 Şubat). CIMB expects sovereigns to ıssue green ıslamic bonds in 2018. https://www.thestar.com.my/business/business-news/2018/02/06/cimb-expects-sovereigns-to-issue-green-islamic-bonds-in-2018/ (Erişim Tarihi: 27.08.2017).
Vizcaino, B. (2018). Green, Islamic Investors Find Common Ground with Indonesian Sukuk. https://www.reuters.com/article/indonesia-sukuk-esg/green-islamic-investors-find-common-ground-with-indonesian-sukuk-idUSL8N1QK0SE (Erişim Tarihi: 28.08.2017).
World Bank (2017). Green Sukuk. http://www.worldbank.org/en/news/infographic/2017/09/19/malaysia-green-sukuk (Erişim Tarihi: 25.08.2017).
Zain, N. R. M. Abideen, A. andAli, E. R. A. E. (2017). Innovations of Sukuk in Global Finance Market: Some Considerations. The 5th Asean International Conference on Islamic Finance, 13-14 December 2017, Jerudong, Brunei Darussalam. Brunei Darussalam. UNISSA Press