Burcu İŞGÜDEN KILIÇ, Levent BİLGİLİ, Alper KILIÇ

3533

SALIM TİCARETİ SİSTEMİNİN TÜRK DENİZ TAŞIMACILIĞI VE FİNANSAL RAPORLAMA AÇISINDAN İNCELENMESİ

Deniz taşımacılığından elde edilen sera gazı (GHG) miktarı, toplam insan kaynaklı salımlar arasında çok düşük olmasına rağmen, nakliye ile ilgili hava kaynaklı salımların azaltılması, son yıllarda politika yapıcılar için önemli bir konu haline gelmiştir. Kyoto Protokolü'nün uygulamaya koyduğu Salım Ticareti Planı (ETS), ekonomik rekabet gücünü artırarak GHG'leri azaltmak için kullanılan bir salım üst sınırı ve ticareti sistemidir. ETS politikaları, deniz taşımacılığını içermeli ve karmaşıklığı için dikkate değer finansal araçların uygulanabilirliğini artırmak için finansal raporlama standartları çerçevesinde muhasebe yaklaşımları geliştirmelidir. Bu çalışmanın amacı, ETS politikalarının Türk denizcilik sektörüne uygulanabilirliğini ve ETS'nin finansal raporlama üzerindeki etkisini incelemektir. Literatüre dayalı kapsamlı bir gözden geçirme, uluslararası sektörler için uluslararası standartları göz önünde bulundurarak salım ticaretinin uygulanmasının gerekli olduğunu ve ulusal ekonomilerde baskı faktörlerini önlemek ve finansal raporlamada uluslararası uyumdan kaçınmamak için ulusal politikaları hazırlamak için önemli olduğunu göstermiştir.

RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS

Although the amount of greenhouse gases (GHGs) from maritimetransport is very low amongst total anthropogenic emissions, reducing shippingrelated airborne emissions has become an important topic for policy-makersduring last decades. Emission Trading Scheme (ETS), which is introduced byKyoto Protocol, is a cap & trade system used to reduce GHGs by promoting theeconomic competitiveness. ETS policies should include maritime transport andshould develop accounting approaches within the framework of financial reporting standards to increase the applicability of financial instruments notable fortheir complexity. The aim of this study is to examine the applicability of ETSpolicies to the Turkish maritime sector and the impact of ETS on financial reporting. A comprehensive review based on the literature has shown that it isnecessary to implement emission trading considering international standards forinternational sectors and it is important to prepare national policies accordinglyin order to avoid pressure factors in national economies and not to avoid international harmonization in financial reporting.
PDF

___

  • Aatola, P., Ollikainen, M., and Toppinen, A. (2013). Price Determination in the EU ETS Market: Theory and Econometric Analysis with Market Fundamentals. Energy Economics, 36, 380-395.
  • Agusdinata, D. B. (2013). System Design Framework for Equity/ Fairness among Actors. Procedia Computer Science, 16, 1122-1131.
  • Altınbay, A. and Golagan, M. (2016). Küresel Isınma Sorununa Muhasebecilerin Bakışı: Karbon Muhasebesi. İnsan ve Toplum Bilimleri Araştırmaları Dergisi, 5(7), 2106-2119.
  • Babiker, M. (2000). The Kyoto Protocol and Developing Countries. Energy Policy, 28(8), 525-536.
  • Bode, S. (2006). Abatement Costs vs. Compliance Costs in Multi-Period Emissions Trading – The Firms’ Perspective, in R. Antes, B. Hansjürgens, and P. Letmathe (Eds.), Emissions Trading and Business, pp. 11- 25. Heidelberg: Physica-Verlag.
  • Buhaug, Ø., Corbett, J. J., Endresen, Ø., Eyring, V., Faber, J., Hanayama, S., and Mjelde, A. (2009). Second IMO GHG Study 2009. International Maritime Organization (IMO) London, UK.
  • Çankaya, F. and Şeker, Y. (2013). Karbon Sertifikalarının Türkiye Muhasebe Standartlarına Göre Muhasebeleştirilmesi. Muhasebe Bilim Dünyası Dergisi, 15(4), 105-134.
  • Commission of the European Communities (2009). Strategic Goals and Recommendations for the EU’s Maritime Transport Policy Until 2018. Brussels.
  • Cook, A. (2009). Emission Rights: From Costless Activity to Market Operations, Accounting. Organizations and Society, 34, 456-468.
  • COS (2009). A Global Cap-and-Trade System to Reduce Carbon Emissions from International Shipping. The Chamber of Shipping, London.
  • Curtis, F. (2009). Peak Globalization: Climate Change, Oil Depletion and Global Trade. Ecological Economics, 69, 427-434.
  • Deac, M. (2013). A Case Study of the Accounting Models for the Participants in an Emissions Trading Scheme. ActaUniversitatisDanubius. Œconomica, 9(5), 40-49.
  • Dedes, E. K., Hudson, D. A., and Turnock, S. R. (2012). Assessing The Potential of Hybrid Energy Technology to Reduce Exhaust Emissions from Global Shipping. Energy Policy, 40, 204-218.
  • Dessens, O., Anger, A., Barker, T. and Pyle, J. (2014). Effects of decarbonising international shipping and aviation on climate mitigation and air pollution. Environmental Science & Policy, 44, 1-10.
  • Durgut, M. (2015). Karbon Ticaretinin Uluslararası Muhasebe Standartlarına Göre Muhasebeleştirilmesi. Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 3 (2), 23-40.
  • Egenhofer, C. (2007). The Making of the EU Emissions Trading Scheme: Status, Prospects and Implications for Business. European Management Journal, 25(6), 453-463.
  • Eguino, M. G. (2011). The Importance of the Design of Market-Based Instruments for CO2 Mitigation: An AGE Analysis for Spain. Ecological Economics,70, 2292-2302.
  • Ernst and Young (2009). Accounting for Emission Reductions and Other Incentive Schemes. UK: EYGM Limited.
  • Ertimur, Y., Francis, J., Gonzales, A. and Schipper, K. (2010). Financial Reporting for Cap-and-Trade Emissions Reduction Programs. Duke University, Durham, NC. European Parliament (2017). Key Issues at Stake at the 71st Session of the MEPC. European Union.
  • Fitzgerald, J., Keeney, M., and Scott, S. (2009). Assessing Vulnerability of Selected Sectors Under Environmental Tax Reform: The Issue of Pricing Power. Journal of Environmental Planning and Management, 52(3),413-433.
  • Fornaro, J.M., Winkelman, K.A., and Glodstein, D. (2009). Accounting for Emissions: Emerging Issues and The Need for Global Accounting Standards. Journal of Accountancy, July, 40-47.
  • Fowlie, M. (2004). Emissions Trading in Theory and Practice. UC Berkeley, California.
  • Gibson, K. (1996). The Problem with Reporting Pollution Allowances: Reporting Is Not the Problem. Critical Perspectives on Accounting, 7(6): 655-665.
  • Gilbert, P. and Bows, A. (2012). Exploring the Scope for Complementary Sub-Global Policy to Mitigate CO2 from Shipping. Energy Policy, 50, 613-622.
  • Giner, B. (2014). Accounting for Emission Trading Schemes: A Still Open Debate. Social and Environmental Accountability Journal, 34(1), 45-51.
  • Grubb, M. and Neuhoff, K. (2006). Allocation and Competitiveness in The EU Emissions Trading Scheme: Policy Overview, Emissions Trading and Competitiveness. London.
  • Haites, E. (2009). Linking Emissions Trading Schemes for International Aviation and Shipping Emissions. Climate Policy, 9(4), 415-430.
  • Hansjürgens, B. (2005). Emissions Trading for Climate Policy. Cambridge University Press.
  • Haupt, M. and Ismer, R. (2011). Emissions Trading Schemes under IFRSTowards a “true and fair view”, Carbon Pricing for Low-Carbon Investment Project, Climate Policy Initiative/ University of Erlangen-Nürnberg.
  • Heitmann, N., and Khalilian, S. (2011). Accounting for Carbon Dioxide Emissions from International Shipping: Burden Sharing Under Different UNFCCC Allocation Options and Regime Scenarios. Marine Policy, 35, 682-691.
  • Hermeling, C., Klement, J.H., Koesler, S., Köhler J. and Klement, D. (2015). Sailing into a Dilemma-An Economic and Legal Analysis of an EU Trading Scheme for Maritime Emissions. Transportation Research Part A, 78, 34-53.
  • Howitt, O. J., Revol, V. G., Smith, I. J. and Rodger, C. J. (2010). Carbon Emissions from International Cruise Ship Passengers’ Travel to and from New Zealand. Energy Policy, 38, 2552-2560.
  • Hull, J. C. (2012). Options, Futures and Other Derivatives, 8th Ed. Pearson Education Limited.
  • IMO (2018). Initial IMO Strategy on Reduction of GHG Emissions from Ships. Resolution MEPC.304(72), UK.
  • Islam, D. M., Meier, J. F., Aditjandra, P. T., Zunder, T. H. and Pace, G. (2013). Logistics and Supply Chain Management. Research in Transportation Economics, 41, 3-16.
  • Karakoç, M. (2012). Karbon Emisyon Muhasebesi ve Türkiye’de Uygulanabilirliği, Yayınlanmamış Doktora Tezi, Afyon Kocatepe Üniversitesi Sosyal Bilimler Enstitüsü, Afyon.
  • Kilic, A. and Girit, O. (2015). Special Consumption Tax Incentive on Marine Bunkers and Cargo Shifting to Short Sea Shipping in Turkish Cabotage Routes. International Journal of Maritime Engineering, 157, 85-93.
  • Koesler, S., Achtnicht, M. and Köhler, J. (2015). Course Set for a Cap? A Case Study among Ship Operators on a Maritime ETS. Transport Policy, 37, 20-30.
  • Lättilä, L., Henttu, V., and Hilmola, O.P. (2013). Hinterland Operations of Sea Ports Do Matter: Dry Port Usage Effects on Transportation Costs and CO2 Emissions. Transportation Research Part E, 55, 23-42.
  • Lee, T.-C., Chang, Y.-T., and Lee, P. T. (2013). Economy-wide Impact Analysis of a Carbon Tax on International Container Shipping. Transportation Research Part A, 58, 87-102.
  • Liang, F.-Y., Ryvak, M., Sayeed, S., and Zhao, N. (2012). The Role of Natural Gas as A Primary Fuel in The Near Future, Including Comparisons of Acquisition, Transmission and Waste Handling Costs of as with Competitive Alternatives. Chemistry Central Journal, 6(S1), S4.
  • Lovell, H., and Ascui, F. (2012). Carbon Accounting and the Construction of Competence. Journal of Cleaner Production, 36, 48-59.
  • Lovell, H., Sales de Aguiar, T., Bebbington, J., and Larrinaga-Gonzalez, C. (2010). Accounting for Carbon. London: The Association of Chartered Certified Accountants.
  • Matsuo, N. (1998). Key Elements Related to the Emissions Trading for the Kyoto Protocol. Energy Policy, 26(3), 263-273.
  • Melillo, Jerry M., Terese (T.C.) Richmond, and Gary W. Yohe (2014). Climate Change Impacts in the United States: The Third National Climate Assessment. U.S. Global Change Research Program, United States of America.
  • Miola, A., Marra, M., and Ciuffo, B. (2011). Designing A Climate Change Policy for the International Maritime Transport Sector: MarketBased Measures and Technological Options for Global and Regional Policy Actions. Energy Policy, 39, 5490-5498.
  • Musso, A., and Rothengatter, W. (2013). Internalisation of External Costs of Transport–A Target Driven Approach with a Focus on Climate Change. Transport Policy, 29, 303-314.
  • Nikopoulou, Z., Cullinane, K., and Jensen, A. (2013). The Role of a Capand-Trade Market in Reducing NOx and SOx Emissions: Prospects and Benefits for Ships within the Northern European ECA. Proceedings of the Institution of Mechanical Engineers, Part M: Journal of Engineering for the Maritime Environment, 227(2), 136-154.
  • OECD (2003). Greenhouse Gas Emissions Trading and Project-based Mechanisms. OECD Global Forum on Sustainable Development: Emissions Trading CATEP Country Forum. Paris.
  • Öker, F. and Adıgüzel, H. (2013). Karbon Kredilerinin Uluslararası Muhasebe Standartları Kapsamında Muhasebeleştirilmesi. Mali Çözüm Dergisi, 116, 17-38.
  • Pigou, A. C. (1912). Wealth and Welfare. London: MacMillan and Co. Limited.
  • Schwaiger, H., Tuerk, A., Pena, N., Sijm, J., Arrasto, A. and Kettner, C. (2012). The Future European Emission Trading Scheme and Its Impact on Biomass Use. Biomass and Bioenergy, 38, 102-108.
  • Unsal, E. M. (2007). Mikro İktisat. Ankara: Imaj Yayincilik. Uyar, S. and Cengiz, E. (2011). Karbon (Sera Gazı) Muhasebesi. Mali Çözüm Dergisi, 105, 47-68.
  • Vaillancourt, K., and Waaub, J. P. (2004). Equity in International Greenhouse Gases Abatement Scenarios: A Multicriteria Approach. European Journal of Operational Research, 153, 489-505.
  • Walter, M. (2013). The Impact of Corruption on Climate Change: Threatening Emissions Trading Mechanisms?, Environmental Development, 7, 128-138.
  • Wang, H., and Firestone, J. (2010). The Analysis of Country-to-Country CDM Permit Trading Using the Gravity Model in International Trade. Energy for Sustainable Development, 14, 6-13.
  • Wang, K., Fu, X. and Luo, M. (2015). Modeling the Impacts of Alternative Emission Trading Schemes on International Shipping. Transportation Research Part A, 77, 35-49.
  • Warwick, P. and Ng, C. (2012). The ‘Cost’ of Climate Change: How Carbon Emissions Allowances Are Accounted for Amongst European Union Companies. Australian Accounting Review, 22 (1), 54-67.
  • Woerdman, E. (2000). Implementing The Kyoto Protocol: Why JI and CDM Show More Promise Than International Emissions Trading. Energy Policy, 28(1), 29-38.
  • Zhu, M., Yuen, K.F., Ge, J.W. and Li, K.X. (2018). Impact of Maritime Emissions Trading System on Fleet Deployment and Mitigation of CO2 Emission. Transportation Research Part D, 62, 474-488.
  • Internet References:
  • Cagle, K., J. Jacobi and S. Pearman (2009). Mandatory and Voluntary Carbon Markets, Developing Global Carbon Market Structure and Protocals. http://www.scottmadden.com/wpcontent/uploads/userFiles/misc/9b167a0 d33bc105c634a14db479e5bb3.pdf, Access Date: 30.07.2016.
  • Conserve Energy Future (2017). Is Global Warming Real? http://www.conserve-energy-future.com/is-global-warming-real.php, Access Date: 26.01.2017.
  • EC (2014a). The EU Emissions Trading System. http://ec.europa.eu/clima/policies/ets/index_en.htm, Access Date: 01.04.2016.
  • EC (2014b). International Carbon Market. http://ec.europa.eu/clima/policies/ets/linking/index_en.htm, Access Date: 01.04.2016.
  • EFRAG (2005). Adoption of IFRIC 3 Emission Rights. http://ec.europa.eu/internal_market/accounting/docs/ias/efrag/efrag-2005- 05-endorsement-letter_en.pdf, Access Date: 10.03.2016.
  • Environmental Economics (2014). ECON 101: Carbon Tax vs. Cap-andTrade. http://www.env-econ.net/carbon_tax_vs_capandtrade.html, Access Date: 05.05. 2016.
  • IAS38 (International Accounting Standards 38) (2004). IAS 38-Intangible Assets. http://www.iasplus.com/en/standards/ias/ias38, Access Date: 15.03.2016.
  • IAS39 (International Accounting Standards 39) (2005). IAS 39 — Financial Instruments: Recognition and Measurement. http://www.iasplus.com/en/standards/ias/ias39, Access Date: 15.03.2016.
  • IASB (International Accounting Standards Board) (2005). International Accounting Standards Board withdraws IFRIC Interpretation on Emission Rights. http://www.iasplus.com/en/binary/pressrel/0507withdrawifric3.pdf, Access Date: 15.03.2016.
  • IASB (International Accounting Standards Board) (2010). Emission Trading Schemes. http://www.ifrs.org/Current-Projects/IASBProjects/Emission-TradingSchemes/Documents/Background_historyETS.pdf, Access Date: 15.03.2016.
  • IASB (International Accounting Standards Board) (2015). IFRS Application Around the World Jurisdictional Profile: European Union. http://www.ifrs.org/Use-around-the-world/Documents/Jurisdictionprofiles/European-Union-IFRS-Profile.pdf, Access Date:15.03.2016.
  • IEA (International Energy Agency) (2013). Key World Energy Statistics. https://www.iea.org/publications/freepublications/publication/2013_Annu alReport.pdf, Access Date: 20.05.2016.
  • IPCC (1999). Special Report Aviation and the Global Atmosphere, Intergovernmental Panel on Climate Change. https://www.ipcc.ch/pdf/special-reports/spm/av-en.pdf, Access Date: 15.03.2016.
  • IPCC (2008). Climate Change 2007: Synthesis Report. https://www.ipcc.ch/pdf/assessment-report/ar4/syr/ar4_syr_full_report. pdf, Access Date: 15.03.2016.
  • IPCC (2013). The Physical Science Basis - Summary for Policymakers, Observed Changes in the Climate System, Intergovernmental Panel on Climate Change. https://www.ipcc.ch/pdf/assessmentreport/ar5/wg1/WGIAR5_SPM_brochure_en.pdf, Access Date: 01.02.2016.
  • IPCC (2016). V List of Annex I, Annex II, and Annex B Countries, http://www.ipcc.ch/ipccreports/tar/wg3/index.php?idp=478, Access Date: 10.10.2016.
  • Matisoff, D. C. (2010). Making Cap-And-Trade Work: Lessons from the European Union Experience, Environment. http://www.environmentmagazine.org/Archives/Back%20Issues/JanuaryFebruary%202010/making-cap-full.html, Access Date: 11.03.2016.
  • UNEP (2014). The Montreal Protocol On Substances That Deplete the Ozone Layer. http://ozone.unep.org/new_site/en/montreal_protocol.php, Access Date: 11.03.2016
Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi-Cover
  • ISSN: 1309-4246
  • Yayın Aralığı: Yılda 2 Sayı
  • Başlangıç: 2009
Arşiv
Sayıdaki Diğer Makaleler

DENİZ TURİZMİNİN GELİŞİMİ İÇİN YÖNETİŞİM İHTİYACI: BODRUM BÖLGESİ’NDE NİTEL BİR ARAŞTIRMA

Aziz MUSLU

BALTIK KURU YÜK ENDEKSİ’NİN ÖNCÜ GÖSTERGELER İLE TAHMİNİ

Duygu ŞAHAN, Reha MEMİŞOĞLU, Sadık Özlen BAŞER

TÜRK GEMİADAMLARININ DENİZCİLİK EĞİTİMİ VE DENİZDE ÇALIŞMA MEMNUNİYETİ HAKKINDAKİ GÖRÜŞLERİ ÜZERİNE BİR ARAŞTIRMA

Mehmet Fatih YILMAZ

GEMİ VE LİMAN ETKİLEŞİMİ İÇİN ÖNERİLEN ENERJİ YÖNETİM SİSTEMİ MODELİNİN İNCELENMESİ

Kenan YİĞİT, Bora ACARKAN

RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS

Burcu İŞGÜDEN KILIÇ, B. Alper KILIÇ, Levent BİLGİLİ

SALIM TİCARETİ SİSTEMİNİN TÜRK DENİZ TAŞIMACILIĞI VE FİNANSAL RAPORLAMA AÇISIN-DAN İNCELENMESİ

Burcu İŞGÜDEN KILIÇ, Alper KILIÇ, Levent BİLGİLİ

SALIM TİCARETİ SİSTEMİNİN TÜRK DENİZ TAŞIMACILIĞI VE FİNANSAL RAPORLAMA AÇISINDAN İNCELENMESİ

Burcu İŞGÜDEN KILIÇ, Levent BİLGİLİ, Alper KILIÇ

ULUSLARARASI TİCARETİN GELECEĞİ İNSANSIZ GEMİLER: GZFT ANALİZİ VE HUKUKİ BOYUTLARI

Jale Nur ECE