ÇEVRE YÖNETİM MUHASEBESİ: İSO 2020’DE YER ALAN İŞLETMELERDE UYGULAMA

Çevresel açıdan sürdürülebilirliğin önemi konusunda toplumun yüksek düzeydeki farkındalığından dolayı, günümüzde işletmelerin geçmişe oranla daha fazla ilgili olması beklenmektedir. Çevresel korumayla ilgili artan ilgi nedeniyle işletmelerin uygulamalarında çevresel verilere olan ihtiyaç artmaktadır. Bu durum da muhasebenin bir yandan işletmenin çevresel etkilerini ve performanslarını değerlendirmesine, diğer yandan da gerekli çevre ile ilgili verileri açıklamalarına olanak sağlayan bir rol oynamasına neden olmaktadır. Bu ihtiyaçlar sonucunda çevre yönetim muhasebesi (ÇYM) ortaya çıkmış olup, literatürde ve uygulamada gelişimini sürdürmektedir. Çalışmada İstanbul Sanayi Odası tarafından açıklanan 2020 yılı Türkiye’nin büyük sanayi kuruluşları listesinde yer alan imalat sanayi işletmeleri örnek olarak alınmıştır. Çevrimiçi olarak gerçekleştirilen anket çalışması ile işletmelerin ÇYM uygulamalarını gerçekleştirme durumları ve ÇYM’yi benimsemeleri üzerindeki motivasyon kaynakları belirlenmeye çalışılmıştır. Elde edilen veriler, frekans dağılımı, ortalama ve standart sapma ve Bağımsız Örneklemler T-Testi ve ANOVA yöntemleri ile analiz edilmiştir. Katılımcıların çevre muhasebesi eğitimi almış olmaları ile ÇYM’nin benimsenmesi arasında anlamlı farklılık olmadığı Bağımsız örneklem T-Testi ile tespit edilmiştir. ANOVA Analizi ile katılımcıların pozisyonları, tecrübeleri, işletmenin faaliyet gösterdiği pazar ve faaliyet konusu ile ÇYM’nin benimsenmesi arasında anlamlı farklılık olup olmadığı test edilmiş ve anlamlı farklılık olmadığı tespit edilmiştir. Çalışmada sağlanan verilerin analizinde, işletmeler ÇYM uygulamaları konusunda verilen ifadelerden yalnızca yatırım kararlarında potansiyel çevresel etkilerin dikkate alınmakta olduğu ifadesine katılmışlar, diğer ifadeler konusunda ise kararsız kalmışlarıdır. Dolayısıyla katılımcı işletmeler bu uygulamaları düşük bir seviyede benimsemektedirler. ÇYM’nin benimsenmesi üzerinde etkili olan faktörler açısından bakıldığında; kamuoyu üzerinde olumlu bir imaj bırakılması, toplumun artan çevre bilinci ve finansal kurumlardan uygun finansman sağlanması ifadeleri öne çıkan ifadeler olmuştur.

Anahtar Kelimeler:

İSO 500, Çevre yönetim muhasebesi, Kurumsal teori, İSO 500, İmalat işletmeleri

ENVIRONMENTAL MANAGEMENT ACCOUNTİNG: BUSINESSES IN ISO 2020 IMPLEMENTATION

Due to the society's high level of awareness of the importance of environmental sustainability, businesses today are expected to be more involved than in the past. Because of the increasing interest in environmental protection, the need for environmental data is increasing in the applications of businesses. This situation causes accounting to play a role that allows them to evaluate the environmental impacts and performances of the enterprise on the one hand, and to explain the necessary environmental data on the other. As a result of these needs, environmental management accounting (EMA) has emerged and continues its development in the literature and practice. In the study, manufacturing industry enterprises included in the list of Turkey's largest industrial enterprises in 2020 announced by the Istanbul Chamber of Industry were taken as an example. With the survey study conducted online, it was tried to determine the motivation sources on the status of enterprises to realize EMA practices and their adoption of EMA. The obtained data were analyzed by frequency distribution, mean and standard deviation and Independent Samples T-Test and ANOVA methods. It was determined with the independent sample T-Test, that there was no significant difference between the environmental accounting education of the participants and the adoption of EMA. With the ANOVA Analysis, it was tested whether there was a significant difference between the positions of the participants, their experiences, the market and field of activity of the enterprise and the adoption of EMA, and it was determined that there was no significant difference. In the analysis of the data provided in the study, enterprises only agreed with the statement that potential environmental impacts were taken into account in investment decisions, among the statements about environmental management accounting practices, and they were undecided about other statements. Therefore, participating enterprises adopt these practices at a low level. Considering the factors affecting the adoption of environmental management accounting; The expressions of leaving a positive image on the public, environmental awareness increasing of the society and providing appropriate financing from financial institutions have been the prominent expressions.

Keywords:

ISO 500, Environmental management accounting, Institutional theory, ISO 500, Manufacturing enterprises,

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