RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS
Journal Title: Denizcilik Fakültesi Dergisi - Year 2018, Vol 10, Issue 2
Abstract
Although the amount of greenhouse gases (GHGs) from maritime transport is very low amongst total anthropogenic emissions, reducing shipping related airborne emissions has become an important topic for policy-makers during last decades. Emission Trading Scheme (ETS), which is introduced by Kyoto Protocol, is a cap & trade system used to reduce GHGs by promoting the economic competitiveness. ETS policies should include maritime transport and should develop accounting approaches within the framework of financial re-porting standards to increase the applicability of financial instruments notable for their complexity. The aim of this study is to examine the applicability of ETS policies to the Turkish maritime sector and the impact of ETS on financial re-porting. A comprehensive review based on the literature has shown that it is necessary to implement emission trading considering international standards for international sectors and it is important to prepare national policies ac-cordingly in order to avoid pressure factors in national economies and not to avoid international harmonization in financial reporting.
Authors and Affiliations
Burcu İŞGÜDEN KILIÇ, Alper KILIÇ, Levent BİLGİLİ
Keywords
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- EP ID EP426418
- DOI 10.18613/deudfd.495806
- Views 85
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