Carbon Accounting in the Renewable Energy Sector

Authors : Hacı Arif Tunçez

Pages : 166-174

View : 52 | Download : 128

Publication Date : 2025-12-30

Article Type : Research Paper

Abstract :Since the existence of humankind, energy has had strategic importance, influencing countries\\\' development policies. The limited nature of fossil resources used to meet the increasing energy demand and their negative environmental impact have directed societies toward efficient energy consumption and renewable energy sources. While businesses contribute to the economy through their activities, the fossil fuels they consume in the production process and in securing the necessary energy, as well as the carbon emissions generated when customers consume their products, negatively affect the environment. Environmental problems and their consequences have led to the concept of environmental accounting. Later, calculating the amount of carbon released into the atmosphere and recording the carbon footprint created the need for a type of accounting that could address these issues, and thus, carbon accounting entered the literature. This study aims to explain energy, energy resources, and carbon accounting, and to examine accounting approaches regarding the transfer of carbon information into financial statements.
Keywords : Yenilenebilir Enerji, Karbon emisyonları, Karbon muhasebesi

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