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The Science Based Targets Initiative (SBTi) aims to reduce greenhouse gas emissions by companies to combat climate change, with a focus on limiting global temperature rise. More than 4,000 companies worldwide have committed to reducing carbon emissions in line with the Paris Agreement. Our study examines the SBTi index in E7 countries, including Türkiye, looking at the participation of 553 companies in climate targets such as net-zero and Business Ambition 1.5. The analysis includes BIST companies, assessing their CDP scores and disclosure levels through various reports. This research provides insights into the regional distribution and progress of companies in meeting climate targets. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the carbon emission data of the firms listed in the Borsa Istanbul Sustainability Index in Turkey and analyze the relationship between carbon emissions and the financial performance of these firms. In this research, annual data for 31 firms listed in the Borsa Istanbul Sustainability Index for the period 2017–2020 were used. The relationship between the financial performance indicators of the firms and their carbon emissions was analyzed using a random effects panel data model. The dependent variables identified were return on assets and return on equity as measures of financial performance, while carbon emissions were considered as the independent variable, along with control variables such as firm size, leverage ratio, firm growth, and firm value. The research findings indicate that carbon emissions have a negative impact on both return on assets and return on equity [ABSTRACT FROM AUTHOR]

Copyright of Journal of Marmara University Social Sciences Institute / Öneri is the property of Marmara University, Institute of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Companies have increasingly adopted and implemented corporate sustainability practices as ethical and responsible business guidelines, environment management systems, social responsibility projects. The increase in corporate sustainability practices create an interest in sustainability reporting for external disclosure of corporate sustainability. The current study aims to analyse the corporate sustainability reporting practices by analyzing business groups in Turkey. The findings indicate that only 21% of the examined business groups have sustainability reports, and thereby, sustainability reporting is low among Turkish business groups. On the other hand, the limited number of business groups that report their sustainability practices are found out to be closely committed to the principles of UN Global Compact. The study concludes by suggesting that legal and structural frameworks are needed for a more developed sustainability reporting practices in Turkey. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)