Carbon costs within the framework of environmental quality costs and application in a production business

The intense increase in carbon dioxide in the atmosphere since the industrial revolution has caused major changes in the global climate. This situation negatively affects all living and non-living ecosystems. At this point, the duty of businesses is to reduce both carbon costs and carbon emissions by carrying out their activities from a social responsibility and sustainability perspective, using natural resources efficiently, and managing carbon costs to eliminate damage to the environment. The aim of this thesis is to identify and examine carbon costs and carbon emissions in a company operating in the cement sector, where carbon emissions are intense. Case study method was preferred as a method because it is suitable for cost accounting studies. The data used in the study covers the company's years 2020, 2021 and 2022.