Climate change perception and its effect on the use of management accounting techniques in carbon management and an application in BIST

There is a general consensus that climate change, which has emerged due to the significant increase in greenhouse gases, especially carbon dioxide (CO2), is one of the biggest problems of the 21st century. In the formation of these changes and effects, it is seen that companies are held primarily responsible due to their direct and indirect carbon emission activities. However, it is seen that the way and level of perception of climate change, which is stated to have a significant impact on the environmental strategies and actions of companies, can differ. In this study, it is mainly aimed to determine how climate change issues are perceived by companies and to examine their relationship with management accounting techniques used in carbon management. The study includes companies that are traded in BIST-100, responded to the CDP 2017 Turkey Survey and have permission to make their answers public. In addition, in order to examine the factors related to the management accounting techniques used by companies in carbon management, the data obtained from the content analysis were analyzed using logistic regressions. According to the results of the study, it has been determined that the general perception of climate change of companies responding to the CDP 2017 Turkey Survey is risk perception, but this perception differs in terms of sectors. Also, the analyzes show that cost, consumer demand and compliance are the most effective factors in defining risks and opportunities related to climate change when compared to infrastructure and reputation issues. In addition, in the study, it was determined that the management accounting techniques used in carbon management are used at rates of 87% for Incentive, 84% for Planning and Goal Setting, 84% for Performance Measurement and 71% for External Assurance. Keywords: Climate Change, Carbon Management, Carbon Management Accounting.