Climate accounting: Examination of BIST sustainability 25 and BIST 30 companies according to TCFD

Greenhouse gases released into the atmosphere since the Industrial Revolution have now become a global disaster. This global disaster, which threatens all living things and corporate activities, has activated the authority and international studies have begun to be carried out on this issue. Accounting science has also taken its share from the developments, and the evolution of accounting within itself has begun, and the transition to social accounting and climate accounting has taken place. In this research, within the scope of TCFD principles, the reports published under the name of sustainability, integrated or annual report of Borsa Istanbul companies for the explanation of the measurement results of greenhouse gas emissions in terms of enterprises are examined. At the end of this review, it is aimed to determine the adequacy of the greenhouse gas measurement explanations of the enterprises that have published the reports. In this context, it is aimed to determine the relationship between the carbon emission disclosures of the enterprises operating in the BIST Sustainability 25 and BIST 30 Indices, which are accepted as the locomotive of the Turkish economy, and their business values, and to examine the two indices. Within the scope of the research, 5-year data on companies for the years 2018-2022 were collected by examining the sustainability reports, integrated reports, and annual reports and manually from the Borsa Istanbul website. emission disclosure index model was used. As a result of the study, it has been determined that the companies in the BIST Sustainability and BIST 25 Index, which include the shares of companies traded in Borsa Istanbul with a high level of corporate sustainability performance, to increase the understanding, knowledge, and practices on sustainability in general.